An Assessment of Procurement Risks Management Systems in the Public Sector

Risk management in public procurement is a critical aspect that needs to be addressed in the public sector.Several studies have been conducted to understand the challenges and factors influencing risk management in public procurement.These studies have explored the importance of risk management principles,the role of political influence,and the need for effective risk assessment and anticipation.The research has also highlighted the need for specific risk management mechanisms and tools to be implemented in public procurement processes.Risk management reforms in the public sector are essential but often circumvented due to assorted reasons,such as political influence and the emergence of new risks.The research investigation employs a quantitative research design.A total of 380 questionnaires were recovered from respondents.The study showed that the public sector has a procurement risk management system that is effective,but there may be some areas for improvement in the prequalification process,onboarding process,and support provided to newly onboarded suppliers.Additionally,the public sector used some strategies to mitigate and control contract risks during the procurement process,but there were some areas for improvement in the review and lessons learned process,risk mitigation measures,contract monitoring and performance evaluation mechanisms,and communication and documentation process.Finally,the results suggest that there were constraints placed on the risk management strategies currently utilized by professionals working in the public sector.These constraints include insufficient support and buy-in from senior management and stakeholders,bureaucratic or administrative hurdles,inadequate policies and regulations,insufficient training and skill development opportunities,and insufficient resources.The study highlights the significance of tackling risk management in the realm of public procurement and offers valuable perspectives on avenues for enhancement,obstacles encountered by practitioners,and the necessity of thorough evaluation and revisions.Through the adoption of the suggestions originating from this study,governmental entities can improve their procurement risk management frameworks and guarantee improved adherence to risk management principles.

The Influence of Information Technology(IT)on Accrual Accounting Adoption:The Case of the Jordanian Public Sector

Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.

An Assessment on the Impact of Technological Addiction on Workplace Productivity: Case of the Public Sector in Zimbabwe

With the increasing integration of technology in modern workplaces, concerns have emerged regarding the addictive nature of technology and its potential consequences on employee productivity. This research aims to investigate the impact of technological addiction on workplace productivity within the public sector of Zimbabwe. The study employed a mixed-methods approach, combining surveys, interviews, and a case study analysis, to examine the prevalence and effects of technological addiction in affecting productivity in the public sector of Zimbabwe. The findings indicate that excessive use of social media, and other digital distractions is a growing concern in the public sector, leading to decreased focus, missed deadlines, and strained teamwork. Factors such as unrestricted internet access, lack of clear usage policies, and inadequate self-regulation contribute to the problem The research outcomes also highlight the need for awareness and interventions to address social media addiction in the workplace, promote healthier technology use, and uphold productivity and employee well-being.

Application of International Public Sector Accounting Standards in Vietnam in Current Conditions

The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.

Vietnamese State Budget Accounting With the Relationships Between the State Budget Law and International Public Sector Accounting Standards （IPSAS）＊ Pham Quang Huy University of Economics, Ho Chi Minh City, Vietnam

For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.

International Public Sector Accounting Standards （IPSAS） Implementation in the European Union （EU） Member States

The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.

State Auditing With the Investment in Public Sector： Case of Vietnam

In Vietnam, in the current period, public investment plays an important role in the improvement of technical infrastructure systems, economic and social development of motivation to promote national development. However, the question is how to ensure that these sources of funds are used most effectively in terms of limited resources. In this article, the author would like to emphasize the critical role of the state auditor which is not only in the transparency of information, in enhancing the trust of the citizens, but also in providing important and reliable information to the public sector agencies, units, investors, and people in the society. From that, it could help to serve the management and administration of revenues and expenditures of the state budget as well as reasonably and efficiently using financial resources and assets. In case of perfectly conducting those tasks, they will contribute the power to the economy, fight corruption as loss or waste, and detect and prevent violations of law; improve the efficient use of the budget, the money, and property of the state; and serve effectively for the operation of the National Assembly and People＇s Councils at all levels of the implementation and monitoring function to decide important issues of national and local governments. With the above information, these matters in Vietnam will be solved through this paper that consists of five parts： （1） the basics about the current public investment in Vietnam; （2） the role of state auditing in improving performance management and monitoring of investment; （3） the limitations of state auditing in public investment; （4） many solutions to promote the role of state auditing in improving the effective investment activities; and （5） conclusion.

