New development: Exploring public service markets

The authors explain why public service markets are fundamentally different from regulated utilities markets by looking at the product characteristics, market structure, funding oversight and legal arrangements in such markets. They highlight the issues which will be important as marketized delivery becomes increasingly mainstream in public services provision.     

商业银行服务创新与中小企业加快发展

中小企业对推动我国经济增长起着重要的作用,尤其在当前全球金融危机、国内扩大内需、中小企业战略转型的特殊时期.但长期以来,中小企业很难受到商业银行的真正青睐,金融服务日益成为制约中小企业发展的瓶颈.加强和改进对中小企业的金融服务,也是商业银行推进转型发展和提升核心竞争力的重点战略之一.     

新能源企业“走出去”,如何做才有发展

中国新能源海外发展联盟理事长、协鑫(集团)控股有限公司董事长朱共山: 新能源企业海外发展应抱团作战 在新一轮的国际能源发展格局中,中国扮演了重要角色,已经成为全球最大的能源生产国、消费国,一次能源生产、二次能源生产、电力生产均居全球最大规模.中国新能源产业近几年也快速发展,水电、风电、光伏、生物质能、储能、新能源汽车等产业稳步推进,产业投资、装机容量大幅增加,风电和光伏发电装机规模跃居世界第一,成为新能源变革转型中不可或缺的中坚力量.     

New development: Mutual solutions to shaping public service delivery

There have been a number of developments in approaches to public service delivery in the UK, partly as a response to austerity measures, as well as a shift to new models of public sector, private and third sector provision. This article considers the development of public service mutuals—those organizations that have spun out of the public sector, and where employees of the new providers play a key role in shaping and delivering public services at local and national levels. The authors identify areas where further work is needed to better understand these new models and to consider whether the perceived benefits associated with traditional mutual models are applicable when applied to public service provision.     

保险企业开发模式对风险管理和控制的影响

十六大以来，我国国民经济发展迅速，特别是《国务院关于保险业改革发展的若干意见》和《中国保险业“十一五”发展规划纲要》的相继出台，国内保险业在业务规模、服务创新能力及品牌竞争优势等各方面得到了快速发展和提高。但是，伴随着业务快速发展，保险业面临的外部、内部风险逐渐加大，因此，对保险业加强内控建设和强化风险管理，提高风险防范能力变得愈发重要。     

用道德与理性，促进财富管理业务规范有序发展

自2005年底开始,中国大陆资本市场从五年多来的熊市逐渐复苏并转化为大牛市,在成就了一批新的“财富贵族”且将一部分冒险族推向“贫困阶层”的同时,其所产生的积极意义,就在于让更多的民众认清了“财富管理”的真谛,产生了内在的对金融投资财富管理知识的“渴求”与“冲动”。诚然,社会上如雨后春笋般的五花八门的财富管理课堂,依靠名人效应繁衍的名目繁多的财富论坛,却从另一个侧面印证了民众对财富增长与财富管理的“疯狂”。     

New development: China promotes government financial accounting and management accounting

In late 2013, China's political leadership decided to require the government to practice accrual accounting and prepare whole-of-government financial reports. This decision was codified in the new budget law and followed up by a State Council directive endorsing the reform proposal of the Ministry of Finance. Some basic government accounting standards have been made public for comment. In the same timeframe, the ministry also decided to promote management accounting in order to raise the competency and contributions of China's millions of accounting personnel.     

Public service and private gain

The Department of Education &; Science recently published details of the type of financial delegation schemes which schools will have to submit by September 1989. Together with other elements in the Education Reform Act, it is clear that delegation will give considerable scope to headteachers with the requisite abilities and attitudes to develop as general managers, and so create distinctive institutions which reflect their vision of what constitutes a good school.     

New development: Performance management in a UK police force

Performance management has been a major initiative within UK police forces since the aftermath of the Soham murders and the London bombings. This article reports on successful breakthroughs in the interpretation of various guides from the Home Office, Her Majesty's Inspectorate of Constabularies, the Police Standards Unit and the National Intelligence Model.     

Knowledge management in enterprises: a research agenda

Knowledge management (KM) is an emerging area, which is gaining interest by both enterprises and academics. The effective implementation of a KM strategy is considering as a ‘must’ and as a precondition of success for contemporary enterprises, as they enter the era of the knowledge economy. However, the field of KM has been slow in formulating a universally accepted methodology, due to the many pending issues that have to be addressed. This paper attempts to propose a novel taxonomy for KM research by co‐instantaneously presenting the current status with some major themes of KM research. The discussion presented on these issues should be of value to researchers and practitioners. Copyright © 2005 John Wiley & Sons, Ltd.     

