Public Administration and Regional Studies

Defections, Political Will and Corruption Growth in the Public Sector: Accounting Practitioners’ View.

2025-02-04T15:42:52+02:00

This paper fundamentally investigated the extent to which avoidance of prosecution is a key factor behind the defection of the political class to the ruling party resulting in high corruption growth in Nigeria and the extent to which accountants and the accounting profession, auditors and the audit profession effectiveness in the war against corruption growth in the public sector is a function of political will by the political leaders against corruption. The research was conducted in four states in Nigeria. Survey design was embraced in the study. Primary data were collected through Five Likert Scale (FLS) (Strongly Agree, Agree, Undecided, Disagree, Strongly Disagree) copies of a structured questionnaire. A total of two hundred and sixty-four (264) accounting practitioners with two years and above years of working experience were sampled from a population of 2921. Systematic Sampling Technique (SST) was used in the study. Descriptive statistical techniques such as frequency distribution, charts, mean, tables, and percentages response analysis were utilized in analyzing the data. Cronbach Alpha Coefficient (CAC) was embraced to test the reliability of the research instrument. The hypotheses were tested with the p-value percentage and the mean. The result of the analysis revealed that avoidance of prosecution is a key factor behind the defection of the political class to the ruling party resulting in high corruption growth in Nigeria. Also, results showed that accounting practitioners’ effectiveness in the war against corruption growth in the public sector in Nigeria is a function of the political will of the political leaders to fight corruption. The study recommends among others that politicians should only be allowed to decamp if they have spent not less than ten (10) years and above in their current party. In addition, political parties accepting any politician with a corruption profile should be delisted by the Independent National Electoral Commission in Nigeria.

Application of Academic Knowledge and Potentials for Sustainable Staff Welfare Improvement in Nigerian Universities

2025-02-04T15:42:52+02:00

One of the fundamental issues faced by Nigerian university staff over the years, which has not only led to inefficiency, low morale, poverty of staff and incessant strike actions by labour unions, is the inability of university managements to provide robust and sustainable staff welfare packages, in spite of the knowledge and potentials that abound in the universities locally and internationally. This paper aims at providing workable insights, through the application of academic knowledge and other university potentials, which have the capacity to produce diverse material and food needs of university workers in order to improve their welfare, morale and productivity with high degree of sustainability. The paper relied on secondary data and utilized resource-based theory, including a model developed by the researcher for discussing main themes of the paper. The paper found among others, that universities in developing countries with emphasis on Nigeria, do not only have abundant human and natural resources, but are also custodians and creators of knowledge which has the capabilities to build, fabricate and engage farm implements in the production of agriculturally based goods as well as manage their natural resources, first, for the wellbeing of their staff and the society at large. Universities are therefore strongly admonished to engage in agricultural production of food and other material needs of workers by engaging the faculties of agriculture/agricultural engineering and entrepreneurship development centres to achieve this goal.

Liberal Institutionalism And Global Development: The Question Of African Identity

2025-02-04T15:42:53+02:00

As the world seeks to settle in the heart of Peace and by implication development, away from the aggressive world of power struggle and violent domination, a liberal institutional path that eventually becomes a global norm for all actors within the international system was recommended not just as a solution for global peace but more importantly global development. Following this, questions yet to be properly addressed by literature abound on where the liberal developmental agenda has placed the third-world region like Africa on the continuum of global development tracing from the region's deplorable living conditions and poor standards. The paper observes that the liberal institutionalism's prescription for development is practically monolithic and technically skewed only to facilitate qualitative and quantitative improvement of those parts of the world whose values and sentiments are codified into liberal ideology while it consciously ignores the peculiarity of other regions such as Africa in its evaluation and assessment. The paper concludes that development for Africa will remain elusive and unattainable as long as Africa continues to navigate its developmental path through a liberal institutional model without due attention to its own background and distinctive identity

The Role of Organizational Innovation for Public Service Reform In Romania

2025-02-04T15:42:53+02:00

Many governments around the world, including the Romanian government, initiated public sector reforms a few decades ago. Reforming the public service and changing the organizational culture through innovative solutions have formed the focus of attention for the Romanian public authorities for many years. The present paper intends to offer an analysis that highlights the importance of the reform of the specific domain of human resources in public administration, whose contribution to the overall performance of this sector cannot be contested.

