Search results

1 – 10 of 21
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 26 September 2023

Sandra Matos, Susana Jorge and Patrícia Moura e Sá

This paper aims to propose a tool to assess local public expenditure effectiveness based on a framework of alignment between outputs, outcomes and impacts – the Index of Municipal…

292

Abstract

Purpose

This paper aims to propose a tool to assess local public expenditure effectiveness based on a framework of alignment between outputs, outcomes and impacts – the Index of Municipal Expenditure Effectiveness (IMEE). This index is composed of a set of indicators associated with the typology of local expenditure.

Design/methodology/approach

The paper describes the methodological approach used in the development of the Index, considering the insights from the literature review and the opinion of a panel of experts. The indicators of outcomes and social impacts that are part of the Index are intentionally aligned with the UN Sustainable Development Goals (SDGs) as they provide an essential guide to assess public value creation in the current context. For simplicity purposes, three main components of municipal expenditure were considered, namely Education, Essential Public Services and Local Public Transportation. The Index is then illustrated through a pilot application, using data from five Portuguese municipalities.

Findings

This study argues that measuring the public expenditure effectiveness based on outcome and impact indicators can provide the data needed for local governments to better understand the effects of their activities over time, ultimately assessing their contribution to public value.

Practical implications

Assessing the impact of local spending is important to ensure the best use of public resources. Linking local public expenditures with the 2030 Agenda and the SDGs is a promising avenue to understand up to what extent the application of the public money is contributing to create public value by impacting on citizens’ lives.

Originality/value

The proposed IMEE contributes to addressing a gap identified in public organizations, including local governments, regarding the lack of consideration of expenditure and outcome/impact relationships, and the use of variables to measure long term impacts.

Details

International Journal of Public Sector Management, vol. 36 no. 4/5
Type: Research Article
ISSN: 0951-3558

Keywords

Access Restricted. View access options
Article
Publication date: 1 October 2021

Sandra Cohen and Sotirios Karatzimas

This study examines the reporting practices of a sample of awarded smart cities that report in English by analyzing the financial and non-financial reports published in their…

608

Abstract

Purpose

This study examines the reporting practices of a sample of awarded smart cities that report in English by analyzing the financial and non-financial reports published in their websites.

Design/methodology/approach

The study performs a manifest content analysis on the financial and non-financial reports published by a sample of awarded – by various networks and organizations – smart cities. Integrated Popular Reporting that builds on Integrated Reporting, Popular Reporting and ICT advancements is used as the reference paradigm to analyze the content and the characteristics of these reports.

Findings

The results indicate that smart cities' reports are mainly developed conventionally and do not embed technological advancements. However, there are several smart cities that adopt a reporting paradigm where the five capitals of Integrated Reporting, over and above the financial one, are discussed.

Originality/value

Systematizing the way the existing reports of smart cities are developed provides evidence whether smart cities adopt reporting means that are consistent with their character, as well as, the specific areas they should focus to achieve that. Toward this end, collaborations between citizens and smart city councils, in the philosophy of co-production and co-creation of public value, could prove helpful in the development of useful reports.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Access Restricted. View access options
Article
Publication date: 15 May 2019

Aleksan Shanoyan, Sandra Mara Schiavi Bankuti and Lechan Colares-Santos

With recent shifts in market forces driven by food safety and quality concerns, managers in the Brazilian beef processing industry are forced to reevaluate their procurement…

326

Abstract

Purpose

With recent shifts in market forces driven by food safety and quality concerns, managers in the Brazilian beef processing industry are forced to reevaluate their procurement arrangements with cattle producers. The purpose of this paper is to provide insight on the effect of live-weight (LW) and dead-weight (DW) procurement arrangements on farmers’ incentives to invest in cattle quality.

Design/methodology/approach

The research methods involve a conceptual model based on principal-agent framework and data from targeted interviews of cattle farmers and slaughterhouse managers in the Western Region of São Paulo state of Brazil.

Findings

Findings highlight the potential for adverse selection of low-quality cattle producers under LW arrangement and misaligned incentives for quality improvement, they also illustrate incentive compatibility of DW arrangement when the carcass yield is verifiable by producers. The evidence from field data was largely consistent with the predictions of the model and highlighted the important role of trust for a lasting procurement relationship under DW arrangement.

Research limitations/implications

Due to the lack of publicly available data and the challenges associated with the collection of primary field data, the sample is limited to 30 cattle producers and 5 processing firms.

