Papers by Nikhil Chandra Shil
Journal of Governance and Regulation, 2024
This paper aims to appraise the Saudi Stock Exchange (Tadawul) with reference to various indicato... more This paper aims to appraise the Saudi Stock Exchange (Tadawul) with reference to various indicators like performance, structure, market size, share price index, etc. This study is motivated from the reform initiatives the Saudi Stock Exchange passes through in recent years because of the implantation of the nationwide strategy, Vision 2030 (Kumar, 2023). Using a published dataset, this study undertakes an appraisal mindset to highlight the performance of the market over 35 years' time (from 1985 to 2019). The analysis follows various descriptive statistics reflecting market trends over the periods across selected parameters. The findings of the study imply that the market is improving in every dimension supporting the reform initiatives (Alsuhaibani et al., 2023). The incremental contribution of the current study is to inform policymakers about the response of the market towards various policy interventions. However, the study warrants careful attention of market regulators to observe the gradual changes so that it may receive policy attention as necessary.
Economies
This study examines the notion of governance while corruption and polity act in a negotiated appr... more This study examines the notion of governance while corruption and polity act in a negotiated approach. It adopts a theory synthesis approach to design the research paradigm and brings renewed attention to governance from a national perspective. This study argues that corruption and polity collectively define the state of governance in a particular country, which might offer some new insights to the remaining parts of the world. The principal aim of the study is to bring relevant evidence from the literature to develop a solid foundation on governance from a macro perspective. Deploying a qualitative approach, this study highlights available literature on corruption, polity, and their connections to define the state of governance. From this specific target, we have initiated this study deploying a conceptual fashion in exploring governance which is shaped by the interplay between two loosely connected themes: polity and corruption. The outcome of this synthesis is to renew our unders...
Small and Medium Enterprises
VDM Verlag Dr. Müller eBooks, Jul 25, 2010
The Policy Research Working Paper Series disseminates the findings of work in progress to encoura... more The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The ...
Economies, Feb 14, 2023
This article is an open access article distributed under the terms and conditions of the Creative... more This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY
Problems of management in the 21st century, Jun 25, 2017
This research explored in depth the evolution of performance measurement systems in the context o... more This research explored in depth the evolution of performance measurement systems in the context of new public management initiatives in Australian public sector. A governmental department in the Australian Capital Territory was selected for the purpose of the exploration. The qualitative research approach was adopted and data was collected following case study tradition. The main data sources were archival official documents and interviews. In addition, the researchers used direct observation to supplement and corroborate the archival documents and interview data. The empirical evidence presented in this research supports the fact that the selected Australian government department has implemented performance measurement systems in the line of new public management to illustrate the department's commitment to efficiency and accountability. The research undertaken was in-depth, using a case study and though generalization is not possible from this single case study, the findings may be expected to add knowledge to existing literature and provide some important lessons for other public sector entities of the developing countries who are interested in adopting performance measurement systems as their control devices.
Public Policy Issues in the Context of Public Sector Reforms: A Qualitative Storytelling of a Former Government Department in the Asia-Pacific Region
Asia-Pacific Journal of Public Policy, Apr 11, 2023
Bangladesh income tax: theory and practice
American Journal of Business, Economics and Management, 2016
This study is about the exploration of accountability systems in the context of New Public Manage... more This study is about the exploration of accountability systems in the context of New Public Management initiatives. A government department in the Australian Capital Territory has been adopted as a field for investigation. The focus of this research is to study in depth of a particular phenomena i.e., accountability systems. Qualitative research methodology was chosen and case-based research method was used in this study. Data collection involved a triangulation approach using three sources as organizational documents, interviews and observation. The research demonstrated that accountability systems in the selected researched organization are the functions of public sector reforms linked to the key areas of financial management and service delivery. These findings are consistent with the view that changes to the Australian public sector promoted managerial accountability and a culture of performance. The research undertaken was in-depth, using a case study and though generalization i...