Access to Digital Infrastructure and Its Impact on Women's Entrepreneurship in Lagos State, Nigeria

2025-02-04T15:42:53+02:00

Digitalization is increasingly playing an important role in the growth of businesses and is leading to strategic, cultural and structural transformations among women entrepreneurs. This study was conducted to assess digital infrastructure and its impact on women entrepreneurs in Lagos, Nigeria. The objective of the study was to ascertain the influence of digital skill training on women's entrepreneurship; assess the effect of innovation on women's entrepreneurship also to examine the impact of digital financial service on women's entrepreneurship in Lagos State. The study adopted a survey research design in a population of 3446 women entrepreneurs of Agege, Oshodi-Isolo and Ikeja, a sample size of 200 women. Simple regression analysis was used for data analyses and test of hypotheses. The result shows that digital infrastructure have significant positive effect on women entrepreneurs in Lagos State Nigeria. Based on the findings, it was concluded that digital infrastructure has significant positive effect on women entrepreneurs in Lagos State Nigeria. It was recommended that entrepreneurs should partner with local digital training providers or NGOs that focus on skill development, incorporate innovation challenges or competitions as part of data collection to encourage participation. government should consider conducting workshops or training programs on how women can use digital financial services to improve their businesses.

Explicating Ethical Challenges Facing Nigerian Public Administration

2025-02-04T15:42:54+02:00

The paper focuses on assessing the challenge of ethical crisis in the Nigerian public service. It observes that ethical problems emanated from the hierarchical structure of the public service, lack of political will to combat it, low social values and pressure mounted on public officials for inducement. It further noticed that despite promulgation of laws and establishment of legal and administrative institutions to handle unethical attitude, it has continued unabated. Unethical behaviours have resulted in high cost of governance through diversion of funds into private hands, over-invoicing and inflation of contracts and creation of corrupt bureaucrats. The paper concludes that through public enlightenment, staff development, and strong internal and external monitoring systems in the public service, unethical challenges will be overcome.

Participatory Budgeting in Albania: issues and challenges

2025-02-04T15:42:54+02:00

The focus in this paper is on Participatory Budgeting in Albania, its application and the factors that contributed to PB’ implementation, as an innovative model of public budgeting. Participatory budgeting constitutes a model of budgeting and the related initiatives to promote citizen engagement, participation and input in public budgets. Participatory Budgeting is a recent model of public budgeting and initially was applied in different municipalities in Albania. The aim of this article is to analyse Participatory Budgeting, when and where it was applied initially, the factors that contribute to the advancement of this model and the barriers to implement it. The first initiatives were strongly related with necessary trainings of the local governments’ employees about PB, and with the application of some limited aspects of the model, in order to attract citizens to engaging in some activities that were referred to as PB. These activities or initiatives were mostly public hearings about the way in which local communities will direct their limited resources year to year. The organized public hearings, were related with the local governments’ units concerns and plans about investments, projects and public services for every municipality program, in each budgetary year. The analysis is based on primary and secondary sources of information in order to understand the contextual factors that help and the challenges faced for the implementation of Participatory Budgeting in Albania.

How Immigration is Managed in Western Europe. Between Harsh Models and Ethical Dilemmas. The Case of Albania as A sending and Receiving Country for Immigrants

2025-02-04T15:42:54+02:00

The reports of international institutions rank Albania among the Western Balkan countries with high emigration, especially in countries such as Germany, Great Britain, Italy, etc. These countries are applying different management models to deal with immigration. Thus, alongside the framework of Germany's integration policies, such as the recently adopted Immigration Law, countries such as Great Britain have chosen models to reduce the effects of this phenomenon. Meanwhile, Italy is trying to offer another model of immigration management, reaching an agreement with Albania. This step turns Albania from a country that produces immigration to a country that will receive thousands of immigrants. This agreement is the first between an EU member and non-member state, such as Albania. The goal is to create a model where the addition of reception camps for immigrants outside the borders of the EU will facilitate the management of this phenomenon. This paper specifically aims to bring and analyze the German, British, and Italian, as approaches that have given different results regarding the integration or exclusion of immigrants from their societies. In this paper, the hypothesis is that mismanagement and neglect of compliance with laws and ethical principles harm the integration of immigrants into Western societies. The paper will explore how the success or failure of the reforms undertaken relates to immigration trends. Part of this paper will be the impact of the historical, social, and cultural factors We will use the qualitative method, comparing the historical, social, and cultural factors, and the quantitative method, measuring the support or not of public opinion in Albania, mainly of well-educated young people. Which of the models can be considered closer to the principles of international law how visionary are these policies of the host countries? Will the case of Albania be the best example of the awareness of Europeans that the EU cannot manage the waves of immigration alone and change the legal framework of the EU function of new approaches? We will be able to answer these questions by taking a historical and current look at the waves of Albanian immigration and the challenges of integration into the societies of Western countries.

Perspectives on Romanian Social Workers' Deontological Standards

2025-02-12T12:29:06+02:00

Our goal in this research is to examine the content and governance of the ethical and deontological standards specific to social assistance. The social worker, through his conducted activity, represents a key element in the smooth running of any society. The most vulnerable social categories of people permanently need, or at least in certain periods of their existence, the professionalism and expertise of social workers to survive and overcome major problems that endanger their lives, physical and mental integrity, as well as the exercise of fundamental rights. In the first part of the paper, we referred to the notion of the social worker, his mission, and his duties in general. In the second part of the paper, we analyzed the legislation applicable to the social worker profession in Romania. Finally, we presented the content of the deontological norms specific to the social worker profession according to the national legislation.

