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Article
Publication date: 11 January 2024

Christine R. Martell

Inflation and federal monetary efforts to control it with interest rate hikes have very real and overwhelmingly negative consequences on US local governments following the onset…

Abstract

Purpose

Inflation and federal monetary efforts to control it with interest rate hikes have very real and overwhelmingly negative consequences on US local governments following the onset of COVID-19. This study explores the post-pandemic inflationary environment of US local governments; examines the impacts of inflation and high interest rates on local government revenue, operating costs, capital costs, and debt service; reviews local government inflation management strategies, including the use of intergovernmental revenue; and assesses ongoing threats to local government financial health and financial resilience.

Design/methodology/approach

This study uses trend and literature analysis to comment on current issues local governments face.

Findings

The study finds that the growth of property values and resulting stability of property tax revenue has been important to local government revenues; that local governments bear very real burdens as operating and capital costs increase; and that the combination of high inflation and interest rates affects local government debt issuance by negatively affecting credit quality and interest costs, leading to municipal market contraction. Local governments have benefitted tremendously from intergovernmental revenue, but would be ill-advised to rely on it.

Practical implications

Vulnerabilities owing from revenue mismatch with the economy; inadequate affordable housing, inequality, and social issues; a changing workforce and tight labor market; climate change; and federal fiscal contraction—all of which are exacerbated by high inflation and interest rates—require local governments to act strategically, boldly and collaboratively to achieve fiscal health and financial resilience, and to realize positive returns of investments in people and capital.

Originality/value

This work is unique in addressing the post-pandemic impact of inflation and interest rates on local governments.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 20 November 2023

Minga Negash and Seid Hassan

This paper aims to fill gap in the literature and explore policy options for resolving the problems of accountability by framing three research questions. The research questions…

Abstract

Purpose

This paper aims to fill gap in the literature and explore policy options for resolving the problems of accountability by framing three research questions. The research questions are (i) whether certain elements of Scott’s (2014) institutional pillars attenuate (accentuate) corporate and public accountability; (ii) whether the presence of ruling party-affiliated enterprises (RPAEs) create an increase (decrease) in the degree of corporate (public) accountability; and (iii) whether there is a particular form of ownership change that transforms RPAEs into public investment companies.

Design/methodology/approach

Using a qualitative research methodology that involves term frequency and thematic analysis of publicly available textual information, the paper examines Mechkova et al.’s (2019 forms of government accountability. The paper analyzes the gaps between the de jure and de facto accountability using the institutional pillars framework.

Findings

The findings of the paper are three. First, there are gaps between de jure and de facto in all three (vertical, horizontal and diagonal) forms of government (public) accountability. Second, the study finds that more than three fourth of the parties that contested the June 2021 election did have regional focus. They did not advocate for accountability. Third, Ethiopia’s RPAEs are unique. They have regional focus and are characterized by severe forms of agency and information asymmetry problems.

Research limitations/implications

The main limitation of the paper is its exploratory nature. Extending this research by using cross-country data could provide a more complete picture of the link between corporate (public) accountability and a country’s institutional pillars.

Practical implications

Academic research documents that instilling modern corporate (public) governance standards in the Sub Sahara Africa (SSA) region has shown mixed results. The analysis made in this paper is likely to inform researchers and policymakers about the type of change that leads to better corporate (and public) accountability outcomes.

Social implications

The institutional change proposed in the paper is likely to advance the public interest by mitigating agency and information asymmetry problems and enhancing government accountability. The changes make the enterprises investable, save scarce jobs, enhance diversity and put the assets in RPAEs to better use.

Originality/value

To the best of the authors’ knowledge, this is the first paper that uses the institutional pillars analytical framework to examine an SSA country's corporate (public) accountability problem. It demonstrates that accountability is a domestic and a (novel) traveling theory. The paper identifies the complexity of resolving the interlock between political institutions and business enterprises. It theorizes that it is impossible to instill modern corporate (public) accountability standards without changing regulatory, normative and cultural cognitive pillars of institutions. The paper contributes to the change management and public interest literature.

Details

Management Research Review, vol. 47 no. 4
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 1 June 2023

Nur Azliani Haniza Che Pak, Suhaiza Ismail and Norhayati Mohd Alwi

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a…

Abstract

Purpose

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network.

Design/methodology/approach

Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out.

Findings

The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships.

