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Article
Publication date: 10 May 2011

Dan Luo and Ronghua Ju

The purpose of the paper is to examine China's county‐level fiscal difficulties. A large portion of China's counties (county‐level cities) have to run with the shortage of…

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Abstract

Purpose

The purpose of the paper is to examine China's county‐level fiscal difficulties. A large portion of China's counties (county‐level cities) have to run with the shortage of financial resources and huge government debt. To make a suitable policy to solve this problem is a top priority.

Design/methodology/approach

Using the first‐hand survey data, the paper compares nine sample counties whose economic development level is different, sums up the difficulties county‐level governments are facing and explores countermeasures from qualitative and quantitative approaches.

Findings

By studying the survey data of nine sample counties (cities), it is found that county‐level finance is facing the following problems: low‐level fiscal revenue, high debt risk and large gap of fiscal revenue between different counties (cities). Based on these findings, the paper provides suggestions such as ensuring that the county‐level government has sufficient fiscal resources and improving the transfer payment system.

Originality/value

Data from three well‐developed counties (county‐level cities), three middle‐income counties (county‐level cities) and three backward counties made the paper's findings more comprehensive and realistic and suggestions more practical.

Details

China Agricultural Economic Review, vol. 3 no. 2
Type: Research Article
ISSN: 1756-137X

Keywords

Article
Publication date: 1 March 2014

Steve Modlin and LaShonda M. Stewart

Decreasing revenues among local governments across the country have placed an increased focus on governmental financial practices. For states with local government financial…

Abstract

Decreasing revenues among local governments across the country have placed an increased focus on governmental financial practices. For states with local government financial oversight organizations, the ratios and other benchmarks used to assess fiscal stability face increased scrutiny. This study examines financial reports sent to North Carolina’s financial oversight body, the Local Government Commission (LGC), to determine the types of operational and policy practices that can lead to fiscal stress based on guidelines established by the LGC. Findings indicate that lowering levels of fund balance, increased salaries, increased debt service levels, and the presence of a countywide water system all increased the probability of a county government receiving notice of potential financing problems requiring immediate action.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 26 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 8 August 2008

Joe Ying Chin Yang and Yu Mei Chen

The paper seeks to examine nature‐based tourism (NBT) impacts from business managers' perceptions in economic, cultural and environmental aspects and understands the relationship…

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Abstract

Purpose

The paper seeks to examine nature‐based tourism (NBT) impacts from business managers' perceptions in economic, cultural and environmental aspects and understands the relationship among socio‐demographic characteristics, type and level of involvement and participants' perception of impacts.

Design/methodology/approach

The paper uses social exchange theory to explain costs/benefits in each aspect. Several indicators including social‐demographic characteristics, attitudes toward the government, types and level of involvement are used to analyze costs/benefits of tourism impacts.

Findings

NBT has a moderate impact on participants' business – contributing approximately 30 per cent of their annual sales and 31 per cent of customers. Business managers believe benefits to the social/cultural environment are the most apparent impact in I‐Lan, followed by economic benefits. Participants believe that county government does well in tourism planning, and they believe that they could influence county government's tourism planning.

Research limitations/implications

Tourism related businesses are purposely chosen for this study. Thus, the findings cannot be inferred to a larger population.

Practical implications

The findings support the usefulness of social exchange theory in costs/benefits aspects. County government might change its role from top‐down decision‐making style to co‐partner with local business people.

Originality/value

The paper provides insights into understanding of business managers' perceived impacts. Therefore, county tourism planners and researchers can have a more efficient and holistic management of NBT in the region.

Details

International Journal of Culture, Tourism and Hospitality Research, vol. 2 no. 3
Type: Research Article
ISSN: 1750-6182

Keywords

Abstract

Details

Government for the Future
Type: Book
ISBN: 978-1-84950-852-0

Open Access
Article
Publication date: 6 February 2023

Kennedy Otemba Odongo and Isaac Kazungu

Amidst the scarcity of resources, it is undisputable that an effective public procurement performance measurement system (PMS) is required particularly in county governments

Abstract

Purpose

Amidst the scarcity of resources, it is undisputable that an effective public procurement performance measurement system (PMS) is required particularly in county governments, especially for Kenya to realize its ambitions in devolved governance system. County governments cannot be effectively evaluated on their performance if the long-term, strategic impact of public procurement processes and projects is not captured. Arising from this backdrop, this study aims to determine the predictors of strategic procurement performance metrics (SPPM) adoption in public procurement PMS of county governments.

