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Events are a significant component of Ireland’s tourism offering. They are an important source of economic activity and an incremental driver of social change and development throughout the country. However, the visual and physical impacts often created by event activities to the environmental and social resource base upon which, events depend, have begun to draw attention to the way events are planned and managed. Although the concept of sustainability has become the topic of much discussion and debate in event management literature, there exist many gaps in relation to its practical application in event management planning in Ireland. This is despite the statutory obligation of local authorities in Ireland to license events and to facilitate the process of planning for large-scale outdoor public events in Ireland. Yet, with the continued expansion of Ireland’s event industry, there is a fundamental need for an evidence-informed approach to planning for event management. Through the application of the European tourism indicator system (ETIS), the long-term sustainability and competitiveness of the national event industry in Ireland could be secured. This paper aims to examine and discuss the application of the ETIS as a possible tool to facilitate greater levels of sustainability and accountability within the events industry in Ireland.

This study used a quantitative content analysis approach involving a complete population sample of local authorities in the Republic of Ireland to determine the application of the ETIS within the legal process of planning for event management in Ireland.

While the findings have identified a basic provision for event management within a number of local authority legally required County Development Plans, none, however, were using the ETIS to monitor the impacts of events at the local level. This lack of data collection and benchmarking highlights the need for greater levels of sustainability and accountability within the legal process of planning for event management in Ireland.

This study suggests the ETIS as an easy, cost effective and viable solution to facilitate an evidence-informed approach to planning for event management at the local level. However, the lessons learned from this study may also have implications for destination planners and event managers outside of Ireland.

The purpose of this paper is to identify the contextual factors affecting infrastructure reporting by New Zealand local authorities.

The paper includes a survey and interview of Annual Report Recipients (ARRs) and Infrastructure Information Preparers (IIPs), together with an assessment of the extent of infrastructure information disclosure in the annual reports of New Zealand local authorities.

This study finds that contrary to the expectations of Lüder’s contingency model (1992), there is an information dissemination gap between the perceptions of ARRs and IIPs regarding infrastructure information reporting in the annual reports of New Zealand local authorities. This finding is consistent with decades of concern about the application of private sector Generally Accepted Accounting Principles to the public sector and the Controller and Auditor General’s (CAG, 2009) concern about the inadequacy of private sector General Purpose Financial Reports in meeting public sector accountability. On the other hand, the study reports that the perceptions of the two groups, ARRs and IIPs, are similar with regard to the importance of infrastructure information items, which is consistent with the expectations of Lüder’s model.

The paper contributes towards theoretical development by adopting Lüder’s (1992) contingency model in the context of infrastructure reporting by New Zealand local authorities and proposing a model of contextual factors by extending Lüder’s model. The practical contribution of the study is in the area of accounting practice and public policy.

This paper aims to help public sector managers that are formulating strategies for outsourcing home care from the independent sector.

A review was performed of relevant literature on the outsourcing of home care and its political drivers in the UK. This indicates that the future of home care services, taking into consideration outsourcing and how Best Value will be achieved, has not been researched widely. Therefore, an exploratory approach to research was adopted here using in‐depth analysis of a small number of particularly informative local authorities and private providers selected by purposive/judgemental (extreme and critical case) sampling. Personal contact was deemed necessary in order to perform an intensive investigation to pursue in‐depth information.

The British Government's Best Value regime is driving local authorities towards increasing levels of outsourcing in the provision of home care. A local authority may choose to outsource all of its home care or maintain some in‐house provision based on capacity or capabilities that are complementary to those provided by the independent sector. The 100 per cent outsourcing strategy places enabling demands on the local authority, whereas the alternative strategy requires decisions to be made on what should be outsourced. Across the authorities surveyed, six strategies for creating a mixed economy of care have been identified, with the mix being based on complementary capacity and/or capabilities. With Best Value driving authorities to consider lower‐cost options, the outcome may be a reduction in the amount of complementary capacity provided in‐house, in favour of strategies involving complementary capabilities that deliver the Best Value possible. Re‐enablement is emerging as a common, complementary or core capability that is remaining in‐house. Outsourcing also requires decisions to be made on the number of independent providers to be used and the type of contracts to be employed. This paper considers the decisions that have been made in the local authorities surveyed and critiques the alternative home care outsourcing strategies so derived.