This study is about the exploration of accounting system and annual report review process in the ... more This study is about the exploration of accounting system and annual report review process in the context of new public management initiative in Australia. A Government Department in the Australian Capital Territory has been adopted as the field for investigation. Qualitative research methodology was chosen to obtain a better understanding of the phenomena. Case based research method was used in developing a fuller understanding of the relative role of accounting system in the management of organisational performance. In this study, data collection involved a triangulation approach and the sources were organisational documents, interviews and observation. As accounting system is socially constructed Giddens’ Structuration Theory was used in this research to obtain a better understanding of human actions and to explore how this system is implicated in the wider social context through time. Empirical evidence from the field supported that in the researched organization the new elements...
Managing Human Resources in light of New Public Management Ideals: Corroboration from an Australian Public Sector Organization
Since 1980s the Australian public sector has been dominated by the New Public Management (NPM) id... more Since 1980s the Australian public sector has been dominated by the New Public Management (NPM) ideals and introduced private sector management practices. The NPM ideals created changes to the structure, processes and human resources of public sector organizations with the objective of getting them to run well. Against this background the wide-ranging reforms and NPM ideals related to human resource practices in the Australian public sector offer a context for the present study. The present study intends to explore in-depth how human resource management practices, one of the important management control tools are implicated in an Australian public sector organizations and its wider organizational setting. A Government Department in the Australian Capital Territory (ACT) has been adopted as a field of investigation for the purpose of this exploration. The qualitative research approach was adopted and data was collected in the case study tradition. The main data sources were archival o...
Indonesian Journal of Economics and Management, Mar 31, 2023
In a business organisation management control systems are found in the design of organisational s... more In a business organisation management control systems are found in the design of organisational structures and the policies and procedures used for planning and evaluation. Many authors have defined management control systems in many ways and as a result different typologies of management control have evolved to define management behavior. Management control systems must be expanded to managerial practices that cultivate employee cooperation and creativity in the discovery and exploitation of new business opportunities. This study is an attempt to explore the trends of management control systems applied in different country's business sector based on worldwide selected published literatures.
Problems of Management in the 21st Century, 2017
This research explored in depth the evolution of performance measurement systems in the context o... more This research explored in depth the evolution of performance measurement systems in the context of new public management initiatives in Australian public sector. A governmental department in the Australian Capital Territory was selected for the purpose of the exploration. The qualitative research approach was adopted and data was collected following case study tradition. The main data sources were archival official documents and interviews. In addition, the researchers used direct observation to supplement and corroborate the archival documents and interview data. The empirical evidence presented in this research supports the fact that the selected Australian government department has implemented performance measurement systems in the line of new public management to illustrate the department’s commitment to efficiency and accountability. The research undertaken was in-depth, using a case study and though generalization is not possible from this single case study, the findings may b...
Nexus between Governance and Economic Growth: Learning from Saudi Arabia
Cogent Business & Management
Strategic Public Management Journal, 2019
This paper contributes to the study of financial management in public sector organization in the ... more This paper contributes to the study of financial management in public sector organization in the context of New Public Management (NPM). It deploys an earnest attempt to explore the financial delegation system in the context of NPM initiatives in Australia. A government department in the Australian Capital Territory has been adopted as the field for investigation. The nature of the present research is explorative and the focus of this research is to study in depth of a particular phenomena. Qualitative research methodology was chosen to obtain a better understanding of the phenomena. Case-based research method was used in developing a fuller understanding of the relative role of financial delegation system in the management of organisational performance. In this study, data collection involved a triangulation approach and the three sources were archival records, interviews and observation. As financial delegation system is socially constructed, Giddens' structuration theory was adopted in this research to obtain a better understanding of human actions and to explore how these control devices are implicated in the wider social context through time. Empirical evidence from the field supported that the selected researched organisation has adopted a wide range of financial delegation mechanisms within the organization. The research also demonstrated that the implementation of financial delegation system in the selected organization is the function of NPM in the key areas of financial management. These findings are consistent with the view that NPM promotes a culture of performance in Australian public sector.
