Public Governance in the Public Sector: Literature review
PDF

Keywords

Public Governance; Public Sector; Bahrain.

How to Cite

Alqooti, A. A. (2020) “Public Governance in the Public Sector: Literature review”, International Journal of Business Ethics and Governance, 3(3), pp. 14-25. doi: 10.51325/ijbeg.v3i3.47.

Abstract

The study aims to investigate the impact of public governance on the implementation of the National Audit Office’s recommendations in the Kingdom of Bahrain. It measures the impact of public governance on reducing the total violation of government entities. The study finds that there is a significant impact of stewardship and rule of law principle on reducing the total violations. The study comes out with important recommendations to the executive bodies concerned with addressing the deficiencies in the governmental system and raising the level of public governance to assist in implementing the auditors’ recommendations and avoid violations. 

https://doi.org/10.51325/ijbeg.v3i3.47
PDF

References

Ace, K. (2014). Debate: New guidance to improve public sector governance. Public Money & Management, 34(6), 405-406. https://doi.org/10.1080/09540962.2014.962365

Aikins, S. (2012). Determinants of auditee adoption of audit recommendation: Local Government auditors' perspectives. Journal of Public Budgeting, Accounting, and Financial Management, 24(2), 195-220. https://doi.org/10.1108/JPBAFM-24-02-2012-B002

Alareeni, B. (2018). The impact of firm-specific characteristics on earnings management: Evidence from GCC countries. International Journal of Managerial and Financial Accounting, 10(2), 85-104. https://doi.org/10.1504/IJMFA.2018.091659

Alareeni, B. (2018). Does corporate governance influence earnings management in listed companies in Bahrain Bourse?Journal of Asia Business Studies, 12(4), 551-570. https://doi.org/10.1108/JABS-06-2017-0082

Alareeni, B., & Branson, J. (2013). Predicting listed companies' failure in Jordan using Altman models: A case study. International Journal of Business and Management, 8(1), 113-126. https://doi.org/10.5539/ijbm.v8n1p113

Alareeni, B.A. (2019). The associations between audit firm attributes and audit quality-Specific indicators: A meta-analysis. Managerial Auditing Journal, 34(1), 6-43. https://doi.org/10.1108/MAJ-05-2017-1559

AlHabil, W. (2011). Governance and government in public administration. Journal of Public Administration and Policy Research, 3(5), 123-128.

Almquist, R., Grossi, G., Van Helden, G. J., & Reichard, C. (2013). Public sector governance and accountability. Critical Perspective on Accounting, 24(7-8), 479-487. https://doi.org/10.1016/j.cpa.2012.11.005

Alwardat, Y. A., Benamraoui, A., & Rieple, A. (2015). Value for money and audit practice in the UK public sector. International Journal of Auditing, 19(3), 206-217. https://doi.org/10.1111/ijau.12037

Aras, G. & Crowther, D. (2008). Governance and sustainability: An investigation into the relationship between corporate governance and corporate sustainability. Management Decisions, 46(3), 433-448. https://doi.org/10.1108/00251740810863870

Armstrong, A., Jia, X., & Totikidis, V. (2005, Nov. 28-30). Parallels in private and public sector governance [Conference session]. GovNet Annual Conference, Contemporary Issues in Governance, IN, Melbourne, Australia. (unpublished)

Asian Pacific Economic Cooperative. (APEC) (2011). Good practice guide on public sector governance. Singapore.

Australian National Audit Office. (2014). Public sector governance: Strengthening performance through good governance. Better Practice Guide, June 2014. Australia.

Carino, L.V. (2004). The concept of Governance, ch1. From Government to Governance. UN Public Administration Network, < http://unpan1.un.org/intradoc/groups/public/documents/eropa/monograph-worldcog-chap1.pdf>

Carlei, V., Marra, A., & Pozzi, C. (2012). Public governance, human capital and environmental outcomes: An analysis based on selforganizing maps. Environmental Policy and Governance, 22(2), 116-126. https://doi.org/10.1002/eet.1576

Delost, M. E., & Nadder, T. S. (2014). Guidelines for initiating a research agenda: Research design and dissemination of results. American Society for Clinical Laboratory Science, 27(4), 237-244. https://doi.org/10.29074/ascls.27.4.237

Dumitrescu, A. (2014). The Role and importance of governance for the public sector. Case study for Romania. Revista de Management Comparat International, 15(4), 505-513.

Finer, H. (1941). Administrative responsibility in democratic government. Public Administration Review, 1(4), 335-350. https://doi.org/10.2307/972907

Fülöp, M. T. (2013). Audit function role in achieving an efficient corporate governance Conceptual model proposal. Studia Universitatis Vasile Goldi, Arad-Seria tiine Economice, 23(4), 87-97.

