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Article
Publication date: 1 March 2017

Charles E. Menifield, LaShonda M. Stewart, Cal Clark and William P. Stodden

Substantial research has been conducted examining policy diffusion among both the American states and the nations of the developed world and to a somewhat lesser extent…

Abstract

Substantial research has been conducted examining policy diffusion among both the American states and the nations of the developed world and to a somewhat lesser extent, developing worlds. Little research, especially at the nation-state level, has focused upon budget systems, however. We use case studies of 18 diverse countries (Menifield, 2011) to conceptualize national budget systems and, based upon this conceptualization, to identify clusters of nations with similar systems. We found evidence suggesting that policy diffusion may be occurring in the realm of national budget systems. Our analysis shows that budgetary institutions and behaviors can and do form clusters that are useful in analyzing national budget systems. Our ability to describe clusters of nations with similar budget systems could prove to be a helpful tool for analyzing international policy diffusion.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 29 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 30 April 2021

Grichawat Lowatcharin, Charles Crumpton, Charles E. Menifield and Pummin Promsorn

Municipal amalgamation (or merger or consolidation) is commonly employed in countries around the world to improve efficiency in public service. While mergers occur among…

Abstract

Purpose

Municipal amalgamation (or merger or consolidation) is commonly employed in countries around the world to improve efficiency in public service. While mergers occur among jurisdictions of all sizes, the municipal amalgamation discourse is typically limited to one national setting and a focus on mergers of larger local jurisdictions. The existing municipal amalgamation literature pays little attention to predicate conditions for successful mergers. This study seeks to address these deficiencies by examining the premerger conditions and effects of municipal amalgamations that recently took place in four small jurisdictions of similar size in Thailand and the United States.

Design/methodology/approach

A holistic multiple case study approach was employed. These two cases share a geographical attribute: one municipal jurisdiction encircled by another.

Findings

The evidence indicates that factors associated with what the researchers refer to as “familiarity” facilitated both successful approval of and outcomes resulting from the amalgamation actions. While the study's findings align with international research regarding the potential for reducing administrative support costs through consolidation, its findings diverge from existing international evidence in that the evidence indicates operating effectiveness and efficiency improvements. Economies of scope and marginal economies of scale are in evidence. Although findings from this study indicate that there might be problematic effects regarding political representation and participation, in that the consolidated jurisdictions remain small in size, negative citizen engagement and participation consequences may be less than that evidenced in larger consolidated jurisdictions.

Originality/value

The study introduces the “familiarity” theorem as a theoretical lens to assist in understanding the cases.

Details

International Journal of Public Sector Management, vol. 34 no. 5
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 1 March 2009

Charles E. Menifield, Joy Clay and Casey Lawhead

During the latter half of the 20th century many states began to use the lottery as an alternative method to increasing the amount of revenue within their general funds…

Abstract

During the latter half of the 20th century many states began to use the lottery as an alternative method to increasing the amount of revenue within their general funds. Apparently, this method was a lot more palatable than increasing taxes. Passing lottery legislation was easier in states where the funds were partially or wholly designated for primary, secondary, or higher education. The main purpose of this paper is to determine if the presence of a lottery impacts educational outcomes (high school graduations rates, bachelor degrees awarded, ACT, and SAT scores). Using state level data for the period 1985-2000 in a pooled time series regression model, the analysis indicates that the presence of a lottery is useful in models explaining educational outcomes.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 21 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2011

La Shonda M. Stewart

This research examines the relative influences of different forms of government on local governments' financial management. Specifically, it seeks to determine whether or not the…

Abstract

This research examines the relative influences of different forms of government on local governments' financial management. Specifically, it seeks to determine whether or not the impact of financial and environmental factors on the unreserved fund balance differs between an administrative form of government, such as the Unit system, and a political form of government, such as the Beat system of county governments in Mississippi. The purpose of this study is to explain further why governments maintain far more savings than are the recommended benchmarks. The findings suggest that savings behave differently under different financial environments. During times of resource abundance, Beat systems increase savings as per capita income, property tax, and other revenues increase. Beat systems decrease savings as the population, debt per capita, and intergovernmental revenues increase. Unit systems, however, increase savings as property tax, intergovernmental and other revenues increase, but decrease savings as per capita income, population, and debt per capita increase. During times of resource scarcity, majority-non-white counties spent savings at a much slower rate than did the majority-white counties.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 23 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2010

Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2013

John F. Sacco and Gerard R. Busheé

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end…

Abstract

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2013

Martin J. Luby

The Chief Financial Officers Act and subsequent legislation require federal agencies to produce corporate-style financial statements. Arguments for financial statements drew on…

Abstract

The Chief Financial Officers Act and subsequent legislation require federal agencies to produce corporate-style financial statements. Arguments for financial statements drew on private sector analogies and suggested policy makers and managers would use the information to make better public policy and management decisions and improve accountability for financial management and program performance. Nearly all major government agencies have unqualified audit opinions and improvements in financial management are claimed. But benefits for policy making and management are not yet well understood. This paper examines the question by comparison with the private sector and by examining what agencies say about the uses and users of financial statement information. The emerging challenge in the evolution of federal financial reporting is to develop better government-specific analytical tools and other financial information for policy makers and managers.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 22 December 2020

Erica Ceka and Natalia Ermasova

This study investigates the relationship between police officer's willingness to use Employee Assistance Program (EAP) and their perceptions about stress and help-seeking in…

Abstract

Purpose

This study investigates the relationship between police officer's willingness to use Employee Assistance Program (EAP) and their perceptions about stress and help-seeking in policing, considering the effect of gender and ethnicity in this association.

Design/methodology/approach

A survey of 431 Illinois police officers is used to measure officer's perceptions about help-seeking and organizational stressors. The conditional PROCESS modeling (Hayes, 2012) was employed to analyze the hypothesized mediation model. The ANOVA test was used to determent the effect of gender and ethnicity on organizational stressors in policing.

Findings

Findings suggest police officer's willingness to use EAP is shaped by the perceived negative effect of stress on promotion through the mediator, confidence in their departments to receive adequate assistance, with noticeable gender and ethnic differences. The analysis demonstrated that female police officers feel stressed because of unfair promotional opportunities and poor relationships with supervisors. Female police officers are less willing to apply for the EAP services to mitigate stress than male police officers. The findings reveal that ethnicity is a significant predictor of the police officers' willingness to apply for EAP services to mitigate stress.

Research limitations/implications

The current study is limited by its focus on only one police department located in the Illinois, USA. This may limit the generalizability of the results. The cross-sectional nature of data used to draw conclusions and variation in departments' characteristics and compositions could influence results.

Practical implications

The research has practical implications for those who are interested to understand organizational stressors and perceptions on help-seeking in policing. This study provides suggestions for police administrators to make effort in creating more sensitive working environment to reduce stressors for female police officers and representatives of ethnic groups.

Originality/value

The research unveils the significance of officer's confidence in their departments in modifying their willingness to use EAP, revealing the effect of organizational stressors on confidence. The study adds empirical evidence to existing research on impact of gender and ethnicity on their willingness to use EAP.

Details

Policing: An International Journal, vol. 44 no. 2
Type: Research Article
ISSN: 1363-951X

Keywords

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