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Book part
Publication date: 6 July 2015

Oliver Hensengerth

The chapter attempts to evaluate the utility of applying multi-level governance outside of the EU, and also outside of the group of democratic states, to states that have…

Abstract

Purpose

The chapter attempts to evaluate the utility of applying multi-level governance outside of the EU, and also outside of the group of democratic states, to states that have defied the third wave of democratization and that are characterized by a so-called new authoritarianism. The case is the People’s Republic of China, and the focus falls on policy-making and implementation in the field of hydropower with special attention to the issue area of environmental protection.

Methodology/approach

The chapter draws on the notion of scales and indigenous Chinese governance concepts and brings these into a conversation with the concept of multi-level governance. Case studies on hydropower decision-making in China contribute empirical data in order to investigate the utility of multi-level governance in the Chinese governance context.

Findings

The chapter argues that if multi-level governance is to have utility in other cultural contexts it needs to move away from a consideration of pre-given scales as locus of authority and consider indigenous governance concepts and notions of scale, and it crucially needs to map power relationships in the making and implementation of policies in order to reach analytical depth.

Research implications

The case of China shows that authoritarian regimes can be analysed in terms of multiple levels as authoritarianism no longer automatically implies strict top-down entities. Instead, autocracies can be highly fragmented and subject to complex decision-making processes that can arise during processes of administrative reform. This can lead to vibrant and reflexive systems of governance that exhibit adaptive skills necessary to ensure regime survival amidst a continuously diversifying society and changing external circumstances. As a consequence, a research programme looking at the new authoritarianism from a multi-level governance perspective has the capacity to uncover and describe new forms of governance, by bringing the concept into a conversation with indigenous governance concepts.

Practical implications

In China, informal networks between the energy bureaucracy and hydropower developers determine the hydropower decision-making process. This is particularly detrimental at a time when the Chinese government emphasizes the importance of the rule of law and social stability. Informal networks in which key government agencies are involved actively thwart the attempt of creating reliable institutions and more transparent and accountable processes of decision-making within the authoritarian governance framework.

Social implications

The findings show the dominance of informal networks versus the formal decision-making process. This sidelines the environmental bureaucracy and fails to fully realize the importance of public input into the decision-making process as one potential element of institutionalized conflict resolution.

Originality/value

The chapter builds on existing multi-level governance approaches and fuses them with notions of scales and indigenous Chinese governance concepts in order to enable the applicability of the concept of multi-level governance outside of its area of origin. This advances the explanatory depth and theoretical reach of multi-level governance.

Details

Multi-Level Governance: The Missing Linkages
Type: Book
ISBN: 978-1-78441-874-8

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Abstract

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Fighting Corruption in the Public Sector
Type: Book
ISBN: 978-1-84950-857-5

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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

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Article
Publication date: 11 July 2016

Hongquan Chen, Xiaodong Li, Saixing Zeng, Hanyang Ma and Han Lin

The purpose of this paper is to investigate the direct effects of state capitalism on the internationalization behavior of state-owned enterprises (SOEs). Specifically…

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1171

Abstract

Purpose

The purpose of this paper is to investigate the direct effects of state capitalism on the internationalization behavior of state-owned enterprises (SOEs). Specifically, the authors focus on four distinct aspects of internationalization behavior; namely, pace of internationalization, rhythm of internationalization, location choice (developing countries vs developed countries), and diversity of product lines.

Design/methodology/approach

The authors empirically test the hypotheses using data from Chinese construction companies during the period 2009-2015. The authors build a unique dataset by combining the data from ENR Top 225 International Contractors reports and the State Administration for Industry and Commerce of China information. Moreover, concerning the panel data structure and the potential for autocorrelation and heteroskedasticity, The authors use the feasible generalized least square panel model to test the hypotheses.

Findings

The authors find that the level of state capitalism has a positive effect on SOEs’ rhythm of internationalization, while there is no significant relationship between the level of state capitalism and the pace of internationalization. Furthermore, the authors find that the SOEs affiliated with higher levels of government organizations are more likely to locate business operations in developing countries and engage in more diversity of product lines.

Research limitations/implications

The findings show that the different varieties of state capitalism are the source of the different internationalization patterns of SOEs. Instead of supposing SOEs to be uniform players in emerging economies, the authors show that the nature of SOEs varies depending on the level of government with which they are affiliated, and this fact results from the divergent manifestations of state capitalism itself.

Originality/value

This study improves the understanding of how state capitalism affects the capabilities and motivations of SOEs in regard to overseas expansion. The authors extend institutional theory by supposing that the level of state capitalism has a positive effect on the rhythm of internationalization. Moreover, the authors find that SOEs embedded with high levels of government affiliation tend to enter into developing countries and diversify their product lines.

Details

Management Decision, vol. 54 no. 6
Type: Research Article
ISSN: 0025-1747

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Book part
Publication date: 9 December 2020

Cass Hausserman, Susan Jurney and Timothy Rupert

We experimentally investigate how the level of government (either federal or state) and whether funding is being allocated to enforcement or service efforts in a revenue…

Abstract

We experimentally investigate how the level of government (either federal or state) and whether funding is being allocated to enforcement or service efforts in a revenue agency affects trust in the agency, as well as support for the funding initiative. We find that the two independent variables interact, such that trust in the state agency is not affected by whether the proposed funding would be allocated to service or enforcement efforts. But, at the federal level (the Internal Revenue Service), trust in the agency is significantly higher when the proposed funding is to hire additional service employees as opposed to hiring additional enforcement employees. We also find that the level of government moderates the mediating effect of trust in the agency on the relation between the use of funds and support for the funding.