Digital Economy and Sustainable Development in Nigeria: An appraisal of the Public Service Delivery Dimension

2025-02-11T14:53:33+02:00

The paper discusses the relationship between ineffective leadership and the risk of social exclusion of the Almajiri demographic cohort in Nigeria within the context of sustainable development. It's interesting to note that the Sustainable Development Goals (SDGs) have been promoted by the UN. These goals are essential for the country to provide its population with opportunities for overall development. Regrettably, a large portion of the Almajiri population has historically been unable to access formal education due to the poor leadership in the country, and their traditional educational system has not provided them with the skills needed to engage in the creation of human capital, which will enable them to contribute to the innovation and socioeconomic competitiveness of the Nigerian state. This limits the country's prospects of attaining the Sustainable Development Goals by reinforcing a cycle of ignorance, poverty, and social exclusion. The objective of this article is to determine the degree of social exclusion and poverty experienced by the Almajiri cohorts in northern Nigeria, with an emphasis on Kano State. The study used mixed method approach with explanatory sequential design in which both quantitative and qualitative data were collected using questionnaires and an interview respectively. According to the findings from this study, social exclusion or poverty were potential risks for 73% of the Almajiris surveyed in the three local governments that were chosen. Thus, the recommendation centers on leadership efforts to determine the proportion of Almajiris who are unable to meet their needs at a given level and on taking further action to enhance the social inclusion of demographic cohorts of Almajiris and meet the requirements of contemporary sustainable development.

Reconsidering the EU Tax Policy to Ensure the Establishment and Functioning of the Internal Market and to Avoid Identification of Competition

2025-02-11T14:54:17+02:00

Tax policy is the sovereign attribute of the Member States, the legal framework established by the Treaty on the Functioning of the EU (TFEU) in the content of Articles 110-113. Therefore, the EU's competence is limited, its intervention being allowed within a well-defined framework only exceptionally whenever there is an imminent risk of tax fraud that seriously affects the EU's commercial interests, or the constitutive elements of tax avoidance practices are outlined, or competition is concerned. On the other hand, customs duties are established by the EU's standard commercial policy and influence competitiveness in the single market and international trade terms. Although customs duties are indirect taxes, along with excise duties, value-added tax and other categories of taxes and surcharges, only customs duties are the exclusive attribute of the EU, influencing how different categories of taxes are established and calculated, which are, in fact,, the prerogative of the Member States. Even though legislative harmonisation also in matters of tax policy is enshrined in the text of the TFEU in the context of Articles 114-118, in practice, the Member States have not managed to approximate their national legislations with the risk of serious problems of distortion of competition and the establishment of the EU budget, according to the procedure adopted by Article 314 of the TFEU. This study analyses how the forms of enhanced cooperation established by Articles 326-334 of the TFEU could represent the key to unblocking negotiations between Member States and the mechanism through which tax policy could be rethought in terms of more efficient functioning of the internal market and to avoid distortion of competition.

Romania's Fiscal Reform Regarding The Adjustment Of The Budget Deficit Through The Convergence Program And The Importance Of Absorbing Investments From European Funds

2025-02-11T14:54:51+02:00

This paper aims to highlight the importance of the convergence program for the period 2023-2026, to coordinate economic and budgetary policies, unlike other EU member states. Romania has been subject to the Excessive Deficit Procedure (EDP) since 2020, receiving a recommendation from the European Commission to increase the budget deficit by more than 3% of GDP. According to this recommendation, Romania must rigorously implement fiscal measures to correct the excessive budget deficit by the end of 2024 to maintain macroeconomic stability. The scientific purpose of our approach is to emphasize the importance of creating a budgetary space to allocate funds for supporting public investments and implementing projects financed from European funds in an efficient, professional, and transparent manner, with a multiplier effect and a direct contribution to gross fixed capital formation. The main objectives of the long-term fiscal-budgetary policy aim to reduce the budget deficit from 8% of GDP in 2021 to 6.2% of GDP for 2022 and 4.4% of GDP for 2023, achieving a decrease of 2.9% of GDP in 2024, through a sustainable and balanced consolidation effort that does not affect the economy's capacity to sustain and promote investments, targeting a more limited increase in current expenditures and continued efforts to improve revenue collection. Failure to adopt measures to limit budget expenditures would result in additional financing needs in 2024, leading to an unsustainable consolidated general government deficit of over 7% of GDP, increasing public debt with the risk of tightening its financing conditions. Considering the issues mentioned earlier, which concern Romania's public and strategic interest in ensuring the sustainability of public finances, fiscal consolidation, and the management of European funds, an extraordinary situation arises whose regulation cannot be postponed, requiring the adoption of immediate measures through an emergency ordinance.