Public Budgeting in Bangladesh *
RUDN Journal of Public Administration
Management control systems are used in private sector in assisting management to achieve the goal... more Management control systems are used in private sector in assisting management to achieve the goals of the organizations. In the 1980s the performance of public organizations in industrial economies has been the target of severe questioning and the main reason for such questioning is the comparisons with private sector standards of returns on investment and it turned public sector organizations from service orientation to commercial orientation. In this context the practitioners started to adopt new management approaches as the basis for improving performance in the public sector. This new management approach or management control systems in the public sector creates the changes to the structures and processes of public sector organizations with the objective of getting them to run better. The introduction of this new management approach in the public sector was to promote a culture of performance. The present study is an effort to understand the role of management control systems in...
Contabilitate şi Informatică de Gestiune, Jun 1, 2021
Purpose: The study attempts to explain management accountants' satisfaction in terms of the job t... more Purpose: The study attempts to explain management accountants' satisfaction in terms of the job they do and the system they use, develops a profile of factors impacting such satisfaction, and analyzes the implications of satisfaction on contextual factors like value creation, profitability etc. Design / Methodology / Approach: Based on a structured questionnaire survey, the study deploys a quantitative research methodology to identify the satisfiers of management accountants covering a rich profile of respondents from 113 manufacturing firms having their headquarters located in Dhaka, the capital city of Bangladesh. Contingency approach primarily leads to develop the basic theme of the study and it adopts positivistic paradigm of quantitative research. The results are analyzed through different descriptive and inferential statistical tools to draw conclusions through inductive method. Findings: Management accountants' satisfaction is influenced by several factors which confirms the findings of other studies done on job satisfaction of employees. However, this study reveals that management accountants' satisfaction does not depend on the system they use. This provides a scope for further study. Another important finding of the study that brings significant concern is that the satisfaction of management accountants fails to explain the changes in profitability of the firm. Practical implications: Management accountants are strategic partners to lead any venture towards success, but their satisfaction level was not studied before separately. This may be a reference work for future researchers who want to extend their studies in this area. At the same time, the findings of the study bring some modifications to the existing thoughts, like Accounting and Management Information Systems 222 Vol. 20, No. 2 management accountants are indifferent on management accounting systems they use; management accountants share same motivators with other employees; and management accountants' satisfaction fails to cause profitability of the firms. Thus, the study brings some promising areas for policy makers, researchers, and accounting professionals to commission particular research projects. Originality / Value: Studying job satisfaction and its impact on turnover intention and commitment are old fashioned research area. Factors affecting management accountants' satisfaction and implication of such satisfaction are new areas of research which is an important value addition to the current body of knowledge.
Understanding change management in organizational context: revisiting literature
Management and Entrepreneurship: Trends of Development
The World Bank Group A to Z 2016, 2015
Declaro ser o autor deste trabalho, que é original e inédito. Autores e trabalhos consultados est... more Declaro ser o autor deste trabalho, que é original e inédito. Autores e trabalhos consultados estão devidamente citados no texto e constam da listagem de referências incluída. Copyright A Universidade do Algarve tem o direito, perpétuo e sem limites geográficos, de arquivar e publicitar este trabalho através de exemplares impressos reproduzidos em papel ou de forma digital, ou por qualquer outro meio conhecido ou que venha a ser inventado, de o divulgar através de repositórios científicos e de admitir a sua cópia e distribuição com objetivos educacionais ou de investigação, não comerciais, desde que seja dado crédito ao autor e editor. Ruben David de Sousa Gomes: Methodology for Building and Maintaining Enterprise Architectures in Small and Medium Enterprises, Dissertation submitted for the obtainment of the degree of
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Papers by Nikhil Chandra Shil