While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of prevalent digital information. For that...

Social innovation is an emerging theme within innovation theory, and so is the concept of public service innovation networks for social innovation (PSINSIs). The purpose of this article is to explore how social innovation in Danish public services is conceptualised and enacted through the lenses...

This paper assesses the impact that the degree of acceptance of the selection process, as conducted by the human recourses management (HRM), has upon job satisfaction in the local tax offices (LTOs) in Greece. Furthermore, it examines the effects that various individual and demographic...

Local governments in the Slovak Republic are important in public administration and form an important part of the public sector, as they provide various public services. Until 1990, all public services were provided only by the state. The reform of public administration began in 1990 with the...

In this paper, the authors propose extending the construct of non-profit leadership to accommodate collaborative and transformational themes. The suggestion is that the resultant broader definition accords with the modern context within which non-profits now operate and feeds into a more...

In this paper, we study how entrepreneurial and strategic processes develop in a public-sector organisation through a theoretical lens of Strategic Entrepreneurship (SE). Previous literature on SE practices identified a number of organisational aspects-such as organisational culture, structure,...

This study investigates risk management practices in public entities in the Ghana. We relied on the popular framework designed by the Committee of Sponsoring Organizations of the Treadway Commission-COSO, to advocate for possible ways to minimize the occurrence and effects of risk in public...

There has been a growing concern for excellent service delivery in the public sector. The challenges that are hindering service delivery in Town Councils have been attributed to political interference in appointments and ineffective leadership. The residents in the Town Council have been...

An important factor in vocational choice is whether to pursue a career in the public sector or the private sector. The perception of each sector impacts career choice, attracting individuals with certain traits. This perception-based attraction is important for public sector managers to...

A plethora of research has extolled the benefits of public service motivation (PSM) in public organizations. However, much less empirical attention has focused on its relationship to work stress. Even though it has been theorized that high levels of PSM causes individuals to be more resilient in...