The integrity of financial reporting is increasingly undermined by real earnings management (REM), which distorts operational decisions to meet short-term performance targets. This study examines how Chief Executive Officer (CEO) succession characteristics of early-tenure CEOs (EARLY) and heir-apparent CEOs (HEIR) in particular influence REM in Malaysian Public Listed Companies (PLCs), and whether company secretaries’ commercial attributes (CSCOMM) condition these relationships. Drawing on Agency Theory and Resource Dependence Theory (RDT), this study argues that succession alters managerial incentives for REM, while the effectiveness of procedural governance resources depends on leadership context. Using 1,302 firm-year observations from 2017 until 2019, and Panel-Corrected Standard Errors (PCSE) with firm and year fixed effects, the results show that EARLY are not significantly associated with REM, and that CSCOMM do not moderate this relationship. In contrast, HEIR exhibit a significant negative association with REM, which is further strengthened when company secretaries possess commercial capabilities. These findings are robust to alternative REM proxies and lagged specifications. The study contributes to governance research by highlighting the contingent role of company secretaries as procedural governance actors during leadership transitions. From a policy perspective, the findings support ongoing corporate governance reforms, underscoring the importance of strengthening company secretaries’ commercial competencies and aligning their advisory roles with CEO succession to enhance financial reporting integrity in Malaysian PLCs.
In the context of international integration, free trade has had a strong impact on Vietnam's economy. Participation in free trade agreements (FTAs) has brought both opportunities and challenges to this country. Throughout this process, the Vietnamese State plays a leading role in planning and implementing free trade policies. This article aims to systematize the theoretical framework of free trade, the role of the state in the field of free trade, and the challenges that free trade poses to developing countries; analyze the current state of the free trade policy plan and implementation in Vietnam; and propose solutions to improve policies for Vietnam in the new phase. This study employs a qualitative policy analysis method based on a narrative-oriented literature review. It uses secondary data sources, including academic publications, policy reports, and legal texts on free trade. The findings indicate that, alongside notable achievements, the formulation and implementation of free trade policies in Vietnam reveal many limitations. Accordingly, the paper proposes several solutions to improve Vietnam’s free trade policy, including further adjusting policies appropriately, improving the system of standards and technical regulations, strengthening tools for evaluating implementation effectiveness, and focusing on a number of urgent and specific issues in the implementation of the free trade policy. These solutions are crucial for Vietnam to enhance the effectiveness of its free trade policies in the context of international integration.
This study aims to examine the determinants of citizen behavior toward the Sipenduduk e-government application in Pekanbaru City by extending the Unified Model of Electronic Government Adoption (UMEGA) through the inclusion of trust in government and hedonic motivation. A quantitative explanatory approach was employed using survey data collected from 393 active users of the Sipenduduk application. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 to assess both measurement and structural models. The findings reveal that performance expectancy, social influence, hedonic motivation, and trust in government significantly influence citizens’ attitudes toward using the application. Attitude, in turn, significantly affects behavior toward using e-government services. However, effort expectancy, facilitating conditions, and perceived risk do not show significant effects on behavioral outcomes. The model demonstrates strong explanatory power for attitude (R² = 0.583) and moderate explanatory power for behavior (R² = 0.285), highlighting the central role of psychological and institutional factors in shaping adoption behavior. These findings suggest that local governments should not only enhance the technical performance of digital services but also strengthen public trust and create engaging user experiences to increase sustained usage of e-government applications.
The study examines the factors that influence revenue collection within South African local government. The primary objective is to analyze the factors affecting revenue collection in municipalities. The research adopted a qualitative methodology, relying heavily on secondary data within a conceptual framework. Local government is mandated to deliver sustainable services that depend on various key dimensions, including financial management and revenue collection. Critical issues impacting poor revenue management in municipalities include non-payment, indigent management, free basic services, budgeting, tariff determination, revenue planning, limited growth in the rates base, customer data accuracy, meter reading and billing accuracy, debt management, credit control, non-technical losses due to meter tampering and illegal connections, call center and customer relationship management, cash flow planning, and the high level of outstanding consumer accounts. Research gaps in South African municipal revenue collection processes include a lack of empirical studies on how ineffective governance and capacity development influence revenue flows. The paper aims to contribute to the empirical literature in public administration and expand existing knowledge. It will also assist policymakers in developing revenue collection policies and support municipalities in implementing revenue collection models. The study concludes with an exposition of strategies to improve municipal income collection within the South African local government environment.
