The effectiveness of internal audit in Malaysian public sector

Internal audit in Malaysian public and private sector organizations underwent a steady organic growth since gaining a foothold in the management process in the 1970s. The management of the Malaysian public sector is continuously maturing in facilitating foreign input in national development, echoing similar advances expounded by the internal audit units of private sector organizations. The main difference being the public sector addresses the interest of a much wider group of stakeholders. Rapid development in infrastructures and industries positioned Malaysia on the fringes of globalization and the world market. This enlarges the crucial role of internal auditing to ensure transparency, integrity, quality and improved service delivery; among myriad positive aims, remain the end point of any process area. This study explored the significance of internal auditing in the Malaysian public sector, and its subsequent extent and influence in public sector hierarchy and decision making. Data was collected from responses to a questionnaire distributed to head of internal auditors, internal auditors and other staff of internal audit departments from various categories of public sector departments and agencies in Malaysia. The study concluded that the internal audit function in the public sector in Malaysia is curtailed by understaffing and hampered by inadequate support from top management while, the auditors seldom extend their full cooperation. The auditors themselves lack appropriate knowledge and training on effective auditing approaches. The negative perception accorded to internal audit led to inaction by management on recommended remedies which only serve to nullify the positive contribution internal audit potentially holds to elevate the service delivery quality of the public sector.     

公共部门人力资源管理实践与探讨

人力资源管理就是对社会人力资源的管理,是政府的一项重要管理职能,它立足于社会经济发展的总体规划,保证人力资源整体结构的适应性与合理性。文中论述了公共部门人力资源管理的内涵及特性、内在运行机制,提出了进一步完善公共部门人力资源管理的措施。     

我国非营利组织营销的现状、挑战和对策

随着市场经济改革和经济全球化趋势的加快,我国非营利组织在发展过程中正面临诸多的机遇与挑战。众多的非营利组织越来越迫切的感觉到实施营销的必要。在充分分析非营利组织营销现状和面临的挑战的基础上,为我国非营利组织实施营销战略提出了相应的建议。     

Demystifying the folklore of the accidental project manager in the public sector

Many individuals are called upon to undertake project management responsibilities with little or no preparation. Such project managers have been referred to as accidental project managers. This article examines the experiences of 46 accidental project managers within the Western Australian public sector through a questionnaire survey. Findings reveal that most project managers were selected based on their technical or managerial expertise and thus lacked the required competencies to deliver a project. There was a greater propensity for accidental project managers to act in a part‐time mode, undertake nontechnical projects, and be provided with limited training and education.     

Application of International Public Sector Accounting Standards in Vietnam in Current Conditions

The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.     

Trust,Social Networks and Enterprise Development: Exploring Evidence from East and West Germany

This paper examines the role of social networks in enterprise development by comparing personal trust (as inherent in social relationships) to collective and institutional trust (derived from the wider cultural, political and legal environment). The findings indicate that there is a shift from personal towards institutional trust as the firm develops and grows, but they also confirm enterprise behaviour being based on a mixture of different trust forms. Moreover, the findings underline the difficulty of studying trust empirically, recommending longitudinal qualitative approaches for further research.     

Employee perceptions of performance appraisals: a comparative study on Indian banks

Performance appraisal is the most critical human resource practice and an indispensable part of every organization; however, the practice continues to generate dissatisfaction among employees and is often viewed as unfair and ineffective. Indian banking sector is one of the biggest and fastest growing financial service sectors. The post-liberalization era has witnessed significant changes in the structure and operations of banks operating in India. Arrival of new private and foreign banks has given a cause to public sector banks to be more competitive, effective and innovative in their approach. Past researches have compared public and private sector banks and have indicated that new private sector banks are outscoring public sector banks in terms of technical and economic efficiency parameters. However, no study could be found that compared public and private banks in India on fairness perceptions of performance appraisal system. Therefore, this research studied the differences between public and private sector banks with respect to perception of fairness of the performance appraisal system and performance appraisal satisfaction. Perception of fairness of the performance appraisal system has been studied through nine factors. The study used independent samples t-test and qualitative analysis to study the mean differences between the two banks. Results indicated that private sector bank employees perceive greater fairness and satisfaction with their performance appraisal system as compared to public sector bank employees.     

Effectiveness of Budgetary Entities

This paper acquaints readers with the practice of effectiveness evaluation in the public sector. The purpose of this paper is to study performance measurement according to the changes in public sector reform by focusing on performance-based budgeting in Russia. This paper suggests that the construction process of performance measurement should be aligned with outputs and outcomes of budget policy. The main research materials for this paper are based on data from a survey and follow-up interviews of budgetary managers and accountants. The survey result sets priorities and weighted some indicators to the measurement of effectiveness in the public sector. The data of this study were not large, but the study led to understanding how effectiveness is seen by budgetary managers and how measurement systems should be structured. Texts and contents from different sources such as financial annual reports and budgetary entities＇ websites provided insightful and interesting findings.     

非营利组织税收优惠主体地位研究——基于与美国法比较视角的分析

在我国目前的法律体系下,非营利组织税收优惠主体地位包括两个层面,其一是非营利组织自身所享有的税收优惠,简称免税资格,通过与美国法的对比,发现中国现行的"双重管理体制"成为非营利组织数量少、规模小的重要原因之一;其二是企业、社会团体或个人向非营利组织进行公益性捐赠所享有的税收优惠,简称公益性捐赠税前扣除资格,通过与美国实践的对比,指出现行"特许制"的弊端。     

公共部门人力资源管理中的问题及对策

以政府为核心的公共部门,不仅可以为大众提供优质公共产品和公共服务,还对社会稳定和经济进步起到至关重要的作用。为了更好地推动国内经济社会的积极发展,必须使公共部门人员的自身价值得到最大程度的发挥。这就需要做好公共部门的人员资源管理,提高他们工作效率和服务质量。为了更好地促进国内社会公共部门人力资源管理发展,论文分析了公共部门人力资源管理中存在的问题,对如何改善提高公共部门人力资源管理提出相应解决方案。