Originality/value

This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 9 March 2023

Fernando Kleiman, Sylvia J.T. Jansen, Sebastiaan Meijer and Marijn Janssen

The opening of government data is high on the policy agenda of governments worldwide. However, data release faces barriers due to limited support of civil servants, whereas the…

Abstract

Purpose

The opening of government data is high on the policy agenda of governments worldwide. However, data release faces barriers due to limited support of civil servants, whereas the literature neglects civil servants' role in opening data. This paper aims at understanding why civil servants can be reluctant to support the disclosure of data. The authors developed a model to explain civil servants' behavioral intention to open data.

Design/methodology/approach

The authors test a series of hypotheses by collecting and analyzing survey data from 387 civil servants and by applying multivariate hierarchical regression.

Findings

The results indicate the factors influencing the behavior of civil servants. Social influences, performance expectancy, data management knowledge and risks have a significant influence. Personal characteristics control these effects.

Research limitations/implications

Caution is needed to generalize the findings towards the support to open data provision by civil servants. Though the analyzed sample was limited to Brazil, other countries and cultures might yield different outcomes. Larger and more diversified samples might indicate significant effects on variables not found in this research.

Practical implications

The insights can be used to develop policies for increasing the support of civil servants towards governmental data disclosure.

Originality/value

This study suggests factors of influence to civil servants' behavior intentions to disclose governmental data. It results in a model of factors, specifically for their behavioral intention at the individual level.

Details

Information Technology & People, vol. 37 no. 2
Type: Research Article
ISSN: 0959-3845

Keywords

Open Access
Article
Publication date: 5 September 2023

Andrew Ebekozien, Clinton Ohis Aigbavboa and Mohamad Shaharudin Samsurijan

Though alternative building technologies (ABTs) have been encouraged to address accessible and affordable issues in low-cost housing (LCH) provision, their adoption is still…

Abstract

Purpose

Though alternative building technologies (ABTs) have been encouraged to address accessible and affordable issues in low-cost housing (LCH) provision, their adoption is still overwhelmed with encumbrances. The encumbrances that hinder ABT adoption require an in-depth study, especially in developing countries like Nigeria. However, studies regarding ABT and its role in improving Nigeria's LCH to achieve Sustainable Development Goal (SDG) 11 are scarce. This research investigates encumbrances to ABT adoption in Nigeria's LCH provision and suggests feasible measures to prevent or reduce the encumbrances, thereby improving achieving SDG 11 (sustainable cities and communities).

Design/methodology/approach

This research utilised qualitative research and adopted a face-to-face interview as the primary data collection. The interviewees comprised ABT practitioners and end users in Nigeria who were chosen by a convenient sampling technique. The study's data were analysed manually through a thematic approach.

Findings

This study shows that stakeholders should embrace ABT in LCH provision to improve achieving SDG 11 in Nigeria. Also, it clustered the perceived 20 encumbrances to ABT adoption in LCH provision into government/policymaker, housing developers/building contractors, ABT users and ABT manufacturers-related issues in Nigeria's context. This study suggested mechanisms to mitigate encumbrances to ABT adoption in LCH provision, thereby improving achieving SDG 11.

Originality/value

This research adds to the limited literature by analysing ABT adoption encumbrances in Nigeria's LCH provision, which could assist policy formulation for the uptake of ABT in LCH provision and improve achieving Goal 11.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 13
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 16 April 2024

Mandy Hommel

In Germany, various approaches have been taken to tackle the current teacher shortage in technical and vocational education and training (TVET). One attempt to remedy the shortage…

Abstract

Purpose

In Germany, various approaches have been taken to tackle the current teacher shortage in technical and vocational education and training (TVET). One attempt to remedy the shortage in Bavaria has been the introduction of an engineering education study programme at universities of applied sciences. Ideal candidates for this programme should have an interest in both engineering and social interaction. For effective recruitment, therefore, it is necessary to know applicants’ characteristics such as their vocational interests. In this study, the vocational interest profiles of students in TVET teacher training programmes were identified and their interest profiles and further characteristics were compared with those of other VET students at universities and universities of applied sciences.

Design/methodology/approach

An online questionnaire based on Holland’s interest theory and adapted from the Allgemeiner-Interessen-Struktur-Test-3 (interest structure test) was administered to 85 students in TVET teacher training programmes at universities and universities of applied sciences in Bavaria. Items regarding reasons for choosing a particular study programme, university location and other personal details were added.

