Purpose: State Owned Enterprises (SOEs) have a growing importance in the economic and social life of both developed and developing countries, being present in their key sectors such as telecommunication, electricity, transportation. The purpose of this paper is to offer a comprehensive review of the up to date literature on the relation between State Ownership and Earnings management.Design/methodology/approach: An examination of the literature was undertaken to review the quantitative studies that analyze the existence or the non-existence of a relation between State Ownership and Earnings management, comparing population and data set used, methodology applied and result achieved. To find studies relevant to the issue, we utilized Google Scholar and delimited the research to 20 top Scholarly Journals, over the interval 1996-2016.Findings: The available literature seems to offer contrasting viewpoints regarding the relationship between public ownership and earnings management, even though studies generally show a slight prevalence towards a negative relationship. This means that the quality of the earnings published in the budgets of public owned enterprises must be slightly higher than the earnings published by private companies.Research limitations/implications: Almost all studies reviewed present limitations that hinder the assumption of general rules regarding the obtained results. At the same time, the different studies do not always use the same system to measure earnings management activities.Practical implications: The paper might offer interesting implications for central and local governments, in order to influence the decisions on their intervention in the market.Originality/value: To our knowledge, this is the first study trying to attempt this emerging goal.
PurposeThe aim of this paper is to analyse how technological innovations in performance measurement systems make it possible to overcome some of the challenges that public healthcare organizations face where management and control are concerned. The changes that could be applied to the performance measurement system of healthcare organisations were analysed together with an evaluation of the responses developed in order to achieve these changes.Design/methodology/approachThe paper contains an in-depth case-study of a public university hospital which utilises an innovative information system.FindingsThe case-study highlights how technological innovations in performance measurement systems impact the management and monitoring information system in a public university hospital, through the implementation of a multidimensional management dashboard.Research limitations/implicationsThe limitation of this paper is that only one case-study is analysed, albeit in depth, while it would be interesting to consider more public university hospitals.Practical implicationsThe paper highlights the fundamental role of middle management in change processes in the healthcare sector.Originality/valueThe case-study highlights how critical the active involvement of middle management is in performance measurement and management, and how this is achieved thanks to the adoption of a simple, clear method which ensures comprehensible communication of the objectives, as well as the measurement of performance by means of radar plots.
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