Design/methodology/approach

Anchored on institutional theory and public sector scorecard model, a survey research design was adopted where data were collected through census from 115 respondents working in procurement, finance and stores department of Kakamega county government. Data were collected using questionnaire (75.56% response rate) and key informant interviews, and analyzed by using multiple regression model and ordinal logistic regression models.

Findings

Multiple regression model and ordinal logistics regression revealed that national government support negatively and significantly, and regulatory framework positively and significantly affects the adoption of SPPM.

Practical implications

There is need for formal mechanism that will enable the national government in partnership with the council of governors to be proactively involved in developing procurement performance measurement capacity of county governments. This study’s findings also provide suggestions for a working regulatory framework required for the adoption of SPPM by county governments.

Originality/value

This work adds value to the prevailing body of knowledge on public procurement PMS in the public sector.

Details

LBS Journal of Management & Research, vol. 21 no. 1
Type: Research Article
ISSN: 0972-8031

Keywords

Article
Publication date: 1 March 2013

Il Hwan Chung

Adoption of a separate capital budget in local governments receives little attention in the literature. It is important to look at various capital budgeting practices in local…

Abstract

Adoption of a separate capital budget in local governments receives little attention in the literature. It is important to look at various capital budgeting practices in local governments since a separate capital budget as different budget format and structure affects budgetary decisions, thus leading to different levels of investment in public infrastructure. This paper examines factors that facilitate or impede adoption of a separate capital budget by using time series data. Results show that local governments are more likely to adopt a separate capital budget in order to reflect local demands such as growth rate in capital spending.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 4
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: 16 June 2021

Evans Nyanyu Makwae

Accountability in personnel records management is to a large extent, dependent on the availability of personnel records, there has been very little recognition of the need to…

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Abstract

Purpose

Accountability in personnel records management is to a large extent, dependent on the availability of personnel records, there has been very little recognition of the need to address the management of personnel records as evidence for accountability either in relation to Freedom of Information (FOI) or Open Data. It is in this regard, therefore, the purpose of this study is to investigate the legal frameworks for personnel records management in support of accountability. The study used a descriptive design which combined both qualitative and quantitative approaches where both qualitative and quantitative information was involved in the study. Founded on the records life cycle and the records continuum, the study aimed to fulfil its main objective: establishing legal frameworks for personnel records management at Garissa County Government (GCG). Purposive sampling was used to select 11 Human Resource Management Officers (HRMO), 11 Personnel Record Management Officers (PRMO) and 11 Personnel Records Management Clerks (PRMC) and 55 staff members who made the total sample of 88 respondents. Data collected were analysed using descriptive statistics with the help of a Statistical Package for Social Scientists (version 17) was used to perform the analysis of quantitative data and presented through frequency tables, percentages, means and standard deviations. Results indicated that the County Government does not have legal frameworks in personnel records management. Several challenges were identified including lack of personal records management policy, lack of integrity, lose of documents/file and poor communication system. Generally, the study shows that legal frameworks in personnel records management is very important in accountability, therefore, GCG management needs to take measure to improve legal frameworks in personnel records management infrastructure and develop personnel records management policy.

Design/methodology/approach

The study was conducted using a descriptive design. This design ensures that data collected are analysed and findings are reported to establish a better understanding of a physical or social phenomenon. The descriptive design combined both qualitative and quantitative approaches where both qualitative and quantitative information was involved in the study. The study was conducted at the County Government of Garissa’s Head Quarters; it targeted staff involved in personnel records management. Garissa town was selected because it is a centre of various activities in County Government of Garissa. The target population comprising HRMO, PRMO, PRMC and staff from different ministries who depended on the personnel records management activities. Purposive sampling was used to select 11 HRMO, 11 PRMO, 11 PRMC and 55 staff members who made the total sample of 88 respondents from the population. Questionnaire method was used to collect data from HRMO, PRMO, PRMC and staff members quickly and give more freedom (in terms of time and flexibility) to the respondents. Interviews were used to obtain more in-depth information from the PRMO, HRMO and PRMC being the individuals’ in-charge of personnel records were to provide information on legal frameworks for personnel records management at GCG.