Findings

The vocational interest profiles of students at universities and universities of applied sciences can be described as similar but weakly differentiated. Insights are provided by the characteristics of students such as the majority being first-time academics in the family. The reasons for choosing the degree programme and university location highlight the fact that a large proportion of students in engineering education would not have chosen a teaching-related degree programme if it had not been offered at the respective university of applied sciences.

Research limitations/implications

Although the sample in this study was small and, therefore, limiting, it represented a high proportion of TVET teacher training students in Bavaria and a substantial proportion of first-year students in TVET teacher training programmes at universities and universities of applied sciences in Bavaria (section 2.2 and 3.1). Thus, the findings provide valuable insights into commonalities in interest profiles between engineering education students at universities of applied sciences and other TVET students at universities. With respect to the domain of the chosen vocational specialisation, differentiated profiles emerged that, for example, showed a stronger artistic orientation among students in construction technology/wood. For further analysis, the previous variable-centred orientation of the analysis can be supplemented by person-centred analyses (e.g. cluster analysis and latent variable mixture modelling, LVMM) (cf. Leon et al., 2021).

Practical implications

The findings in this study reveal the potential for attracting candidates to universities of applied sciences if they prefer to study in rather rural areas close to their hometowns. With the aim to educate prospective teachers for future work not only in metropolitan regions but in rural areas too, offering bachelor degree programmes in rural areas would seem promising. A regional option can boost the recruitment of new students and attract candidates that otherwise would be unable to pursue studies or a career as a teacher in vocational education. The results of this study and those of previous studies suggest that universities of applied sciences can cooperate with universities to help solve the teacher shortage problem.

Social implications

Overall, it is apparent that the students' interests reached comparatively high values in all interest orientations and thus are only weakly differentiated. If undifferentiated profiles indicate low levels of career readiness, this significantly affects the recruitment of young people for the teaching profession. Assessing career orientation and promoting vocational interests should be prioritised during secondary school education. Vocational orientation measures are essential and should provide insight into typical activities of daily work life in different professions and thus pique and foster interests.

Originality/value

This study provides insight into how to respond to the teacher shortage in VET by identifying important characteristics of engineering education students using vocational interest profiling.

Details

Education + Training, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 8 April 2024

Princely Ifinedo, Francine Vachon and Anteneh Ayanso

This paper aims to increase understanding of pertinent exogenous and endogenous antecedents that can reduce data privacy breaches.

Abstract

Purpose

This paper aims to increase understanding of pertinent exogenous and endogenous antecedents that can reduce data privacy breaches.

Design/methodology/approach

A cross-sectional survey was used to source participants' perceptions of relevant exogenous and endogenous antecedents developed from the Antecedents-Privacy Concerns-Outcomes (APCO) model and Social Cognitive Theory. A research model was proposed and tested with empirical data collected from 213 participants based in Canada.

Findings

The exogenous factors of external privacy training and external privacy self-assessment tool significantly and positively impact the study's endogenous factors of individual privacy awareness, organizational resources allocated to privacy concerns, and group behavior concerning privacy laws. Further, the proximal determinants of data privacy breaches (dependent construct) are negatively influenced by individual privacy awareness, group behavior related to privacy laws, and organizational resources allocated to privacy concerns. The endogenous factors fully mediated the relationships between the exogenous factors and the dependent construct.

Research limitations/implications

This study contributes to the budding data privacy breach literature by highlighting the impacts of personal and environmental factors in the discourse.

Practical implications

The results offer management insights on mitigating data privacy breach incidents arising from employees' actions. Roles of external privacy training and privacy self-assessment tools are signified.

Originality/value

Antecedents of data privacy breaches have been underexplored. This paper is among the first to elucidate the roles of select exogenous and endogenous antecedents encompassing personal and environmental imperatives on data privacy breaches.

Article
Publication date: 25 April 2024

Linda Brennan, David Micallef, Eva L. Jenkins, Lukas Parker and Natalia Alessi

This study aims to explore the use of a double diamond design method to engage the industry in a sector-wide response to the issues of food waste as constructed by consumers. This…

Abstract

Purpose

This study aims to explore the use of a double diamond design method to engage the industry in a sector-wide response to the issues of food waste as constructed by consumers. This particular design method is achieved by an exploration of a collective intelligence-participatory design (CIPD) project to engage industry participants in understanding and responding to consumers’ perceptions of the role of packaging in reducing food waste.