The effectiveness of internal audit in Malaysian public sector

Internal audit in Malaysian public and private sector organizations underwent a steady organic growth since gaining a foothold in the management process in the 1970s. The management of the Malaysian public sector is continuously maturing in facilitating foreign input in national development, echoing similar advances expounded by the internal audit units of private sector organizations. The main difference being the public sector addresses the interest of a much wider group of stakeholders. Rapid development in infrastructures and industries positioned Malaysia on the fringes of globalization and the world market. This enlarges the crucial role of internal auditing to ensure transparency, integrity, quality and improved service delivery; among myriad positive aims, remain the end point of any process area. This study explored the significance of internal auditing in the Malaysian public sector, and its subsequent extent and influence in public sector hierarchy and decision making. Data was collected from responses to a questionnaire distributed to head of internal auditors, internal auditors and other staff of internal audit departments from various categories of public sector departments and agencies in Malaysia. The study concluded that the internal audit function in the public sector in Malaysia is curtailed by understaffing and hampered by inadequate support from top management while, the auditors seldom extend their full cooperation. The auditors themselves lack appropriate knowledge and training on effective auditing approaches. The negative perception accorded to internal audit led to inaction by management on recommended remedies which only serve to nullify the positive contribution internal audit potentially holds to elevate the service delivery quality of the public sector.

Agility evaluation in public sector

Agility metrics are difficult to define in general, mainly due to the multidimensionality and vagueness of the concept of agility itself. In this paper, a knowledge-based framework is utilized for the measurement and assessment of public sector＇s agility by A. T. Kearney model. In this research, the authors used Z2 test in SPSS software. So, the authors discovered that the General Office of Standards ＆ Industrial Research of Sistan ＆ Baluchestan Province in Iran is agile. Finally, the authors determine the weakness points of organization by Friedman test.

Financial Management and Control and Internal Audit System in the Public Sector in BiH

The introduction and implementation of finansijsko upravljanje i kontrola(FUK,financial management and control[FMC])in Federation of Bosnia and Herzegovina(FBiH)aims to incorporate a modern public internal financial control(PIFC)system into traditional public resources management models.This area is one of the reform areas in which Bosnia and Herzegovina(BiH)is obliged to harmonize the legislative framework and practice with the good practices and regulations recommended by the European Commission.The establishment and development of the PIFC are also an obligation of Bosnia and Herzegovina established by the Stabilization and Association Agreement between the European Community and the member states,of the one part,and Bosnia and Herzegovina,of the other part.The public internal financial control(PIFC)system focuses on enhancing transparency,financial discipline,and dedicated use of public resources,that is,transparent,economical,efficient,and effective management of public resources,and control of the use of those resources.The topic of this paper is“financial management and control in the public sector”where the aim is to show,through the conducted theoretical research,the level of achievement of the establishment of this system in public sector institutions in BiH.The European Union wants to direct all potential member countries towards development of internal controls in the use of their own resources,but also to create a control environment that would ensure the dedicated use of EU funds.In Bosnia and Herzegovina,there is no single legal framework in terms of a single law governing public internal financial controls.The contents of the applicable legal provisions at all three levels(BiH,FBiH,and Republic of Srpska[RS])are largely congruent thanks to the Coordination Committee of Central Harmonization Units(CHJs)in Bosnia and Herzegovina,through which the harmonization of regulations and practices in the development of public internal financial controls is ensured.

