Aug 2026· Asian Journal of Interdisciplinary Research· pp. 184-200· 0 citations· 56 references
Abstract
The splintering of regulation has become a major problem for local government administration, especially where multiple government agencies issue overlapping regulations, reporting formats and administrative standards for the management of civil servants. This paper presents a qualitative case study of Surabaya, Indonesia, that investigates how regulatory fragmentation impacts managerial flexibility in civil service governance. Data were gathered through in-depth interviews with 21 informants, observations and document analysis. The data were analysed using thematic analysis, with NVivo 14 software. These findings suggest that the high compliance costs generated by fragmentation in ministerial regulations necessitate managerial discretion and adaptive responses from public managers. These responses are expressed in compliance, adaptation and innovation. Compliance is understood as adherence to several regulatory requirements, adaptation as harmonization of procedures, intensive coordination mechanisms and recurrent monitoring activities, and innovation as implementation of the E-ABK system to support the processes of job analysis and workload analysis. The study also points out challenges such as competency gaps, reliance on taskforce personnel and institutional sustainability that can affect the long-term effectiveness of adaptive governance practices. Our study contributes to the literature on public administration by showing that regulatory fragmentation not only generates administrative burdens but also transforms managerial discretion and promotes adaptive coordination as a key mechanism of civil service governance. These findings reveal how local governments preserve governance capacity, administrative standardization, and organizational efficiency under complex regulatory circumstances.
Objective: Governmental and public sector entities face ever-increasing pressures for enhanced governance, more accountability, better services to the public, etc. It is usually argued that both planning and risk management are important tools for good management. However, limited empirical research is available about how the combined effect of planning and risk management contributes to improving governance in local governments and especially in the Gulf region. In Muscat Municipality, we examined the linkages between strategic planning, risk management and the performance of governance.
Theoretical Framework: The governance performance was captured into three aspects of governance: managerial, resourceful and project governance.
Methodology: We followed a cross-sectional quantitative research design methodology, where data were gathered using a structured questionnaire from 303 respondents from various departments and managerial levels within Muscat Municipality. The collected data were analyzed using descriptive statistics and multiple regression analysis.
Results: Results show that both strategic planning and risk management had positive effects on the improvement of governance performance in all three dimensions; while strategic planning had higher significance as a predictor of the success of governance performance and more relevance to project governance, focusing on prioritization, coordination, and performance measurement. Likewise, risk management contributed positively towards governance performance through improving the effectiveness of the controls, making good decisions by managers, and dealing efficiently with internal uncertainties. The current research contributes to the strategic management and enterprise risk management research streams by examining the role of Omani municipalities (an under-studied area) in strategic risk management.
G. E. Erdil, Ahmed Fadhil Al-Ali· Journal of Lifestyle and SDG...· 0 citations
This study examines the challenge of Information Technology (IT) governance in small municipal governments in Brazil, where limited budgets and the scarcity of technical personnel often lead to improvised decision‑making and, consequently, inefficient public services. To analyze this scenario, a structured questionnaire was administered to 33 public servants from administrative, IT, and managerial areas. The results reveal a critical situation: 80% of administrative staff work without any formal training to operate municipal systems, and most hardware acquisitions are carried out without adequate planning. Qualitative responses reinforce these findings, indicating that the IT sector operates in isolation and functions almost exclusively through reactive maintenance. These circumstances reflect direct failures in basic COBIT 2019 processes, specifically in objectives APO08 and BAI08. In response, the article proposes a minimal IT governance structure tailored to the context of small Brazilian municipalities. Without requiring immediate infrastructure investments, the model prioritizes internal process organization and staff training, offering a practical tool for modernizing public management and increasing transparency in the use of municipal resources.
Iza Daniela Oliveira Fernandes, Ítalo Flexa Di Paolo· Revista DCS· 0 citations
This study examines how performance auditing (PA) influences accountability and organisational resilience in Bangladesh's public sector under conditions of increasing global uncertainty.
The study adopts an interpretive qualitative design informed by Institutional Theory. Data were collected through 28 semi-structured interviews with civil society representatives, service users, journalists, academics, and retired public officials, complemented by documentary analysis and non-participant observation. Thematic analysis was used to identify institutional pressures, stakeholder mediation processes, and organisational responses to PA.
The findings indicate that while PA enhances transparency and formal oversight, its effects are uneven and conditional, often resulting in procedural or symbolic compliance due to political influence, hierarchical administrative structures, weak enforcement, and limited technical capacity. At the same time, PA can contribute to limited and context-dependent forms of organisational adaptation, including improved recognition of institutional vulnerabilities, incremental adjustments to administrative practices, and enhanced coordination with relevant stakeholders. These effects are mediated through a broader accountability ecosystem, in which civil society organisations, journalists, and policy intermediaries interpret and disseminate audit findings, shaping their public visibility and influence.
The study focuses on a single developing-country context using qualitative methods, which may limit generalisability. Future research could extend the analysis through comparative or longitudinal designs and incorporate perspectives from serving auditors and policymakers.