To date, the research has focused on Wales in general plus a few local authorities in England. The next stage will be to survey England in more detail along with other countries that are implementing substantial outsourcing of home care, such as Canada.

This paper provides timely guidance to public sector and health care managers seeking Best Value in home care through outsourcing.

Little has been found in the literature on strategies for outsourcing home care, yet such strategies are needed urgently in the UK to achieve Best Value. The World Health Organization stresses that strategies should be drawn up for providing support to patients and carers at community level in order to avoid costly institutional care.

Draws upon detailed empirical work undertaken with elected members and senior officers from a sample of 30 UK local authorities. Its focus is on the ways in which authorities have responded to rapid changes in the economic, social and political contexts and the profound challenges which these present to traditional modes of policy making and public management. Suggests that existing theoretical frameworks give insufficient attention to implications of changing local governance for the roles of elected members and that, in practice, most councillors feel ill‐equipped to respond to these changes. Local authorities need therefore to develop training and support for local politicians in fulfilling their rapidly changing and increasingly demanding roles. In particular they should look at ways of supporting elected members in working with external agencies so that they bring the “added value” of locally accountable political leadership to the work of partnerships involving public, private and voluntary sectors agencies. This will require them to embrace new forms of communication and methods of learning which are likely to be one of the key ingredients in attempts to revitalize local democracy.

As the result of a major local government reform in 1970, most welfare functions in Denmark are dealt with at the local level of government, effectively turning the extensive Danish "welfare state" into "welfare communes" as municipalities are called in the Scandinavian languages. With more than half of the country's total public expenditure being spent by local authorities, regulation of local govenment budgets has become a major concern in the economic policy of the Danish central government. Since the early 1980s the realization of the goal of limited growth in Danish local government spending has been quite successful. One explanation for this comparatively successful regulation of local government spending in Denmark can be foundin the combined effects of two factors: 1) Danish local authorities have the independent right to levy taxes, and 2) the regulation of local budgets is the result of a negotiated agreement between central and local government actors, known in Danish as "budgetary cooperation."

The statement of service performance is a mandatory report provided by local governments in New Zealand. Despite 20 years' reporting experience, the Office of the Auditor-General (2008) criticised the poor quality of these reports. Past theoretical literature has attempted to develop a framework for the accountability expectations of documents provided by public-sector entities (Stewart, 1984). The purpose of this paper is to measure the consistency of the statements of service performance about wastewater services made by New Zealand local governments with the accountability expectations, using an accountability disclosure index. The paper reveals a moderately high level of consistency. “Probity” and “legality” accountability disclosures are high while “process/efficiency” and “performance programme-effectiveness” accountability are less emphasised. The results suggest that accountability expectations provide a useful tool for evaluating statements of service performance.

Sustainability is an essential word in the vocabulary of modern planning; it is the key principle that underpins the Irish planning process. Yet, despite decades of academic and practical debate on sustainable planning and its application to tourism, there still exist many gaps, especially when it comes to its implementation. The purpose of this paper is to highlight, over a 10-year period, how Local Authorities in Ireland have responded to the increasing tourism arrivals, which is having major implications for tourism planning.

This study used a multi-method approach to determine the level of sustainable planning for tourism as evident from all legally required Local Authority County Development Plans (CDPs) in Ireland.

While findings have identified a slight increase in the provision for sustainable planning for tourism over the decade, there continues to be poor levels of policy provision in key areas. Despite the responsibilities placed on Local Authorities to sustainably plan for tourism, findings continue to question the ability of Local Authorities in Ireland to plan sustainably for tourism and protect the tourism product.

This research provides the first longitudinal study on the level of sustainable planning for tourism by Local Authorities in Ireland. It provides an assessment of the current state of sustainable planning as evident from CDPs in 2016 compared to the original study of 2006, while developing new knowledge on Local Authority sustainable planning for tourism and the incorporation of tourism indicators.

