Global Journal of Research in Management

Open Access Open Access  Restricted Access Subscription Access
Open Access Open Access Open Access  Restricted Access Restricted Access Subscription Access

Knowledge and Competitiveness, and Employee Salaries and Benefits in the Government: An Attempt for a Global Experience


Affiliations
1 Professor, Dept. of Accounting and Information Systems, Faculty of Business Studies, Univ. of Dhaka, Bangladesh
     

   Subscribe/Renew Journal


The paper studies knowledgebase and competitiveness of selected countries from all the continents and finds that countries with lower scores in the above knowledgebase pay higher salaries and benefits to the public sector employees. Their public-private pay gap is also higher. These countries also overstaff their public sector organizations. The paper also studies reporting and financial disclosure of selected nationally important public sector organizations of these countries. These organizations also report and disclose very little. Most of these countries are also found to be faith-based. The study takes UNDP, UNESCO, WIPO and World Bank for knowledge and competitiveness rankings, and budget documents of the respective countries for public sector pay and public expenditures. The study period is 2018-19. The results are mixed, partly consistent and partly inconsistent with the previous literature. One important finding of this paper is that although in macro level (country level) Saudi Arabia, UAE and Chile stand in the middle and upper middle regarding knowledgebase and competitiveness, in micro level (organizational level) disclosure and financial reporting of these countries is very poor.

Keywords

knowledge, competitiveness, disclosure, reporting and financial statements, public sector, salaries and benefits
Subscription Login to verify subscription
User
Notifications
Font Size


  • Alston W.P. (1995) Concepts of Epistemic Justification in Moser P.K. and Vander Na eds. Human Knowledge: Classical and Contemporary Approaches (second edition), New York: Oxford University Press

  • Azam M. and Prakash N. (2010) A Distributional Analysis of the Public-Private Wage Differential in India, IZA Discussion Papers No. 5132, Institute for the Study of Labor (IZA: Bonn Campos M.M. et al. (2017) Understanding the Public Sector Pay Gap, IZA Journal of Public Policy, 6, 7, 1-29.

  • Chien W.W. et al. (2010) Audit Committee Effectiveness in the Largest US Public Hospitals: An Empirical Study, Accounting and Taxation, 2, 1, 107-127.

  • Chowdhury D. (2020) Small and Medium Manufacturing Enterprises and Knowledge-Base: South Asian Experience, Journal of Entrepreneurship and Management, 9, 2, 29-42.

  • Clements B. et al. (2010) Evaluating Government Employment and Compensation, Fiscal Affairs Department, International Monetary Fund, Washington D.C.

  • Giordano R. et al. (2011) Public Sector Pay Gap in a Selection of Euro Area Countries, European Central Bank, December.

  • House of Commons (2009) Top Pay in the Public Sector, Sixth Report of Session 2009-10, Volume 1.

  • IMF (2018) Public Wage Bills in the Middle East and Central Asia IMF(2019) Republic of Equatorial Guinea, Country Report No 19/384, December.

  • Lehrer K. (1997) Self-Trust: A Study of Reason, Knowledge, and Autonomy, Oxford: Oxford University Press.

  • Lokshin M. and Glinskaya E. (2007) Wage Differentials Asia between the Public and Private Sectors in India, Journal of International Development, 19, 3, 333-355.

  • Mackenzie G.A. and Schiff J. (1991) Public Sector Pay in Chu Ke Y and Hemming R. eds. Public Expenditure Handbook: A Guide to Public Policy Issues in Developing Countries, International Monetary Fund: Washington D.C.

  • Magrane J. and Malthus S. (2010) Audit Committee Effectiveness: A Public Sector Case Study, Managerial Auditing Journal, 25, 5, 427-443.

  • Mueller R. (2000) Public and Private Sector Wage Differentials in Canada Revisited, Industrial Relations, 39, 3, 375-400.

  • OECD/ADB (2019) Government at a Glance Southeast Asia: Paris OECD (1994) Senior Civil Service Pay, a Study of Eleven OECD countries during 1980-91, Paris.

  • Oudom C. (2012) Public-Private Wage Differentials in Cambodia, a Masters Thesis in Public Management, International University of Japan

  • Pelizzo R. and Kinyonde A (2014) Public Accounts Committees in Eastern Africa: A Comparative Analysis with a Focus on Tanzania, REPOA Brief No. 44, July.

  • Pimpong S. (2018) Public Accounts Committees: Do they Really Enhance Public Financial Accountability in Africa? International Journal on Governmental Financial Management, 18, 2.

  • Postel-Vinay F. (2015) Does it Pay to be Public Sector Employee? IZA World of Labor, June.

  • Putnam H. (1996) Realism and Reason: Philosophical Papers (volume 3), New York: Cambridge University Press

  • Reilly T. (2013) comparing Public versus Private Sector Pay and Benefits: Examining Lifetime Compensation, Public Personnel Management, 42, 4, 521-544.

  • Schiavo-Camp, S. de Tommaso G. and Mukherjee A. (1997) Government Employment and Pay: A Global and Regional Perspective, Policy Research Working Paper, World Bank: Washington D.C.

  • Seliha (2012) Cambodia: Tax Reform, IMF High-Level Tax Conference.

  • World Bank (2005) Policy Research Working Paper, Scrutinizing Public Expenditures: Assessing the Performance of Public Accounts Committees, May.

  • World Bank (1988) Government Pay and Employment Policies and Government Performance in Developing Economies, Background Paper for the 1988 World Development Report.

  • World Bank (2019) Lao: Public Expenditure and Financial Accountability Assessment 2018.


Abstract Views: 112

PDF Views: 0




  • Knowledge and Competitiveness, and Employee Salaries and Benefits in the Government: An Attempt for a Global Experience

Abstract Views: 112  |  PDF Views: 0

Authors

Dhiman Chowdhury
Professor, Dept. of Accounting and Information Systems, Faculty of Business Studies, Univ. of Dhaka, Bangladesh

Abstract


The paper studies knowledgebase and competitiveness of selected countries from all the continents and finds that countries with lower scores in the above knowledgebase pay higher salaries and benefits to the public sector employees. Their public-private pay gap is also higher. These countries also overstaff their public sector organizations. The paper also studies reporting and financial disclosure of selected nationally important public sector organizations of these countries. These organizations also report and disclose very little. Most of these countries are also found to be faith-based. The study takes UNDP, UNESCO, WIPO and World Bank for knowledge and competitiveness rankings, and budget documents of the respective countries for public sector pay and public expenditures. The study period is 2018-19. The results are mixed, partly consistent and partly inconsistent with the previous literature. One important finding of this paper is that although in macro level (country level) Saudi Arabia, UAE and Chile stand in the middle and upper middle regarding knowledgebase and competitiveness, in micro level (organizational level) disclosure and financial reporting of these countries is very poor.

Keywords


knowledge, competitiveness, disclosure, reporting and financial statements, public sector, salaries and benefits

References