Findings

Lack of a policy signifies a lack of accountability and awareness of the personnel records management standards, meaning that the staffs are not aware of their responsibilities towards the management of the County’s records. This is therefore likely to contribute significantly to poor performance (Mampe and Kalusopa, 2012). This then puts the County in a precarious position regarding personnel records due to lack of guidelines on classing and handling of personnel records. Lack of a policy also shows a lack of commitment in the area, purporting neglect, where responsibilities are not clearly assigned and remain unclear. Weak institutional capacity and the absence of, for example, comprehensive personnel records management policies have been cited as one of the main causes of archival (as well as records management) underdevelopment in Africa (Ngulube and Tafor 2006). From the reactions of the existence of a draft policy, the staff indicated that it covered among other things: a policy statement, scope, definition of terms, applicable legislation and procedures, mail management encompassing both incoming and outgoing mail, filing classification, retention and disposal, as well as a statement of responsibilities. The study revealed that: personnel records management in Kenya operates under the framework and guidance of the Kenya National Archives and Documentation Services – KNADS which is supported by the Public Archives and Documentation Services Act, Cap 19. Besides the Cap 19, of 1965 of the Laws of Kenya, there are also various legislations that support the management of records in Kenya including the Ministry of State for Public Service (MSPS) (DPM) Circular on personnel records reference number DPM. 12/6A Vol. I (71) of 12th March 2008, the Records Management Procedure Manual for the Public Service, May 2010, prepared by the MSPS in consultation with the KNADS to provide guidelines and procedures to be followed in the day to day management of records in the public service. It is meant to be used alongside existing laws and legislation governing records management in the service. The effective utilization of the manual as stated by the Ministry is to contribute towards the government’s quest to achieve good governance and accountability in the Public Service. Adherence to the Manual is also meant to streamline personnel records management practice leading to effectiveness and efficiency in service delivery and the Government Financial Regulations and Procedures, chapter 23, section 4:2–5 give guidelines on the retention period for financial records. The management of personnel records is guided by various legislations and circulars such as Public Archives and Documentation Service Act, (Cap.19, Laws of Kenya) revised 1991, The Employment Act Chapter 226, revised in 1977 and 2007, The Regulation of Wages and Conditions of Employment Act Chapter 229, Income Tax Act Chapter 470 revised 1989, The National Social Security Fund Act Chapter 258 revised 1989, The Service Commission Act Chapter 185 of 1967 and DPM.12/6A VOL. I (71) dated 12th March 2008 on the destruction of personnel records. Compliance to all the above legal frameworks will ensure that personnel records management in support of accountability at GCG is achieved.

Research limitations/implications

The lack of effective personnel records management programme in a county agency was in itself non-conformity to the requirements and guidelines issued by the public services, thus leading to a lot of caution on how much could be revealed regarding the same. The focus of the study was on the assessment of paper-based and electronic personnel records management within the County Government. The assessment excluded other electronic records, such as online databases, with only personnel records being considered.

Practical implications

Nonexistence of personnel records management legal frameworks implies that the responsibilities for cooperate record management to GCG plans and guidelines of managing personnel records were inefficient. As a result of the absence of written personnel records management policy, there was also a lack of guidelines for appraisal, disposition and schedules of records. On legal frameworks for personnel records management at GCG, the findings revealed that there were many policies in GCG but personnel records management policy was missing which is very crucial. Record management policy will also enhance human resource management policy. The missing of the personnel records management policy reduces the accountability to people who deal with records management in general, increases lack of integrity and indicate that there is a presence of irrational decision.

Social implications

The missing of the personnel records management policy reduce the accountability to people who deal with records management, in general, increases lack of integrity and indicate that there is a presence of irrational decision.

Originality/value

The purpose of the study was to investigate the management of personnel records in support of accountability in devolved governments: A case of GCG.

Details

Records Management Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0956-5698

Keywords

Article
Publication date: 22 August 2020

Craig S. Maher, Jae Won Oh and Wei-Jie Liao

Identifying tools for predicting fiscally distressed local governments has received heightened attention following the Great Recession of 2007–2009. Despite the recent expansion…

Abstract

Purpose

Identifying tools for predicting fiscally distressed local governments has received heightened attention following the Great Recession of 2007–2009. Despite the recent expansion of research, measuring fiscal distress is challenging because of the operational complexity associated with the term. Furthermore, many local governments are too small to produce a Comprehensive Annual Financial Report (CAFR), upon which many empirical studies of fiscal condition or fiscal distress are based. This study designs a parsimonious tool for identifying fiscally distressed entities based on existing literature. The authors examine Nebraska's 93 counties over a nine-year period (from 2010 to 2018). In order to ensure the validity of our tool, we replicate two well-known empirical approaches of assessing local fiscal condition and compare the results with ours. The authors find nearly all counties in Nebraska to be free from fiscal distress in the past decade. However, since most counties in Nebraska have small populations and are far from urban centers, they may still be vulnerable to future fiscal shocks and may need to closely monitor their fiscal condition.