The findings suggest that improving audit follow-up, strengthening auditor capacity, enhancing communication of audit findings, engaging external stakeholders, and incrementally incorporating resilience-oriented approaches can improve the effectiveness of PA.
This study refines existing understandings of PA by showing that its effects are conditional and mediated, producing incremental and context-dependent organisational responses rather than uniform reform. It contributes to Institutional Theory by identifying the mechanisms through which audit practices interact with institutional pressures and stakeholder mediation, linking auditing to bounded resilience-related outcomes in public sector governance.
N. Hoque, H. Bal, M. Uddin et al.· Journal of Public Budgeting,...· 0 citations
Ghana’s fintech regulatory system is shared among several institutions. The Bank of Ghana (BoG), the Financial
Intelligence Center (FIC), the Cyber Security Authority (CSA), the Data Protection Commission (DPC), and the Securities
and Exchange Commission (SEC) each regulate different but overlapping aspects of the fintech ecosystem. This study
examines how this distributed regulatory system operates in practice, focusing on its coordination mechanisms, governance
gaps, and the challenges they create. A qualitative, exploratory design grounded in an interpretivist approach was used.
Twelve semi-structured interviews were conducted with participants from three regulatory institutions (BoG, FIC, and
CSA), as well as fintech founders, legal advisors, mobile money operators, compliance professionals, cybersecurity
managers, and ecosystem experts. Data were analyzed using Braun and Clarke’s six-phase thematic analysis. Four main
themes emerged: the fintech regulatory landscape and its key institutions; coordination in practice and its limitations; three
governance challenges—coordination gaps, perimeter ambiguity, and regulatory arbitrage risk arising from institutional
fragmentation; and the regulatory perimeter problem in digital lending. Using regulatory space theory and polycentric
governance theory, the findings show that Ghana's fintech governance combines the strengths of specialized institutions with
significant coordination weaknesses. While institutional specialization supports effective regulation, limited coordination
creates governance gaps that affect consumer protection, innovation, and financial inclusion. The study recommends
establishing a formal cross-institutional coordination mechanism, similar to information-sharing arrangements used in more
mature financial regulatory systems.
Richard B. Antwi· International Journal of Inn...· 0 citations
This study analyzes the effects of the policy governing the appointment of Government Employees with Work Agreements (PPPK) on the bureaucratic structure and fiscal capacity of the Lhokseumawe City Government. The study employed a descriptive-analytical qualitative approach, with data obtained through in-depth interviews, observation, and document analysis. The analysis used the dimensions of effectiveness, efficiency, and responsiveness. The findings show that the PPPK policy was effective in providing certainty of employment status for non-ASN personnel and strengthening staffing availability in basic service sectors. However, large-scale appointments were not fully accompanied by adjustments to Job Analysis, Workload Analysis, competency distribution, and fiscal capacity. This condition resulted in concentrations of personnel in administrative functions, overlapping work, uneven staff distribution, and increasing pressure from personnel expenditure. The study identifies a phenomenon of numerical expansion without functional consolidation, in which personnel numbers increase more rapidly than organizational functions are restructured. Post-appointment restructuring through the revalidation of staffing needs, competency redistribution, strengthened performance management, and integration of workforce and fiscal planning is therefore essential to achieve a more effective and sustainable bureaucracy.
Dzakirah Jazmi, Cut Sukmawati, Maryam· Equality: Law and Social· 0 citations
Objective: Government internal supervision plays a strategic role in ensuring compliance, accountability, and improved performance among civil servants. This study aims to analyze the implementation of the government internal supervision policy based on Minister of Home Affairs Regulation Number 107 of 2017 at the Regional Inspectorate of West Kutai Regency and to identify the role and constraints of internal supervision in improving civil servant performance. Method: This study employed a descriptive qualitative approach. Data were collected through interviews with the Regional Inspector, auditors or Government Internal Supervisory Apparatus personnel, representatives of the Human Resources Development and Personnel Agency, and civil servants, supported by observation and documentation. Data were analyzed using the Miles, Huberman, and Saldaña model, comprising data condensation, data display, and conclusion drawing and verification. Results: The findings indicate that the internal supervision policy has generally been implemented through policy communication, resource support, implementers’ commitment, division of responsibilities, standard operating procedures, and the Annual Supervision Work Program. Novelty: Based on George R. Terry’s supervision indicators, the process includes establishing standards, measuring work performance, comparing actual performance with established standards, and taking corrective action. Internal supervision contributes to improving discipline, compliance, professionalism, administrative quality, and personnel accountability. However, its implementation remains suboptimal due to limited numbers and competencies of supervisory personnel, budgetary and infrastructure constraints, extensive supervisory coverage, weak evaluation documentation, inconsistent discipline, and limited commitment among some audited entities to follow up on recommendations. Therefore, internal supervision has positively contributed to civil servant performance but requires stronger supervisory capacity, monitoring systems, and consistent follow-up.
Kornelia Luaq, Kridawati Sadhana, Chandra Dinata· International Journal of Bus...· 0 citations
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