This article assesses the extent to which social criteria are incorporated into tender documents related to cleaning services within Moroccan public institutions. To this end, it aims to evaluate the integration of social sustainability criteria within a corpus of 1,254 tender documents and analyze the contribution of this integration to the protection of employees’ rights. The methodology is based on a quantitative approach relying on automated analysis of tender documents issued by Moroccan public institutions through text mining techniques. The results highlight a strong integration of social criteria related to compliance with minimum legal requirements, but show very limited consideration of more advanced social criteria. Specifically, these findings indicate that public procurement within Moroccan public entities remains primarily driven by a regulatory compliance logic rather than a strategic approach oriented toward social sustainability. Furthermore, they emphasize the need to strengthen public policies to better integrate social criteria into procurement procedures. In fact, this compliance-driven approach should be reviewed to encourage social sustainability. Such an evolution would enable public procurement to serve as a socio-economic policy instrument capable of steering the behavior of economic actors toward more inclusive and socially responsible practices.
Public innovation has become an imperative for the contemporary state, driving governance models that shift the focus from hierarchical centrality toward public–private partnerships. This research aims to analyze public officials' perceptions of the implementation of the "Pact for a Sustainable and Inclusive Region" in the Los Lagos Region, Chile, highlighting their experiences during the process, as well as the catalysts and barriers it encountered. The study adopts a qualitative exploratory case study approach, utilizing document analysis and 22 semi-structured interviews that were transcribed and analyzed using thematic analysis, following a hybrid approach that integrates deductive categories from the literature on public innovation and collaborative governance with emergent categories derived from participants' narratives. The main findings reveal that, while collaborative governance acts as an integrating framework that generates social capital, trust, and mutual learning, its effectiveness is limited by significant constraints, including the burden of contingency planning placed on public sector employees, a lack of structural resources, and a high dependence on the incumbent political leadership. In conclusion, the study demonstrates that collaborative governance can constitute a relevant form of public innovation at the subnational level by facilitating dialogue, learning, and consensus-building processes among diverse actors; however, its long-term sustainability depends on the capacity to institutionalize these mechanisms, secure adequate resources, and reduce dependence on temporary political leadership.
To analyze municipal budget management in the San Martín Department, Peru, based on the perceptions of key actors in financial and administrative areas, we evaluate five dimensions: budget execution efficiency, transparency, financial planning capability, impact of the economic crisis on allocation, and staff satisfaction. This diagnosis aims to inform improvements. The study employed a quantitative, descriptive, non-experimental design with a non-probabilistic convenience sample of 108 municipal employees from financial and administrative units. Data collection was conducted through an expert-validated Likert-type questionnaire, and analysis involved descriptive statistics such as frequencies, means, and standard deviations. The overall evaluation of budget management was clustered at a medium level (39.8%), with 30.6% low and 29.6% high. Execution efficiency had the highest share of high ratings (38.0%), while transparency showed the largest share of low ratings (45.4%). Financial planning was concentrated at a medium level (38.0%). The perceived impact of the global economic crisis on allocations was low or medium for most respondents (74.0%), and staff satisfaction was predominantly medium (48.1%). Perceptions reveal heterogeneous practices with recurrent challenges in transparency and planning, alongside pockets of managerial strength in execution. Findings suggest the need for standardized processes, digital transparency, and capacity building in planning to enhance accountability and resilience in resource-constrained settings. The study provides policy-oriented recommendations aimed at transparency portals, lightweight monitoring controls, skills training, and intergovernmental coordination to improve municipal budget management in San Martín.
The study investigates the use of cashless payment behaviors in informal family businesses and traditional market organizations in Vietnam. A quantitative approach is employed, utilizing structured survey data collected from 969 valid respondents, comprising small traders operating within informal and traditional market settings in Ho Chi Minh City. Structural Equation Modeling (SEM) analysis is conducted on the survey data using SmartPLS, with a specific focus on the relationships among traditional payment behaviors, government support, and cashless payment behaviors. The results indicate that consumers find it challenging to transition from cash payment behaviors to cashless transactions, primarily because they have been using cash for a long time. Additionally, government support plays a significant role in encouraging consumers to adopt digital payments. Sellers also desire to use non-cash methods. This will significantly influence their success, provided that regulations and infrastructure are favorable. The findings suggest that tax incentives, investments in infrastructure, and financial incentives can help facilitate a faster transition to cashless payments. The study supports the idea that small businesses can develop solutions through targeted marketing and support programs, thereby improving their transition into the Vietnamese digital market. It explores the unique challenges faced by small sellers, contributing to the limited research on adaptation to cashless payments in informal markets and developing countries. Additionally, the study highlights the crucial role of government in supporting the digital transition.