Design/methodology/approach

The authors offer a parsimonious method for assessing the existence of fiscally distressed counties. They select predictors of fiscal distress based on two criteria. First, for the purpose of this study, the authors use financial information that is uniform, easily accessible and does not rely on CAFRs. In order to make their model parsimonious and replicable, the authors only consider factors that have the most decisive effects on local fiscal conditions. Second, the authors draw on indicators that have been consistently supported by previous studies (e.g., Kloha et al., 2005; Gorina et al., 2018). The authors test the validity of this approach using correlation analysis and regression modeling, similar to Wang et al. (2007).

Findings

The authors’ fiscal distress measure shows encouraging signs. Results show that all but Brown's model are highly correlated. The decile and standard deviation models have the strongest correlation (r = 0.955, p < 0.01). These two models are also significantly associated with Kloha et al.'s model. Their correlation coefficients are 0.812 and 0.830, respectively. Consistent with Wang et al. (2007), the authors find modest associations between our fiscal measures and socioeconomic measures.

Research limitations/implications

Limitations include questions of generalizability – we are only studying Nebraska counties. The extent to which the findings are generalizable to counties in other states remains to be seen. We advise readers and policymakers to bear in mind that at this point, there is no perfect way to measure local fiscal condition or fiscal distress. Specifically, with our model, the foremost advantages of parsimony are data accessibility and replicability. However, unlike other existing tools that consider dozens of indicators, our tool bears the cost of not employing a more comprehensive perspective that may be required to capture a full picture of local fiscal condition.

Practical implications

The purpose of this research was to construct and present a parsimonious way of identifying local fiscal distress that is easily replicated and applied in practice. The challenges were operational – both in terms of definition and measurement. Fiscal distress is a nebulous concept that can vary based on the researcher's intent. Our chosen set of indicators have two characteristics: accessibility of financial information and consistency with past studies. Thus, we assess two of the four dimensions of solvency: budgetary solvency and long-run solvency. The authors suggest that this effort should not be used as a tool by state lawmakers to accuse and judge local governments. Instead, it should be used to assist local governments as Iowa and Colorado do. The findings could be the beginning of a conversation between the state and local governments to determine the best course(s) of action. As previously mentioned, there are many causes of fiscal distress and poor decision-making is not very common. Looking into the future, the authors expect more local governments to become fiscally distressed and the primary cause would be economic/demographic change. Since many local governments in Nebraska have very small populations and are far from the urban centers of Omaha and Lincoln, they might be vulnerable to future fiscal shocks. Thus, state lawmakers need to begin considering strategies to deal with local fiscal distress. The authors do have limitations in measurement. However, if used appropriately, this research can add value to the discussion of managing local government fiscal distress in Nebraska and other similar states.

Social implications

While the analysis finds little fiscal distress currently in Nebraska, there is concern that with population migration to the urban areas and the “graying” of the state, local governments in rural areas (the vast majority in Nebraska) could face more serious issues in future years. A recent study showed that local fiscal condition is negatively associated with the distance from the municipality to the urban centers of Omaha and Lincoln (Maher et al., 2019). These spatial effects could be further exacerbated in a state that ranks near the bottom in financial support of local governments and policy makers are committed to “controlling” property taxes.

Originality/value

This study, while building on prior work, is unique in that it focuses on counties as opposed to municipalities, which are the most common units of analysis. The authors also offer a model for assessing fiscal distress in a state that currently does not have state-level systems to monitor local finances. Finally, rather than relying on audited annual financial reports which would disqualify many smaller local governments, the authors offer a parsimonious tool that is easily replicated and can be used by all local governments that submit uniform financial reports to their states.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 1 March 2016

Christy Smith and Jessica Terman

Scholars and practitioners have come to understand the important role of local governments in the causes and effects of climate change. The literature has examined both the…

Abstract

Scholars and practitioners have come to understand the important role of local governments in the causes and effects of climate change. The literature has examined both the substantive and symbolic determinants of urban sustainability policies in addition to the implementation issues associated with those policies. At the heart of these policies is the idea that local governments have the desire and ability to engage in socially and environmentally responsible practices to mitigate climate change. While important, these studies are missing a key component in the investigation of local government involvement in sustainability policies: government purchasing power. This study examines the effect of administrative professionalism and interest group presence on the determinants of green procurement in the understudied context of counties in the United States.

Details

Journal of Public Procurement, vol. 16 no. 3
Type: Research Article
ISSN: 1535-0118

1 – 10 of over 18000