The large scale and far reaching functions of local government in the United Kingdom today are eloquent proofs of the universal demand for local services of high quality and wide coverage extending into almost every sector of life from literally the cradle to the grave. In the cities of Britain local government is often found to employ more people than any other single organisation. There are some 25,400 councillors in Britain and around 2,500,000 employees. The total expenditure of local authorities in England and Wales for 1984–85 was estimated at £24,323,000,000.1 The services provided include departments for development and planning, art galleries, libraries, museums, engineers, building surveyors, environmental health, architects, estate surveyors, housing, leisure and recreation, social services, economic development, education, transport, highways, trading standards, fire brigade, and police. In addition each local authority has departments mainly concerned with services to the other departments: the chief executive or secretary, personnel and management, solicitor, treasurer, and central purchasing services. Each of these departments has several important subdivisions, and clearly all require a constant inflow of information, and increasingly it is recognised local authorities generate large quantities of important information which can be used more widely with benefit within the authority, as well as outside.

A number of internal and external pressures in UK local government have led to the examination of different options for internal organisation and management. A particular pressure has recently been the reorganisation of local government towards the creation of new unitary local councils. The review of non‐metropolitan local government from 1992 to 1996, and the creation of unitary authorities in a number of areas from 1995 to 1998, forced local authorities to examine their own organisation. This article considers the impact of local government reorganisation on the structures and management of the organisations concerned. The discussion concentrates upon pressures towards centralisation and decentralisation. The extent to which structural reorganisation has led local government to “decentralise” is considered in a number of senses: the expansion of the parish and community council level, changes to internal management, and area‐based initiatives. Drawing directly from current research, the authors examine competing trends towards decentralisation and centralisation and, specifically, identify a renewed focus upon corporate management as a whole. The importance of this new corporatism is then assessed.

Recent changes in the UK political landscape have brought about cuts in public sector spending. Local authorities, in common with other public sector agencies, are required to make significant cost savings over the coming years. Procurement is an area of public sector administration characterised by considerable costs and inefficiency where the adoption of innovative technologies, such as e‐markets, can be deployed to effect significant costs savings. However, there are many barriers to the adoption of such technologies. The purpose of this paper is to explore and expound the factors that impede local authorities from adopting e‐markets and to present a learning opportunity for procurement managers and other stakeholders involved in technology adoption in local government and the wider public sector.

A case study based on in depth interviews with 17 senior level executives in e‐markets and local authorities on barriers to e‐market adoption in the local government sector is presented. The interviews were transcribed and subsequently coded and analysed using the qualitative data analysis software QSR N6.

A number of factors (risk perception, knowledge deficits, trust, firm size, and organisational readiness) pertaining to Johnson's framework of e‐market adoption barriers were found to affect e‐market adoption and use in the local government sector. Importantly, the study also found factors that are idiosyncratic to the sector that impinged on e‐market adoption.

The scope of the study is limited to examining such barriers from a buy‐side local authority perspective, the findings of which may have implications for the adoption of e‐markets and other e‐procurement technologies in the wider public sector and beyond. The paper also makes a contribution to the literature on e‐market adoption by adding to the body of knowledge relating to institutional theory.

The case study can help local authority and other public sector procurement managers, academic researchers, practitioners, consultants and other professionals involved in technology adoption better understand, and find practical ways to offset, the barriers that impinge on the adoption of e‐markets and other innovative technologies that can reduce costs within public sector organisations.

E‐market adoption has the potential to realise a number of significant cost saving benefits within and between organisations. However, such benefits cannot be realised if there are barriers to their adoption and full utilisation. To date, research on the dynamics of e‐market adoption has largely focused on private sector enterprises with few studies examining this phenomenon in public sector environments. Therefore, e‐market adoption in the public sector has received limited attention in the literature over the past decade. This study examines, and provides empirical evidence of, barriers to e‐market uptake and usage in the local government sector in order to act as a starting point to creating better understanding of such barriers among academic and practitioner audiences.