Public service motivation and organizational citizenship

This paper investigates the relationship between public service motivation (PSM) and employee performance by adopting a notion of performance which incorporates extra-role behaviours, such as the propensity to engage in unpaid overtime, organizational citizenship behaviours, absenteeism and organizational deviance. It does so in an underexplored part of the public sector, namely prisons. As well as providing new explanatory mechanisms for understanding the outcomes of PSM behaviour and exposing the dark side of PSM, this paper contributes to debates about the significance of PSM and the consequences of its absence.     

New development: Eloquent silence—civil service career development in the EU financial assistance programmes conditionality

ABSTRACT

This article examines how civil servants’ career development was treated in the loan-driven EU reform recommendations for Greece, Portugal, Cyprus, Ireland and Spain in the aftermath of the 2007–2008 global financial crisis. Neither the European Commission (EC), nor the ‘Troika’, made any proposals for reforming the career development of those countries’ civil services. This omission is dysfunctional given the otherwise ambitious reform agenda the EC required from these countries in order to grant them financial support.     

Professional accountants and the development of a management accounting service for the small firm: barriers and possibilities

This paper reports the results of a qualitative study examining the potential for the provision of a management accounting service for smaller companies by accountants in professional practice. The study aimed to determine the management information needs of owner-managers, the type and frequency of information preferred and the capacity of professional accountants to contribute to these needs. The owner-managers of 15 smaller companies were asked to participate in semi-strucutured interviews during which their use of computers to provide management accounts, their relationship with their accountant and their financial skills were discussed. The respondents were presented with a range of management information including statutory final accounts, interim accounts, cash statements, ratios and graphical comparisons of monthly turnover figures in order to assess their financial information skills and needs. The study found that companies used computers for the preparation of management accounting information, but usually not to their full potential. The financial awareness of owner-managers varied considerably. There was a favourable response to the presentation of ratios and graphs, however, it was felt that an explanation or interpretation of financial information by their accountant would be a useful addition to improve their understanding and therefore aid their business. The study concludes that there appears to be significant potential for accountants to expand the management accounting services they provide to smaller companies, especially where information is presented as ratios or graphs and accompanied with an appropriate narrative interpretation. This would also increase the financial skills of their clients and result in an increased demand for management accounting services.     

中国商业银行现金管理服务的沿革和未来

一、现金管理的内涵 现金管理已成为公司金融活动和财政资金管理中使用频率较高的词汇。现金是指货币资金中最具流动性的部分，传统意义上是指现钞和银行活期存款，现已扩展到流动性较强的金融资产，即准现金。现金的概念日益复杂，现金管理的概念也在不断地变化，不同性质的单位或机构，对现金管理的理解和诉求也不尽相同。     

Public service motivation and rational choice modelling

While most previous research has considered public service motivation (PSM) as the only motivational factor predicting (public) job choice, the authors present a novel, rational choice-based model which includes three motivational dimensions: extrinsic, enjoyment-based intrinsic and prosocial intrinsic. Besides providing more accurate person-job fit predictions, this new approach fills a significant research gap and facilitates future theory building.     

Public service motivation and performance: The role of organizational identification

Although the association between public service motivation (PSM) and job performance has received increased attention, there is limited knowledge of the mechanisms underlying its effects. Utilizing data from Chinese civil servants and their supervisors, the authors found that PSM results in higher levels of organizational identification and leads to higher levels of job performance because civil servants perceive the organization’s fate and results as their own.

IMPACT

Our study demonstrates that organizational identification is a key mechanism that explains how public service motivation (PSM) leads to higher levels of performance. To improve performance, public agencies should create an environment that helps employees identify with the organization, for example by highlighting the distinct services that the organization provides for the public and by establishing socialization practices for newcomers.     

New development: COVID-19 as an accelerator of digital transformation in public service delivery

ABSTRACT

In an unexpected circumstance, such as the COVID-19 pandemic, public service delivery cannot be suspended, but must be delivered online, relying on the available digital technology. Social media, specifically, have been widely used to reach a broader portion of the population. This article discusses the digital acceleration that governments and organizations are now facing. The focus is on Italian state museums, which have been pushed for years to adopt digital tools to increase participation. This article highlights three main dilemmas in service delivery: user engagement; planning and control; and costs. The three dilemmas show the social and organizational challenges connected to digital transformation, underlining the issues that organizations will have to face in the future and not just in an emergency such as COVID-19.