Governance Institute of Australia. (2015). Good governance guide stakeholder engagement (Public Sector). www.governaceinstitute.com.au.

Grönlund, A., Svärdsten, F., & Öhman, P. (2011). Value for money and the rule of law: The new performance audit in Sweden. International Journal of Public Sector Management, 24(2), 107-121. https://doi.org/10.1108/09513551111109026

Hussaina, M.K.F, & Bandara, R. (2011). A study on public sector good governance: With special reference to the University of Colombo. International research conference on management and finance, University of Colombo in 2011.

Institute of Internal Auditors (IIA). (2014). Auditing anti-bribery and anti-corruption programs, Practice Guide. IIA, June 2014, p (1-20),< https://www.iia.nl/SiteFiles/Nieuws/PG-Auditing-Anti-bribery-and-Anti-corruption-Programs.pdf>.

International Federation of Accountants (IFAC) & The Charted Institute of Public Finance & Accountancy (CIPFA). (2014). The International framework: Good governance in the public sector, p (1-41)

Kassem, R., & Higson, A. W. (2016). External auditors and corporate corruption: Implications for external audit regulators. Current Issues in Auditing, 10(1), 1-10. https://doi.org/10.2308/ciia-51391

Kaur, P. (2011). Audit committee: A tool of corporate governance. Kushagra International Management Review, 1(1), 28-31.

Koliba, C. J., Mills, R. M., & Zia, A. (2011). Accountability in governance networks: An assessment of public, private, and non-profit emergency management practices following hurricane Katrina. Public Administration Review, 71(2), 210-220. https://doi.org/10.1111/j.1540-6210.2011.02332.x

Kosack, S., & Fung, A. (2014). Does transparency improve governance? Annual Review of Political Science, 17, 65-87. https://doi.org/10.1146/annurev-polisci-032210-144356

KPMG. (2010). Corporate governance in the public sector, the road ahead. KPMG in India, June 2010, 1-17.

Kudo, H. (2016). Still convinced by new public management or introducing somehow new public governance. How Japanese local governments are coping with these changes to deliver public services. ZögU Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 39(1-2), 77-88. https://doi.org/10.5771/0344-9777-2016-1-2-77

Kulshreshtha, P. (2008). Public sector governance reform: The world bank’s framework. International Journal of Public Sector Management, 21(5), 556-567. https://doi.org/10.1108/09513550810885831

Lynn, L.E., Heinrich, C.J., & Hill, C.J. (1999). The empirical study of governance: Theories, models, methods. Presented at the workshop on models and methods for the empirical study of governance, University of Arizona.

Malaysian Code of Corporate Governance. (2000). Kuala Lumpur: Securities Commission,<https://ecgi.global/sites/default/files//codes/documents/mccg_mar2000.pdf>

Massey, A., & Johnston-Miller, K. (2016). Governance: Public governance to social innovation Policy & Politics, 44(4), 663-675. https://doi.org/10.1332/030557314X14042230109592

McCollum, T. (2006). On the road to good governance: Internal auditors need to make sure they're moving in the right direction when reviewing corporate practices and behaviors. Internal Auditor, 63(5), 40-47.

Mzenzi, S.I, & Gaspar, A.F. (2015). External auditing and accountability in the Tanzanian local government authorities. Managerial Auditing Journal, 30(6/7), 681-702. https://doi.org/10.1108/MAJ-04-2014-1028

Naicker, V., & Jairam-Owthar, D. (2017). The linkage of information quality to an executive decision support framework for the financial service sector of a developing economy. South African Journal of Information Management, 19(1), 1-9. https://doi.org/10.4102/sajim.v19i1.781

Organization for Economic and Community Development (OECD). (1999). Principles of Corporate Governance. http://www.oecd.org//daf/investment/guidellines/mntext.htm.

Othman, Z., & Melville, R. (2016). People centric governance model: Conceptualizing the pillars of significance. The Qualitative Report, 21(10), 1960-1978.

O'Toole, L. J., & Meier, K. (2006). Bureaucracy in a democratic state: A governance perspective. Baltimore. John Hopkins University Press, p (1-181).

Plattner, M. F. (2013). Reflections on governance. Journal of Democracy 24(4), 17-28. https://doi.org/10.1353/jod.2013.0058.

