Purpose This study aims to comprehensively examine the integration of organisational- and individual-level performance management systems (PMSs) in the context of public sector organisations (PSOs) of developing countries (DCs), by investigating the elements of PMSs in the studied organisation. Design/methodology/approach A case study in a large PSO of a developing country was conducted. The design of the study and the data analysis drew on Ferreira and Otley’s PMSs framework. Data were captured from electronic and printed document archives, online written interviews with participants and face-to-face interviews. The data then were triangulated and analysed thematically. Findings The study reveals a recursive relationship between culture and PMSs, and identifies conflicting regulatory requirements and a lack of information technology capacity led to the development of dual, loosely coupled PMSs in the studied organisation. Research limitations/implications The findings may not be generalisable beyond a large, PSO in a developing country; the study did not consider the linkages between the integration of organisational- and individual-level PMSs and other PMSs; the study looked at only two notions of culture; and the study asked participants to recall past events, so was retrospective in its design. Practical implications The findings illustrate the need for public sector managers and key policymakers to use both formal and informal control systems, together with technical and social integration mechanisms, as well as management accounting (MA) and human resources management (HRM) control approaches, when attempting to integrate organisational- and individual-level PMSs in the PSOs of DCs. Social implications Future studies may usefully investigate the integration of organisational- and individual-level PMSs in different contexts, consider culture and contextual factors when investigating the integration of organisational- and individual-level PMSs in different contexts, examine whether national culture also substantially impacts PMSs in other countries and attempt to inform the MA literature by drawing on HRM theory and research on individual-level PMSs. Such studies may help to address the gap between PMS theory and practice and better allow MA researchers to contribute to practice. Originality/value The study contributes to management control systems (MCSs) and PMSs literature by extending our understandings in the relationship between accounting and non-accounting controls, the contextual factors that affect PMSs and highlighting the importance of considering cultural context when integrating PMSs in the PSOs of DCs.
The purpose of this research are to identify the risk of IT in the company and make some recommendation to solve any risk happened in the company, and also to give the reference in measure the risk of IT in the company. Research Method used are book studies, field studies, and analysis techniques. Book studies by collecting the information from books and journal. Then, for field studies, it done by interview, and observation to the company. Analysis techniques done by qualitative approach and using the Octave-S (Operational Threat Asset and Vulnerability Evaluation) – S as the method to measure the risk of IT in the company. The result of this research will be a description of Information Technology in the company and give any risk happened in IT and mitigation activity through the risk in the company. Conclusion of the research are looking for three critical areas, such the awareness and security training, security strategy, security management, and disaster recovery.Index Terms - Risk Management, Information Technology, Octave-S method
Considering on the amount of money expenses, the Procurement of government IT Infrastucture is significantlyincreased. But, the increased of IT infrastructure expenses has not been supported by a good procurement process.Whereas, procurement process of IT infrastructure is one of IT governance parts, that is a system realization processaccording to Panduan Umum Tata Kelola Teknologi Informasi dan Komunikasi Nasional that published by Communicationand Information Ministry. Article discusses problem analysis on the procurement of government IT infrastructure. Theproblem analysis refer to framework ideal process of procurement of IT infrastructure that published by Cluster Consultant.From the framework, some problems are found on the whole level process of procurement of government IT infrastructurethat needs to be fixed.Keywords: procurement, infrastructure, information technology, governance
The success rate of information technology (IT) projects is still low. Based on one survey done in 1990s, only about 10% of software development project could be finished according to its planned budget and schedule. Another study in 1995 found that only 16.2% IT project succeed, and at the same time more than 31% IT projects were cancelled before finished. It has been found a lot of IT projects had been implemented with swelling budget. Although it is still debatable, one of the reasons of IT project implementation failure is because risk management in some IT projects is not implemented by the IT providers. The objectives of this research are to get knowledge and assess risks in implementing IT projects. This research also gives recommendations in mitigating IT project risks. In two projects that were used as sample of this research, it has been found some risks that could be happened in IT projects. That risks were then assessed based on the probability and its impact, and finally produced the recommendation for risk mitigation. All risks are described in the Risk Priority, moreover risk probability and impact is described in the probability-impact matrix from all of 4 levels. This research could improve the awareness of IT providers in Indonesia about the important of implementing IT risk management so that more IT projects in Indonesia could be run successfully.Keywords: Risk assessment, information technology project, impact, frequency
To improve public health services, Indonesia has decentralised Community Health Centres, commonly known as "Puskesmas" to local governments. As a public sector organisation funded by central and local governments these Centres must be accountable to the people. Therefore, central and local governments have required these Centres to provide better public health services to citizens. However, little is known on how these Centres develop and implement their strategies. Thus, the aim of this study is to explore the practices of developing and implementing strategies in these Centres. Methodology Approach: The study employed qualitative research approach. To collect data, interviews and document analysis were conducted in a Centre as a case study. Then, the collected data were analysed thematically. Specifically, the study reviewed the Centre's strategic plan year 2016-2020 as well as its vision and missions, strategic objectives, and the evaluation of this plan. Also, the study assessed on how balanced scorecard helped the case study in realising its vision, missions, and objectives. Findings: Using the lens of Kaplan and Norton's balanced scorecard, the study shows the formulated strategies in the case study. The case study used balanced scorecard as a tool to create and evaluate strategies, as well as measuring performance. Results of the evaluation were used to establish the next strategic plans. Originality/ Value: The study gives insights on how balanced scorecard was used in a community health centre. It identifies several issues in strategy implementation and proposes modified balanced scorecard for analysing the strategic plans of community health centres in less developed countries.
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