Developing a Comprehensive Regime for Personal Information Protection in Networked Chinese Public Sectors

With the increasing sharing and reuse of personal information resources for better public services, the effective protection and management of personal information as organizational and individual assets as well as social resources are becoming more and more important in networked Chinese public sectors. Existing studies of personal information protection in China is mainly conducted from the legal perspective with a focus on the development of appropriate legislation and policies at the national level. There is little research on how specific legislation and polices can actually be implemented in an effective manner and what impacts such legislation and policies have on individuals, organizations, and the society. To adequately address this issue, this study investigates the legal requirements for personal information protection based on the relevant laws, regulations, and standards in China. It proposes a comprehensive regime for personal information protection in the networked public sectors in China. Such a regime takes the advantages of existing discipline-based approaches, legal requirements, and control mechanisms for personal information protection. It can be used to facilitate the provision of public services in the networked Chinese public sectors through the adequate protection of personal information and the effective management of personal information.

Validation of a Value Management Approach Developed for the Saudi Public Sector

A VM （value management） approach was developed that better suits the culture and the context of the SPS （Saudi Public Sector）. This approach provided a comprehensive assessment of VM at institutional, organizational and project levels. This paper illustrates the procedures that were used to validate the developed VM approach. For the institutional and organizational levels, the VM approach was validated by conducting telephone interviews with three experts from three organizations that use VM and with two senior managers from the MOF （Ministry of Finance）. Mainly, it was found that the MOF should be supported by experts to set up a centre of excellence that can set VM policy, guidelines and standards for the promotion of VM in the SPS, in order to ensure achieving value for money spent in SPS projects. The developed VM approach, as it would be applied at the project level, was presented to 11 experts, all of whom completed a validation questionnaire and presented their comments. Subsequently, the questionnaires were analyzed and the VM approach was amended to reflect the inputs provided by these experts. It was concluded that VM should be applied at least twice on SPS projects. Firstly, it is to review and structure strategic and project briefs to sort out soft issues, and secondly, it is to optimize project designs and sort out hard issues.

Introduction of the 2015 Law on Public Investments and Its Effects on Public Sector Accounting in Vietnam

The public sector has a key role to play in enhancing the local goods and services. The Government is fully aware of the fact that Vietnam needs a proper public sector as a product of the state＇s public policy, which provides high-quality and well-functioning educational, healthcare, or social security systems through the effective management and use of public funds. Those services need investments from them to achieve the objectives set by the official governments or the national programs annually. This paper introduces the content of law on public investments in Vietnam which will be effective in the year 2015. It employs an overview of this law and investigates the effect of public investment in infrastructure on economic performance in the case of Vietnam. Moreover, results suggest that there may be some effects on public sector accounting in Vietnam. This study compares between the 2015 law and accounting in non-business organizations in some aspects for clear clarification.

Embedding Knowledge Management in Public Sector Procurement： Redesigning for the Knowledge Economy

There is a perception in the public, political, and trade discourse that private sector procurement performs ＂better＂ than does public sector procurement. This research considers whether this perception is justified. This paper proposes a conceptual framework for assessing issues that influence procurement performance. The framework takes into account the organization＇s business goals, its procurement principles, the design of its procurement capability, the intellectual capital or knowledge that is used to support procurement operations, and the use of knowledge management methods. To represent these factors, the framework adapts the conceptual framework proposed by McElroy （2002）, leverages Andriessen＇s （2005） characterization of intellectual capital, and adopts Bedford＇s （2012） description of the practice of knowledge management. The results, though preliminary and exploratory, suggest that factors which are more often practiced in the private sector than the public sector contribute to higher performance.

Selection of IT Sourcing Alternatives in Public Sector Using the Analytic Hierarchy Process

Recent research carried out in the public sector shows that outsourcing can indisputably bring many benefits to the organizations which master the art of devising, deploying and maintaining outsourcing relationships. However, for many organizations, these benefits remain elusive, while outsourcing projects are usually accompanied by unexpected and often negative effects. The paper focuses on in-depth analysis of the current situation concerning outsourcing of information technology projects （IT-projects） in Slovenian public sector. Presented research initially analyses substantive, procedural and other relevant aspects of outsourcing and provides a set of applicable decision making criteria. Stemming from the analysis results, this paper eventually presents the development of a multi criteria decision-support model based on Analytic Hierarchy Process （AHP） which could facilitate enhanced evaluation, selection and implementation of IT outsourcing projects in the public sector.