Originality/value

This paper provides a theoretical and empirical platform for developing further research on coordination at the producer–processor interface of beef supply chain in Brazil and other countries with similar transaction characteristics. The findings will assist in designing more incentive compatible and self-enforcing arrangements between cattle farmers and slaughterhouses to enhance the product quality and the overall efficiency of the supply chain.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 9 no. 2
Type: Research Article
ISSN: 2044-0839

Keywords

Access Restricted. View access options
Article
Publication date: 14 September 2015

Sandra Rolim Ensslin, Leonardo Ensslin, Lucas dos Santos Matos, Ademar Dutra and Vicente Mateo Ripoll-Feliu

The purpose of this paper is to propose a method to choose a set of scientific articles about performance measurement in public utilities regulation. The method is designed to…

641

Abstract

Purpose

The purpose of this paper is to propose a method to choose a set of scientific articles about performance measurement in public utilities regulation. The method is designed to identify references with high academic relevance in databases accessed via the internet, and, through these articles, to perform a mapping of these publications and conduct a systemic analysis.

Design/methodology/approach

The study is characterized as exploratory and descriptive with a qualitative and quantitative approach. Incorporates an inductive logic, and draws on primary and secondary data sources. The research involves the application of a technical procedure for selection and study of selected articles. To this end, the process selected was the Knowledge Development Process – Constructivist (ProKnow-C).

Findings

The result was a set of 16 renowned scientific articles and, for these papers, the main periodicals, papers, authors and keywords of the topic stood out. The content analysis allowed the identification of highlights and opportunities for future research.

Originality/value

The originality of the paper lies in presenting a structured process for identifying relevant academic articles relating to the research context and, for these articles, find prominences and opportunities for a research theme without similar papers.

Details

International Journal of Productivity and Performance Management, vol. 64 no. 7
Type: Research Article
ISSN: 1741-0401

Keywords

Access Restricted. View access options
Book part
Publication date: 18 September 2014

Sandra I. Musanti

This study, carried out in the bilingual and bicultural border area of South Texas, is an exploration of bilingual preservice teachers’ identity formation and their experiences…

Abstract

This study, carried out in the bilingual and bicultural border area of South Texas, is an exploration of bilingual preservice teachers’ identity formation and their experiences and beliefs about literacy and biliteracy during an undergraduate class focused on learning about emergent literacy in the bilingual classroom. This study is based on a sociocultural approach to learning and identity development, and research that explores how bilingual teachers’ identity is shaped through their participation in cultural and linguistic practices. The purpose of this practitioner research is to provide insights into preservice teachers’ identities as they start to explore literacy and biliteracy practices. Two research questions guide the study: What experiences about literacy and biliteracy development do prospective teachers identify as meaningful? How do these experiences contribute to define bilingual preservice teachers’ identities? Findings indicate that bilingual preservice teachers’ identities are shaped by cultural and linguistic experiences that define the bilingual and bicultural dynamics of the region. Two predominant types of experiences impact bilingual preservice teachers’ beliefs about teaching, learning, and literacy/biliteracy development. Particularly significant in defining their perceptions are the lessons learned from meaningful others – especially mothers and teachers – and certain relevant memories regarding effective practices they experienced when learning to read and write. Implications for teacher education preparation of bilingual teachers are identified.

Details

Research on Preparing Preservice Teachers to Work Effectively with Emergent Bilinguals
Type: Book
ISBN: 978-1-78441-265-4

Keywords

Access Restricted. View access options
Article
Publication date: 19 June 2017

Albert A. Barreda, Sandra Zubieta, Han Chen, Marina Cassilha and Yoshimasa Kageyama

This study aims to examine the impact of a mega-sporting event “2014 FIFA World Cup” on hotel pricing strategies and performance.

4457

Abstract

Purpose

This study aims to examine the impact of a mega-sporting event “2014 FIFA World Cup” on hotel pricing strategies and performance.

Design/methodology/approach

The present project examines the host regions’ response to the 2014 FIFA World Cup which was established by the variance in the main hotel key performance indexes: occupancy, average daily rate, revenue per available room (RevPAR) and supply. Using data gathered from STR, this research distinctly shows how the Brazilian host regions reacted to the World Cup.

Findings

Results suggest that the key performance indicators of Brazil’s lodging sector reacted differently to the World Cup. Although all hosting cities experienced significant RevPAR growth because of the increase in hotel room rates during the event, the supply and occupancy performed differed from each city.

Research limitations/implications

Research is limited to the case of hotel performance at the country level for mega-events. The study focused on the reaction of revenue managers in the Latin America context. Other contexts may generate different results.

Practical implications

The study helps revenue managers to examine how the FIFA World Cup travel demand affected pricing strategies and revenue management practices in the Brazilian hotel sector in areas undergoing seasonal growths in overnight tourism. This study serves to inform hoteliers and practitioners about revenue management pricing strategies to improve hotel performance during mega-sporting events.

Social implications

This study reveals that the benefits brought by a mega-event are not always translated into strong hotel revenue performance. This study highlights an important but understudied research area of revenue management pricing strategies and the effect of mega-sporting events in the hotel sector. This study contributes to the literature as one of the few investigations to benefit hotel pricing strategies and overall revenue performance.