Design/methodology/approach

Using the UK Design Council’s double diamond design method as a guiding conceptual principle, the project recruited industry participants from medium to large food businesses across various food categories. Two scoping workshops with industry were held prior to the initiation of a 12-stage project (n = 57), and then two industry workshops were held (n = 4 and 14). Eighty participants completed an online qualitative survey, and 23 industry participants took part in a Think Tank Sprint Series. The Think Tanks used participatory design approaches to understand barriers and opportunities for change within food industry sub-sectors and test the feasibility and acceptability of package designs to reduce consumer waste.

Findings

For CIPD to work for complex problems involving industry, it is vital that stakeholders across macro- and micro-subsystems are involved and that adequate time is allowed to address that complexity. Using both the right tools for engagement and the involvement of the right mix of representatives across various sectors of industry is critical to reducing blame shift. The process of divergence and convergence allowed clear insight into the long-term multi-pronged approach needed for the complex problem.

Originality/value

Participatory design has been useful within various behaviour change settings. This paper has demonstrated the application of the double diamond model in a social marketing setting, adding value to an industry-wide project that included government, peak bodies, manufacturing and production and retailers.

Details

Journal of Social Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-6763

Keywords

Article
Publication date: 12 September 2023

Abubakar Yinusa Muhammed, Waziri B. Adisa, Johnson Ayodele, Olawale James Gbadeyan and Esther Garba

Conflicts between herders and farmers in Nigeria in the last five years have been destructive to the corporate existence of Nigerian society and the Nigerian State, especially in…

Abstract

Purpose

Conflicts between herders and farmers in Nigeria in the last five years have been destructive to the corporate existence of Nigerian society and the Nigerian State, especially in Northcentral, Northwestern and Southern Nigeria. This paper aims to investigate the relationships between state responses and peace-building in rural grazing communities in Nigeria using a National Survey on Peace-building in Nigeria conducted by this team using a cross-sectional survey of 1,711 farmers and herders.

Design/methodology/approach

The study adopted the political economy of the herder–farmers conflict in Africa to contextualise the problem. Data generated from the study were analysed using chi-square test and binary logistic regression model.

Findings

The results showed that protection of victims of herder–farmers conflict (P = 0.024), blockage of sources of illicit weapons (P = 0.000), arrest of leaders (P = 0.043), provision of shelter (P = 0.030), provision of food (P = 0.037), protection of women from sexual exploitation and abuse (P = 0.019) and use of the media were positively related to peace-building in the rural grazing areas. The study further found that when the Federal Government (ß= 0.452, P = 0.018), State Government (ß= 0.522, P = 0.018), private individuals (ß = 0.855, P = 0.000) and cooperative societies (ß = 0.744, P = 0.021) established ranches, peace was likely to be guaranteed as opposed to where herders (ß= –0.355, P= 0.029) were allowed to establish ranches in the rural grazing communities in Nigeria implying that the Federal and State Government must be cautious in the implementation of the Livestock Transformation Plans not to create an impression that it is designed to favour the herders.

Originality/value

To the best of the authors’ knowledge, this study is original and the paper has not been submitted to any journal.

Details

Journal of Aggression, Conflict and Peace Research, vol. 16 no. 2
Type: Research Article
ISSN: 1759-6599

Keywords

Article
Publication date: 14 February 2024

James W. Douglas and Ringa Raudla

The purpose of this article is to challenge the balanced budget practices of U.S. state governments and offer alternatives that may lead to better fiscal, economic and policy…

Abstract

Purpose

The purpose of this article is to challenge the balanced budget practices of U.S. state governments and offer alternatives that may lead to better fiscal, economic and policy outcomes. We contend that the norm of balance may be leading U.S. states to make fiscal decisions that result in less-than-ideal outcomes, especially during economic downturns.

Design/methodology/approach

This is a normative article. We examine the scholarly evidence regarding balanced budget practices to assess the appropriateness of balanced budget norms. We also examine the fiscal rules followed by Eurozone countries to draw potential lessons for U.S. states.

Findings

We conclude that state governments should move away from strict norms of budget balance and seek more flexible approaches. We suggest that instead of following strict rules and norms of balance, U.S. states should consider implementing escape clauses, debt and deficit ceilings, and fiscal councils. We also suggest that the Federal Reserve be open to lending directly to states during fiscal crises to ensure that states have access to affordable credit.

Originality/value

The balanced budget norm has become ingrained in U.S. state budgeting practices, so much so that public officials and scholars alike rarely question it. The novel contribution of our article is to question this practice in a systematic way and propose alternative approaches.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

1 – 10 of 394