Investigating Challenges in Financing Contractors for Public Sector Projects in Ghana

Contractors working with the Public sector encounter numerous challenges in financing projects in Ghana. The challenges which have persisted over the years are both financial and managerial. This paper seeks to ascertain the extent to which contractors’ challenges in acquiring funds to execute public sector projects have been solved. The study involved both qualitative and quantitative methods to ascertain the various strategies the contractors go through to obtain public sector projects focusing on the challenges associated with the project execution. The study revealed that delayed payments and inadequate cash flow on the part of government, lack of credit worthiness and inadequate collateral security from contractors are key determinants to challenges associated with financing public sector projects in Ghana. This paper recommends the establishment of a Construction Development Authority (CDA), within the Ministry of Works and Housing to develop financial plans, policies and laws for this important sector of the economy.

What is the role of cognitive-behavioral career coaching in mitigating work anxiety and depression among public employees?

This editorial explores the study by Mkpoikanke Sunday Otu and Maximus Monaheng Sefotho on the use of cognitive-behavioral career coaching(CBCC)to reduce work anxiety and depression among public employees.Public sector workers often face significant psychological stressors,leading to mental health issues that impair well-being and job performance.The study employed a grouprandomized trial design,involving 120 public employees diagnosed with severe anxiety and depression.Participants were divided into a treatment group,receiving CBCC,and a control group with no intervention.Results showed a significant reduction in anxiety and depression levels in the treatment group,sustained through follow-up assessments.The findings underscore the clinical relevance of CBCC as an effective intervention for improving mental health among public employees.Future research should explore the scalability of CBCC across different sectors and cultural contexts,as well as its integration with other mental health interventions.This editorial advocates for the broader implementation of CBCC practices in public service to enhance employee productivity and psychological well-being.By addressing cognitive distortions and fostering adaptive coping mechanisms,CBCC can help public employees navigate complex professional environments,ultimately contributing to a healthier and more efficient workforce.

Contingent Debt in China's Public Sector

Ⅰ.IntroductionSince the reform and opening-up,treasury bonds haveplayed an important role in raising funds and adjusting themacroeconomic activities in China.In 1998,China implemented a pro-active fiscal policy, which was aimed at ex-panding the domestic demand,offsetting the combinednegative effects of the Asian financial crisis,the economic

Looking for and Aiming for an Asian OR Applicable to the Public Sector

Operations research(OR)is a scientific approach for solving various types of societal problems and making decisions to deal with these problems appropriately.First,we briefly describe the history of OR,focusing on applying OR to public sectors,and then provide its characterization as a scientific method for decision making.Then,OR activities in Japan are introduced,emphasizing three major roles:(i)quantitative data analysis,(ii)mathematical modeling analysis,and(iii)theory building analysis.We provide an example for each of these three types of major roles.Based upon the analyses,we seek an Asian OR applicable to policy making in the public sector.Finally,we provide a summary and discuss future perspectives for OR.

Changes of Wage Structures in Chinese Public and Private Sectors： 1995-2007

Using CHIP （Chinese Household Income Project Survey） data and the sample selection bias corrected wage function model, this paper estimated changes in wage structure in China by ownership types （SOEs, COEs, FEs, and PEs） in 1995 and 2007. The major conclusions are as follows. First, effects of education on wage levels in SOEs and FEs become greater, while education effects decrease in SOEs and PEs under economic transition periods; firm-specific human capital becomes more important in the wage determination mechanism along with market-oriented reforms in SOEs, PEs, and FEs; age effect decreases in SOEs and COEs, but it becomes greater in PEs and FEs. Second, there exist wage structure differences between sectors by wage distributions. For example, in 2007, in SOEs, education return rates are higher for the low-wage and middle-wage groups, and the effect is the highest at the 40th percentile. However in COEs and FEs, education return rates are higher for the high-wage groups, and the effect is the highest at the 70th percentile in COEs and at the 70th percentile in FEs. Tenure effects are greater in the middle-wage groups （40th-80th） in SOEs, COEs, and FEs, and age effects are greater in the low-wage groups （5th-30th） in SOEs, FEs, and PEs.