Originality/value

This study is one of the few studies about exploring the reaction of revenue managers during the execution of a mega-sporting event. The value of the present study lies in the fact that the authors extend previous studies examining the impact of the most important sporting event in the hotel industry at the country-level perspective. This study serves to inform hoteliers and practitioners about revenue management pricing strategies to improve hotel performance during mega-sporting events.

Details

Tourism Review, vol. 72 no. 2
Type: Research Article
ISSN: 1660-5373

Keywords

Access Restricted. View access options
Book part
Publication date: 24 June 2024

Afnan Alkhaldi, Sawsan Malik and Miltiadis D. Lytras

Digital transformation is becoming a necessity for all organizations all over the world. The importance of digital transformation is not only applicable to the private sector but…

Abstract

Digital transformation is becoming a necessity for all organizations all over the world. The importance of digital transformation is not only applicable to the private sector but also extends to the public sector. Kuwait boasts the Kuwait Direct Investment Promotion Authority (KDIPA), a pivotal entity entrusted with the mission of spearheading investment promotion across diverse sectors. More importantly, the focus has been recently on investing in digital transformation technologies where their statistics show that 33% of their investment are in emerging technologies. However, the success of KDIPA was not a mere chance or coincidence where it is really attributed to the transformative leadership that it has. It started to invest in projects that develop the talents and skills of Kuwaitis to create sustainable development and bring innovative technologies to the state of Kuwait. This chapter provides an overview of digital transformation and the role of KDIPA and its transformative leadership in attaining the strategic development goals for a new Kuwait Vision of 2035.

Details

Transformative Leadership and Sustainable Innovation in Education: Interdisciplinary Perspectives
Type: Book
ISBN: 978-1-83753-536-1

Keywords

Access Restricted. View access options
Article
Publication date: 15 May 2009

Tor W. Andreassen and Sandra Streukens

The purpose of this paper is to investigate what discussants in internet based discussion forums talk about. Investigates electronic word of mouth (e‐WOM) as a potential source of…

7163

Abstract

Purpose

The purpose of this paper is to investigate what discussants in internet based discussion forums talk about. Investigates electronic word of mouth (e‐WOM) as a potential source of information for service innovation. The aim is to derive four core categories of unique dialogues that provide valuable information to service innovation.

Design/methodology/approach

Apart from Harrison‐Walker's effort to develop a scale of measuring WOM, disclosing the inside of electronic word‐of‐mouth has never been done before. For this reason a qualitative approach using Netnography was adopted. The paper analyzes the content of all postings taking place during 100 days in five defined discussion forums on the internet.

Findings

The results indicate that conversations taking place in electronic discussion forums can be divided into four core categories, i.e. information request, usage experience, business practice issues, and comments pertaining to new product launches.

Research limitations/implications

The study focused on building a typology of conversations taking place in discussion forums on the internet. As such, these findings may not be generalized to the offline environment.

Practical implications

Disclosing details of electronic word‐of‐mouth through four core categories has a number of implications. Perhaps more importantly, an understanding of WOM communication allows managers to develop new, and to improve current, services that better meet customers' current and future needs.

Originality/value

Disclosing details of electronic word‐of‐mouth and linking it to service innovation has never done before. As such this is a truly unique study.

Details

Managing Service Quality: An International Journal, vol. 19 no. 3
Type: Research Article
ISSN: 0960-4529

Keywords

Access Restricted. View access options
Article
Publication date: 3 March 2021

Sandra Rolim Ensslin, Larissa Marx Welter and Daiana Rafaela Pedersini

This study analysed international publications related to the performance evaluation (PE) theme to compare the public and private sectors with a focus on the metrics and a…

1183

Abstract

Purpose

This study analysed international publications related to the performance evaluation (PE) theme to compare the public and private sectors with a focus on the metrics and a reflection on the consideration of each sector's characteristics.

Design/methodology/approach

In total, two bibliographic portfolios (BPs) were selected with the aid of the Knowledge Development Process-Constructivist (ProKnow-C) instrument, and the literature was systematically and critically reviewed to construct a theme literature map; the metrics analysed the performance evaluation systems (PESs) used in the studies and identified each sector's characteristics and PES behaviour based on these characteristics.

Findings

The two sectors stand out because of the low incidence of articles with cardinal scales, which enable the measurement and identification of the consequences of performance that are below or above the target. The behaviour of the sector characteristics was unusual, especially regarding the user and the organisational structure; it was found that the presence or absence of critical factors, such as communication, may prove to be a differential of success or failure. An absence of the organisation's particularities when designing and using a PES was noted.

Originality/value

The contributions relate to (1) identification of the public and private sector characteristics based on the selected literature, which helps in understanding the critical success and failure factors of an organisation's PES, especially with regard to metrics adequacy for each context; and (2) verification of the paths taken by the literature in both sectors.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 5
Type: Research Article
ISSN: 1741-0401

Keywords

Access Restricted. View access options
Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

1 – 10 of 21
Per page
102050