This research aims to analyze governance policies in handling slums and urban poverty in Makassar City. The method used in this study is a mixed method with a sequential explanatory approach through observation, questionnaires, and in-depth interviews. In qualitative research, the focus is on understanding the process, meaning, and social dynamics in slum organization management policies and the implementation of poverty alleviation. The quantitative approach focuses on testing four variables, including other informal relationships, plans to return to their hometowns, life opportunities in the community, and challenges faced by residents and the government. The dependent variable is slum organizations, with a sample of 100 respondents. The quantitative analysis approach is carried out through multiple linear regression, with data processed using the SPSS application. The results of the qualitative analysis show that slum organization management and poverty alleviation planning policies in Makassar City are still dominated by a top-down approach from the government, while community participation through social, economic, and environmental approaches is not carried out through strengthening community social relations, empowering the local economy, and improving institutional governance. Meanwhile, the results of the quantitative analysis of the four variables show that informal relationships, plans to return to hometowns, opportunities for living in the community, and challenges faced by residents and the government have a significant influence on the existence of slums.
The rapid growth of electronic gaming throughout public societies has outpaced existing policy frameworks, causing concerns over addictive tendencies and their educational impact. This mixed-methods study addresses a public administration issue for Kuwait and Jordan by combining empirical measurement with governance analysis. In a convergent design, the quantitative strand interviewed 280 Jordanian primary school children, in which descriptive statistics indicated high rates of addictive symptoms and significant gender differences (p < 0.001) with no differences based on type of school. The qualitative strand consisted of 24 semi-structured interviews with Ministry of Education and Supreme Council for Planning and Development policymakers in Kuwait, which evoked responses on regulation and engagement strategies. Thematic analysis, as informed by the Advocacy Coalition Framework, yielded four priorities that span reshaping school programs to promote responsible gaming and digital citizenship, creating community-based volunteerism and physical activity, improving parental education and social awareness activities, and shaping interministerial digital regulation teams. The two strands are not set against each other but rather offer complementary evidence on prevalence and policy feasibility in similar environments. By integrating addiction screening with stakeholder-informed advice, the study provides a culturally responsive, evidence-based pathway to preventing primary school gaming addiction. The findings inform national digital policy alignment with school-level changes, detailed resource needs for implementation, and contribution to public administration knowledge in child digital and education public policy.
Digitalisation of public services has the potential to enhance the effectiveness and efficiency of decision-making processes. The present study employs an explanatory sequential design to assess the aforementioned effects in Makassar City, utilising a survey of 300 government employees and in-depth interviews with 10 key informants. The findings of this study indicate that digitalisation exerts a positive influence on the quality of decision-making processes (β=0.68, p<0.01). Furthermore, the results suggest that enhanced information transparency (β=0.55, p<0.05) and employee participation (β=0.62, p<0.05) serve to further bolster evidence-based decision-making practices. The model accounts for 86.4% of the variance in decision efficiency and effectiveness (R2=0.864) through enhanced decision quality, with a substantial indirect effect of digitalization (β=0.72, p<0.01). Descriptively, the average decision processing time decreased from approximately five to seven days to one to two days, and 62% of respondents reported greater transparency regarding access to information following digitalisation. The persistent challenges confronting the region include digital literacy gaps, uneven infrastructure, and bureaucratic resistance. The study recommends a number of measures to ensure the continued provision of digital governance in Makassar City that is both inclusive and data-driven. These include ongoing digital literacy training, infrastructure upgrades, policy harmonisation, and strengthened cybersecurity.
Indonesia's low tax ratio is undetected or unrecorded community businesses or “shadow economics.” This study aims to identify obstacles in optimizing tax revenue, analyze key factors, and compile potential policy paths for optimizing tax revenue in Indonesia with prospective analysis (MICMAC and MULTIPOL). The MICMAC analysis technique is used to analyze key factors in tax optimization, while the MULTIPOL analysis technique is used to compile potential policy paths based on scenarios. Identification of obstacles to optimizing tax revenue is reviewed based on three blocks, namely obstacles and challenges in the economic sector, obstacles and challenges coming from the tax authorities, and from taxpayers. The influencing variables of tax optimization are tax incentives, organizational structure and internal systems, integrity of tax officers, tax regulations and fiscal policies, and inflation. The results of the MULTIPOL analysis conducted in two scenarios, i.e., optimizing state tax focused on expanding the tax base, while local tax with strengthening tax extensification. In order to encourage optimization of the tax system, it can be obtained through a program to expand cooperation with related stakeholders/tax authorities, socialization and tax education to the public, and strengthening data analysis and systems for the validity of priority supervision targets.