Pontones Rosa, C., Perez Morote, R., & Munoz Colomina, C. I. (2014). Could performance audits promote governance effectively? The case of the Spanish municipalities. Lex Localis-Journal of Local Self-Government, 12(4), 829-849. https://doi.org/10.4335/12.4.829-849(2014)

Provan, K. G., & Milward, H. B. (2001). Do networks really work? A framework for evaluating publicsector organizational networks. Public Administration Review, 61(4), 414-423. https://doi.org/10.1111/0033-3352.00045

Qu, S. Q., & Dumay, J. (2011). The qualitative research interview. Qualitative Research in Accounting and Management, 8(3), 238-264. https://doi.org/10.1108/11766091111162070

Raudla, R., Taro, K., Agu, C., & Douglas, J. W. (2016). The impact of performance audit on public sector organizations: The case of Estonia. Public Organization Review, 16(2), 217-233. https://doi.org/10.1007/s11115-015-0308-0

Rowley, J. (2011). E-government stakeholders—Who are they and what do they want International Journal of Information Management, 31(1), 53-62. https://doi.org/10.1016/j.ijinfomgt.2010.05.005

Shah, A. (2006). Corruption and Decentralized Public Governance. World Bank, WPS3824, p (1-28). https://doi.org/10.1596/1813-9450-3824

Sharma, S. D. (2007). Democracy, good governance, and economic development. Taiwan Journal of Democracy, 3(1), 29-62.

Shumate, L. A. (2014). Key ingredients in the rule of law recipe: The role of judicial independence in the effective establishment of the rule of law.

Simpkins, L., & Lemyre, L. (2018). Organizational stewardship: Examining a new measure in the stress and well-being framework. Canadian Journal of Behavioural Science / Revue Canadienne des Sciences du Comportement, 50(3), 144-155. https://doi.org/10.1037/cbs0000104

Smyth, S. (2012). Contesting public accountability: A dialogical exploration of accountability and social housing. Critical Perspectives on Accounting, 23(3), 230-243. https://doi.org/10.1016/j.cpa.2011.12.007

Stewart, J.D. (1984). The role of information in public accountability.

Hopwood, A., Tomkins, C. & Allen, P. (1984), Issues in public sector Accounting Oxford University press, New York, NY, P (13-34).

Stojanovi, I., Ateljevi, J., & Stevi, R. S. (2016). Good governance as a tool of sustainable development. European Journal of Sustainable Development, 5(4), 558-558. https://doi.org/10.14207/ejsd.2016.v5n4p558

Subramamiam, N., Stewart, J., Ng, C., & Shulman, A. (2013). Understanding corporate governance in the Australian public sector, a social capital approach. Accounting, Auditing & Accountability Journal, 26(6), 946-977. https://doi.org/10.1108/AAAJ-Jan-2012-00929

Tval, F. M. B. (2016). The performance audit–A basic Attribute of the Romanian court of accounts and a consolidation solution for sustainability in the current macroeconomic environment. Revista de Management Comparat Internaional, 17(1), 70-75.

The Governance of Bahrain Governmental Institutions’ Guide and the Executive Program. Kingdom of Bahrain (2013). < http://www.legalaffairs.gov.bh/Media/LegalPDF/RCAB1313.pdf>

The Institute of Internal Auditors (2012). The role of auditing in public sector governance, Supplement guidance, 2nd Edition, USA.

The International Federation of Accountants (IFAC) (2001). Governance in the public Sector: A Governing body perspective. IFAC public sector committee, United States of America.

The International Organization of Supreme Audit Institutions, INTOSAI. Fundamental principles of public-sector auditing, The International Standard of Supreme Audit Institutions, ISSAI, < http://www.intosai.org/>

The Organization for Economic Co-operation and Development (OECD) (2004). Principles of corporate covernance, Paris: OECD Publications Service.

Todorovic, I. (2013). Impact of corporate governance on performance of companies. Montenegrin Journal of Economics, 9(2), 47-53.

Todorovic, Z., & Todorovic, I. (2012). Compliance with modern legislations of corporate governance and its implementation in companies. Montenegrin Journal of Economics, 8(2), 309-318.

Tucker, T. (2010). Corporate governance in the Australian public service: An examination of success and failure with particular reference to the Australian Immigration Department. Lambert Academic Publishing, Saarbrucken, 19 July 2010, (1-300).

United Nations (2014). Good practices and innovations in public governance, United Nations Public Services Awards Winners 2012-2013. Department of Economic & Social Affairs, (1-235), New York.

University of South Florida < https://search.proquest.com/docview/1525803846accountid=44753>

Wettenhall, R. (2004). Statutory authorities, the Uhrig report, and the trouble with internal inquiries. Public Administration Today, (2), 62-76.

Wilkins, J. (2014). Stewardship of public service renewal and reform. International Journal of Leadership in Public Services, 10(4), 188-199. https://doi.org/10.1108/IJLPS-07-2014-0009

Wolfensohn, J.D. (1998). A Battle for corporate honesty. The Economist: The world in 1999. Financial Times, p.38.

World Bank (1992). Governance and development. The world Bank, Washington. DC.

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright (c) 2020 Array

Downloads

Download data is not yet available.