While the use of per diem systems is nothing new, the fact remains that the activities and work targeted by such allowances are often unclear and unremittingly spark controversy. This practice is said to date back to the nineteenth century. This allowance is set by corporate-defined rates and requires no supporting documents, thus streamlining-in theory-administrative procedures by eliminating the various checks required for the reimbursement of expenses. The Latin expression “per diem” (“per day” in English) refers to a daily allowance given to an individual/employee to cover expenses incurred as the result of an activity performed beyond his or her typical working conditions. Such levers could make up the groundwork for further reflection on context and country-specific reforms that are carried out using a dynamic, participatory and consensual approach. The results of the study clearly identify possible levers of action. That said, the authors contacted stated that few per diem reforms had been implemented as a result of the issued recommendations. In terms of operations, the recommendations call for the implementation of concrete actions to reduce instances of abuse, including not paying advances or introducing reasonable flat-rate per diem. Issued recommendations include reducing daily allowance rates, paying per diem only in exchange for actual work, increasing control mechanisms or harmonizing rates across organizations. In terms of strategy, the recommendations call for a redefinition of per diems by limiting their appeal. Resultsįor the most part, the results of this review are recommendations supporting per diem reform. Furthermore, interviews were conducted with the authors of the selected articles to determine whether the proposed recommendations had been implemented and to identify any outcomes. A total of 26 documents were included in the review. MethodologyĪ synthesis of available knowledge was performed using scoping review methodology: a literature search was conducted using several databases (Medline, Cinahl, Embase, PubMed, Google Scholar, ProQuest) and grey literature. This study presents the results of a review whose goal is to generate knowledge on the possible levers of action concerning per diem practices in southern countries in order to propose reforms to the existing schemes.
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