The purpose of this study is to assess key drivers of acceptance of AI-based employee management across various levels of employees working in the Australian IT industry. In the Australian IT industry, AI adoption in HRM, specifically in employee management, is increasing rapidly. Quantitative data collection and analysis have been conducted for this research. Data was collected from social media groups. Although the initial pool of candidates was 456, a total of 257 responses were received. After filtering out incomplete and invalid responses, 216 responses were considered for analysis. The results showed that the most significant driver of acceptance of AI-based employee management in the Australian IT industry, which ensures corporate social responsibility, is perceived transparency, fairness, and training and development sessions to enhance AI-related knowledge. There is no significant relationship between privacy and security and employee acceptance of AI integration into the employee management system. The positional level of employees in the Australian IT sector itself is a driver of higher AI acceptance. It has been suggested that managers prioritize CSR-driven initiatives, such as enhancing perceived transparency and fairness through the implementation of ethical AI practices. Additionally, both higher-level and lower-level employees should be involved in AI implementation processes to increase their acceptance levels.
This study examines the causal relationships between the elements of the Fraud Diamond Theory (FDT) pressure, opportunity, rationalization, and capability and their impact on corruption in Malaysia, using the PESTEL analysis, which includes politics, economy, society, technology, environment, and law. A national survey was conducted involving 2,042 Malaysian respondents across all 14 states in Malaysia. For analysis, Partial Least Squares Structural Equation Modeling (PLS-SEM) was adopted to test the hypotheses. The findings reveal that all FDT elements significantly influence corruption across the PESTEL components. Specifically, the social component is most impacted by the pressure element. Meanwhile, the opportunity element is highly associated with political impact. Additionally, rationalization has a strong impact on law. Similarly, law is also the component most affected by the capability factor. These findings were later used as input in the development of the latest Malaysian National Anti-Corruption Strategy (NACS) 2024-2028. Furthermore, the implications align with Sustainable Development Goal (SDG) 16, which advocates for strong institutions, justice, and reduced corruption.
The study explored the various challenges faced by gig workers that inhibit their ability to maintain a work-life balance. Although the concept of gig work has been studied earlier by scholars, there was a lack of research on how the work flexibility of gig workers results in poor management of work-life balance. It is important to note that the study was conducted on 150 gig workers who contributed to the research findings. The study revealed that factors such as unsocial working hours, job insecurity, unpredictable earnings, and prolonged stress significantly impact the work-life balance of gig workers across various platforms in the online service industry. Furthermore, job insecurity was the most significant factor affecting work-life balance. This can be attributed to the fact that job insecurity leads to emotional imbalances among gig workers, which can have serious repercussions. Overall, the research highlights the importance of designing worker-friendly employment practices in the gig economy. This study is of immense significance to the gig economy’s managers for devising employee-friendly management practices.
Amid ongoing financial reforms and increasing autonomy among public service units in Vietnam, the implementation of Responsibility Accounting (RA) in public hospitals has become a critical mechanism for enhancing financial efficiency, managerial accountability, and overall service quality. However, in practice, the adoption of RA remains limited and fragmented. This study aims to investigate the key determinants influencing the application of RA in Vietnamese public hospitals. Drawing on a comprehensive theoretical foundation Agency Theory, Contingency Theory, Diffusion of Innovations Theory, and Fayol’s Management Theory the proposed research model incorporates eight independent variables: management decentralization, unit size, financial management characteristics, level of information technology adoption, managerial and accounting qualifications and awareness, legal environment, and financial autonomy. A mixed-method research design was adopted, and empirical data were gathered through 257 valid survey responses from public hospitals across the country. Linear regression analysis indicated that the majority of these factors significantly affect RA implementation, with financial management characteristics, decentralization, and financial autonomy emerging as the most influential predictors. The study contributes to both theory and practice by providing empirical evidence on the institutional and organizational factors that facilitate RA adoption. Furthermore, it offers actionable policy recommendations to strengthen the strategic integration of RA within the public healthcare sector in Vietnam.
