Bhutan Journal of Management

Effectiveness of Online Training in the Bhutanese Civil Service

Tshering Lhamo, Indraman Chhetri — Tue, 01 Aug 2023 00:00:00 +0000

Online training gained significant traction within Bhutanese civil service organizations, particularly in response to the challenges posed by the Covid-19 pandemic. Notably, the Ministry of Finance (MoF) issued a directive in 2022, compelling all government agencies to prioritize online training as part of cost-saving measures (Pem, 2022). Consequently, the Royal Civil Service Commission (RCSC), in collaboration with various ministries and agencies, embarked on investing in online training initiatives. Nevertheless, there remains a degree of skepticism regarding its effectiveness, given that online training is a relatively novel approach compared to traditional formal training methods.

Hence, this study was undertaken to evaluate the efficacy of online training within the Bhutanese civil service. As of September 22, 2022, a total of 993 Bhutanese civil servants had participated in online training programs. Employing Yamane's formula, 285 civil servants from 18 Dzongkhags (districts) who had engaged in one or more online training courses within the six months preceding data collection were included in this study. The evaluation was structured around Kirkpatrick's four-level training assessment framework, encompassing participants' initial reactions to the training, the extent of learning attained during the training period, the application of acquired knowledge and skills to their job roles, and the results achieved as a consequence of the training.

The results of the assessment revealed that online training in civil service organizations was effective across all levels, including its impact on achieving desired outcomes. Nevertheless, some participants (42.8 percent) expressed concerns about the unreliability of internet connectivity, with 54.3 percent indicating that they had to personally finance their internet connections. Additionally, participants raised issues during the application of their newly acquired skills and knowledge to their job responsibilities. These issues encompassed poor receptivity of skills within their organizations, insufficient equipment and facilities, technology learned through online training that was not directly applicable to their roles, budget constraints hindering the implementation of acquired knowledge and skills, lack of support from supervisors or superiors, and inappropriate job placements following training.

In light of these findings, it is imperative to consider these factors in order to enhance the effectiveness of online training in the future.

Contextual Issues Affecting the Adoption of International Financial Reporting Standards (IFRS) in a Developing Country

Chencho Dorji — Tue, 01 Aug 2023 00:00:00 +0000

The objective of this paper is to demonstrate that accounting standards and financial reporting practices are deeply influenced by country-specific contextual factors, and these factors must not be overlooked when considering the adoption of International Financial Reporting Standards (IFRS).

This qualitative study is a critical examination of the Bhutanese accounting environment and raises concerns related to the adoption of IFRS by applying the accounting ecology framework. The study presents evidence that the contextual disparities between Bhutan and the countries where IFRSs have been developed pose challenges for the seamless transition and successful implementation of IFRS in Bhutan.

Several characteristics of the Bhutanese accounting environment, such as cultural differences, an underdeveloped capital market, the impact of accounting-related laws on financial reporting, an emerging accounting profession, and the absence of a professional accounting organization, act as obstacles to the smooth transition and consistent application and interpretation of IFRS in Bhutan.

Factors Influencing Collaboration Among Public Organizations in Bhutan

Kinga Norbu, Ugyen Lhendup — Tue, 01 Aug 2023 00:00:00 +0000

Collaboration has been a longstanding issue in Bhutan's public sector since its inception in the 1960s. Common themes such as red-tapism, fragmented organizations, and duplication of efforts have been widely reported by media, public sector organizations, civil society organizations (CSOs), and international organizations. Limited guidelines on implementation and a lack of applied research exacerbate the difficulty of realizing collaboration.

This study aims to understand the key factors that influence interagency collaboration in Bhutan. To this end, a quantitative design was used to test the perceptions of respondents using a 17-item survey questionnaire. The questionnaire measured constructs of relevant concepts in interagency literature under three independent variables (organizational characteristics, perceived environmental pressures, and employees' attitudes towards collaboration) and a dependent variable (extent of interagency activity).

Spearman's correlation test results indicate a slight negative link (r = -0.24) between organizational characteristics and the extent of interagency activity, while perceived environmental pressures (r = 0.31) and employees' attitudes towards collaboration (r = 0.27) show a slight positive link with the extent of interagency activity.

The study recommends drawing interagency guidelines from local research and identifies future research opportunities in the field.

Socio-Economic Effects of Gungtong on Rural Communities

Namgay, Pema Lhamo — Tue, 01 Aug 2023 00:00:00 +0000

In Bhutan, the phenomenon of vacant or abandoned homes, locally known as 'gungtong,' has become increasingly prevalent, reflecting the rapid urbanization of the country's rural villages. The 2017 Population and Housing Census of Bhutan (PHCB) recorded over 4,800 unoccupied or abandoned dwellings in rural areas, highlighting the growing trend of deserted rural properties and its multifaceted implications for the socio-economic and environmental well-being of local communities. Therefore, this research aims to investigate the effects of gungtong on Bhutan's rural population, with a specific focus on both its underlying causes and resulting consequences.

The study centers its examination on the communities of Kengkhar in Mongar and Bartsham in Trashigang, strategically chosen due to their substantial concentration of gungtong. Employing purposive sampling, respondents from these regions were selected for participation, and data collection involved conducting semi-structured interviews. The collected qualitative data underwent rigorous thematic analysis to discern key patterns and insights.

The findings reveal that the primary causes of gungtong are closely intertwined with educational and employment factors. Young individuals exhibit diminished interest in pursuing traditional agricultural livelihoods, often leading to their migration away from rural areas either as dependent family members or due to marriage-related factors. The ramifications experienced by rural communities due to gungtong encompass financial strain on those left behind, agricultural crop damage caused by wildlife, labour shortages, and a decline in overall community vibrancy. Additionally, the research sheds light on the various coping strategies employed by rural residents and their perspectives on the potential for return migration.

An Assessment of the Impact of Herzberg’s Motivation-Hygiene Factors on Teachers’ Motivation in Public Secondary Schools Under Thimphu Thromde in Bhutan

Dorji Wangchuk — Tue, 01 Aug 2023 00:00:00 +0000

In recent years, teacher attrition has become a growing concern in Bhutan. Therefore, this study aimed to assess the impact of Frederick Herzberg's motivation and hygiene factors on teachers' motivation.

The study included a total of 200 teachers (n = 200) from 13 public secondary schools under Thimphu Thromde. Raw data were collected using structured, close-ended, and online Google survey questionnaires. Quantitative analysis of the data revealed that motivation factors had a greater influence on teachers' motivation compared to hygiene factors.

Among the motivation factors, achievement (72.5%) and advancement (71.25%) had the highest impact on teachers' motivation. On the other hand, work security (65.16%) and relationship with peers (64.66%) had the most significant influence on motivation among hygiene factors. The impact of motivation-hygiene factors on motivation did not differ based on the teachers' demographic attributes (p > 0.05).

As a result, this study recommends that relevant agencies prioritize both categories of Herzberg's factors to enhance teacher motivation. Additionally, this study provides suggestions for further research in the future.