Customs Administration

Wulf, Luc De

doi:10.1057/9781137315304.0035

Cited by 6 publications

(13 citation statements)

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“…To realize that JCO has unique cultural orientations, members of JCO would eventually be assimilated into a particular belief, institution (thinking) and value system. Under the method of interaction, organizational change has gradually taken place (De Wulf and Sokol, 2005). The deputy CEO for trade facilitation explained:…”

Section: External Environment Adaptionmentioning

confidence: 99%

“…Overall, customs procedures are mostly excessively time-consuming, irregular and weak in revenue generation (De Wulf and Sokol, 2005). Accordingly, JCO has changed its internal environment to tackle these inefficiencies.…”

Section: External Environment Adaptionmentioning

confidence: 99%

“…Courageous and stable leadership allowed to see the implementation through to completion was confirmed as essential for success. Without such leadership, the outcomes of customs reform will be more limited than the economy deserves (De Wulf and Sokol, 2005).…”

Section: Internal Environment Integrationmentioning

confidence: 99%

“…While leadership by customs officials is essential, it is equally crucial to involve all stakeholders in the planning and implementation stages of the reform's initiatives. Stakeholders' opinions must be heard, and the program must address their concerns (De Wulf and Sokol, 2005). The ministry of finance (MOF), with its concern for revenue mobilization, and the private sector, with its concern for trade facilitation, must be integral partners in the customs reform process.…”

Section: Internal Environment Integrationmentioning

confidence: 99%

“…They should be encouraged to accept an appropriate level of responsibility for the integrity of their administration. Integrity must be regarded as everyone's responsibility and obligation (De Wulf and Sokol, 2005).…”

Section: The Manager Of Customs Training Center Further Addedmentioning

confidence: 99%

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Management accounting practices and organizational change aspects in the public sector: contextual/processual approach

Alsharari

Daniels

2023

JAOC

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Purpose The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side. Design/methodology/approach This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization. Findings The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven. Research limitations/implications The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process. Originality/value This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

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Section: External Environment Adaptionmentioning

confidence: 99%

Section: External Environment Adaptionmentioning

confidence: 99%

Section: Internal Environment Integrationmentioning

confidence: 99%

Section: Internal Environment Integrationmentioning

confidence: 99%

Section: The Manager Of Customs Training Center Further Addedmentioning

confidence: 99%

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Management accounting practices and organizational change aspects in the public sector: contextual/processual approach

Alsharari

Daniels

2023

JAOC

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Noziedzīga nodarījuma objekta doktrinārā novērtējuma ietekme uz noziedzīgu nodarījumu kvalifikāciju

Čevers¹

2023

Tiesību Ierobežojumu Pieļaujamība Un Attaisnojamība Demokrātiskā Tiesiskā Valstī

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Applying comparative scientific research method, the article inquires into conclusions of Latvian criminal law legal doctrine regarding the role of the object of a criminal offence in the qualification of criminal offences. It concludes that the object has no independent significance for distinction of criminal offences. Nevertheless, the title of the chapter of the Special part of the Criminal Code, which reflects the group object, promotes the systemic interpretation of legal norms. Since the protected interest per se is determined by the criminalization of the deed in question, Section 1901, which criminalizes the smuggling of dangerous items, is applicable, although it does not threaten the national economy, yet it is included in Chapter XIX “Criminal Offences of an Economic Nature”.

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Peningkatan Kinerja Melalui Transformasi Digital Layanan Publik Kepabeanan Yang Diperkuat Dengan Budaya Dan Pola Kerja Adaptif

Mahmud

Tesniwati

2023

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Kinerja organisasi menjadi muara dalam proses transformasi digital layanan publik yang telah dilakukan dalam beberapa tahun terakhir. Namun demikian masih kedapatan kinerja yang perlu perbaiki. Indikator kinerja tersebut dapat dilihat dari kepuasan pengguna jasa, efisiensi layanan dan juga target lain dalam key performance indikator. Penelitian ini bertujuan untuk menganalisis dan memperluas pemahaman tentang dampak budaya organisasi yang adaptif dan pola kerja adaptif dalam mendorong transformasi digital untuk meningkatkan kinerja organisasi, mengembangkan program budaya dan opsi pola kerja yang efektif sebagai strategi meningkatkan kinerja selama proses transformasi digital. Studi ini menggunakan pendekatan mix method, metode kuantitatif untuk menguji hipotesis, sampel purposif pemeriksa Bea Cukai. Pendekatan kualitatif dengan observasi dan focus grup discussion sebagai konfirmasi dan memperdalam penelitian tersebut. Temuan dari penelitian ini adalah: budaya adaptif dan pola kerja berpengaruh kuat terhadap transformasi digital untuk mendorong kinerja, terutama nilai stakeholders focus, kolaborasi dan pengembangan diri, kemudian transformasi digital dapat memediasi budaya adaptif dan pola kerja dalam meningkatkan kinerja organisasi lebih baik.

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Customs Administration

Cited by 6 publications

References 0 publications

Management accounting practices and organizational change aspects in the public sector: contextual/processual approach

Management accounting practices and organizational change aspects in the public sector: contextual/processual approach

Noziedzīga nodarījuma objekta doktrinārā novērtējuma ietekme uz noziedzīgu nodarījumu kvalifikāciju

Peningkatan Kinerja Melalui Transformasi Digital Layanan Publik Kepabeanan Yang Diperkuat Dengan Budaya Dan Pola Kerja Adaptif

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