This study examines policy options related to Dynamic Performance Allowances (DPA) for health personnel civil servants in Bandung, Indonesia, emphasizing the need for equitable, workload-sensitive payment systems. The current remuneration model inadequately reflects variations in workload and associated risk, necessitating a more integrated and fair compensation framework. Employing a qualitative policy scenario planning approach, this research develops models that align remuneration with actual service contributions and risk factors. Among the eight proposed scenarios, Scenario 7 emerges as the most just and feasible. It integrates job position values, accumulated service points, and risk-based bonuses to create a structured and equitable pay system. This model not only ensures appropriate compensation but also strengthens financial incentives, optimizes workload distribution, and enhances motivation among health personnel. The findings propose a strategic shift in local government remuneration policies to bolster performance-based payment systems, ultimately aiming to improve service quality in public health institutions. Recommendations advocate for piloting the new model prior to full implementation, accompanied by periodic assessments to ensure fiscal sustainability and fairness. By ensuring that allowances correspond appropriately to health personnel’s contributions and professional risks, the study contributes to the development of a more efficient, equitable, and sustainable civil servant remuneration system in decentralized governance settings.
This study investigated the role of public-private partnerships, with a particular focus on the Youth Employment Service (YES) initiative, in promoting youth economic empowerment in South Africa. It delineates the significant challenges associated with youth unemployment and reveals the stark reality in which a considerable segment of the youth demographic encounters various barriers, including lack of experience, educational discrepancies, and economic instability. This research highlights the transformative potential of the YES programme and emphasises its alignment with both local and international development objectives, such as the Sustainable Development Goals. Thematic analysis of data collected from interviews with current participants and alumni of the YES programme indicates that while the programme effectively enhances employability through skills development and work experience, it also confronts challenges arising from inadequate resource allocation, bureaucratic inefficiencies, and the need for improved institutional coordination. Recommendations are proposed to enhance the effectiveness of the YES programme, including the facilitation of greater post-employment support, enhancing awareness of the programme among young people, and promoting entrepreneurial initiatives. This study contributes to the discourse on solutions to youth unemployment by illustrating how structured collaborations between the public and private sectors can create sustainable pathways for youth economic engagement.
This study evaluates the impact of decentralization on the efficiency of local governments in South Africa. By examining both quantitative and qualitative data, the research explores how decentralization influences resource management, service delivery, and public satisfaction. Quantitative analysis reveals a significant positive correlation between decentralization and improved local government performance, evidenced by enhanced resource efficiency, superior service delivery, and increased public satisfaction. Qualitative case studies of the city of Cape Town and eThekwini Municipality illustrate the practical benefits of decentralization, highlighting improved waste management, public transportation, and water supply services due to localized decision-making and resource allocation. The findings underscore the importance of decentralization in fostering responsive and effective local governance structures. However, the study acknowledges limitations such as potential biases in self-reported data, the cross-sectional design limiting causal inferences, and the focus on only two municipalities for case studies. Future research should employ longitudinal designs, expand the range of qualitative case studies, and explore specific decentralization mechanisms and contextual factors influencing the success of decentralization efforts. The study concludes that decentralization is a critical strategy for enhancing local government efficiency and public satisfaction, recommending its broader implementation and further exploration in diverse contexts.
Extant research demonstrates that indigenous ethical systems can significantly shape public administrators’ decision-making processes. However, the inclusion of indigenous ethical systems has been limited. The exclusion of indigenous ethical systems like Ubuntu from South Africa’s public sector ethics framework has resulted in a lack of cultural relevance, weakening ethical conduct, undermining accountability and trust, and limiting the framework’s effectiveness in promoting integrity and combating corruption. This article aims to assess the potential of integrating the Ubuntu philosophy into South African legislation for managing public sector ethics. This article employs a qualitative approach. Thematic analysis was used to analyze the data to examine the frequency with which Ubuntu philosophy is integrated into existing legislation from secondary sources for managing public sector ethics. Findings of the study reveal limited incorporation of Ubuntu philosophy in the existing legislative framework for managing public sector ethics, resulting in lack of ethical governance and accountability in South Africa. To address the lack of incorporation of Ubuntu principles in the above legislation, there is a need for explicit references to the Ubuntu principles. This study contributes to public administration scholarship by critically highlighting the limited integration of the Ubuntu philosophy within South Africa’s public sector ethics legislation and offering practical recommendations for embedding indigenous ethical principles to enhance cultural relevance, strengthen ethical conduct, and improve accountability and integrity in public service delivery.