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Book part
Publication date: 28 September 2015

Arief Rahman

Citizens are substantial stakeholders in every e-government system, thus their willingness to use and ability to access the system are critical. Unequal access and…

Abstract

Citizens are substantial stakeholders in every e-government system, thus their willingness to use and ability to access the system are critical. Unequal access and information and communication technology usage, which is known as digital divide, however has been identified as one of the major obstacles to the implementation of e-government system. As digital divide inhibits citizen’s acceptance to e-government, it should be overcome despite the lack of deep theoretical understanding on this issue. This research aimed to investigate the digital divide and its direct impact on e-government system success of local governments in Indonesia as well as indirect impact through the mediation role of trust. In order to get a comprehensive understanding of digital divide, this study introduced a new type of digital divide, the innovativeness divide.

The research problems were approached by applying two-stage sequential mixed method research approach comprising of both qualitative and quantitative studies. In the first phase, an initial research model was proposed based on a literature review. Semi-structured interview with 12 users of e-government systems was then conducted to explore and enhance this initial research model. Data collected in this phase were analyzed with a two-stage content analysis approach and the initial model was then amended based on the findings. As a result, a comprehensive research model with 16 hypotheses was proposed for examination in the second phase.

In the second phase, quantitative method was applied. A questionnaire was developed based on findings in the first phase. A pilot study was conducted to refine the questionnaire, which was then distributed in a national survey resulting in 237 useable responses. Data collected in this phase were analyzed using Partial Least Square based Structural Equation Modeling.

The results of quantitative analysis confirmed 13 hypotheses. All direct influences of the variables of digital divide on e-government system success were supported. The mediating effects of trust in e-government in the relationship between capability divide and e-government system success as well as in the relationship between innovativeness divide and e-government system success were supported, but was rejected in the relationship between access divide and e-government system success. Furthermore, the results supported the moderating effects of demographic variables of age, residential place, and education.

This research has both theoretical and practical contributions. The study contributes to the developments of literature on digital divide and e-government by providing a more comprehensive framework, and also to the implementation of e-government by local governments and the improvement of e-government Readiness Index of Indonesia.

Details

E-Services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-325-9

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Book part
Publication date: 25 July 2008

Rhonda L.P. Koster

Towns and cities across Canada face rapidly changing economic circumstances and many are turning to a variety of strategies, including tourism, to provide stability in…

Abstract

Towns and cities across Canada face rapidly changing economic circumstances and many are turning to a variety of strategies, including tourism, to provide stability in their communities. Community Economic Development (CED) has become an accepted form of economic development, with recognition that such planning benefits from a more holistic approach and community participation. However, much of why particular strategies are chosen, what process the community undertakes to implement those choices and how success is measured is not fully understood. Furthermore, CED lacks a developed theoretical basis from which to examine these questions. By investigating communities that have chosen to develop their tourism potential through the use of murals, these various themes can be explored. There are three purposes to this research: (1) to acquire an understanding of the “how” and the “why” behind the adoption and diffusion of mural-based tourism as a CED strategy in rural communities; (2) to contribute to the emerging theory of CED by linking together theories of rural geography, rural change and sustainability, and rural tourism; and (3) to contribute to the development of a framework for evaluating the potential and success of tourism development within a CED process.

Two levels of data collection and analysis were employed in this research. Initially, a survey of Canadian provincial tourism guides was conducted to determine the number of communities in Canada that market themselves as having a mural-based tourism attraction (N=32). A survey was sent to these communities, resulting in 31 responses suitable for descriptive statistical analysis, using Statistical Package for the Social Sciences (SPSS). A case study analysis of the 6 Saskatchewan communities was conducted through in-depth, in person interviews with 40 participants. These interviews were subsequently analyzed utilizing a combined Grounded Theory (GT) and Content Analysis approach.

The surveys indicated that mural development spread within a relatively short time period across Canada from Chemainus, British Columbia. Although tourism is often the reason behind mural development, increasing community spirit and beautification were also cited. This research demonstrates that the reasons this choice is made and the successful outcome of that choice is often dependent upon factors related to community size, proximity to larger populations and the economic (re)stability of existing industry. Analysis also determined that theories of institutional thickness, governance, embeddedness and conceptualizations of leadership provide a body of literature that offers an opportunity to theorize the process and outcomes of CED in rural places while at the same time aiding our understanding of the relationship between tourism and its possible contribution to rural sustainability within a Canadian context. Finally, this research revealed that both the CED process undertaken and the measurement of success are dependent upon the desired outcomes of mural development. Furthermore, particular attributes of rural places play a critical role in how CED is understood, defined and carried out, and how successes, both tangible and intangible, are measured.

Details

Advances in Culture, Tourism and Hospitality Research
Type: Book
ISBN: 978-1-84950-522-2

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Article
Publication date: 24 December 2020

Harun Harun, Ian R.C. Eggleton and Stuart Locke

The aim of this study is to critically evaluate the institutionalisation of International Public Sector Accounting Standards in Indonesia.

Abstract

Purpose

The aim of this study is to critically evaluate the institutionalisation of International Public Sector Accounting Standards in Indonesia.

Design/methodology/approach

This case study approach relies on obtaining its data from document sources and interviews with relevant people and/or organisations involved in policy-making and implementation of IPSAS in Indonesia. To inform the study, we developed and used an integrated model of institutionalisation based on the work done by Dillard et al. (2004) and Dambrin et al. (2007).

Findings

Our model shows that dissemination of new ideals and the transformation of these new ideals into new discourses were institutionalised at the economic and political level. However, the creation of a new [accounting]technique took place in the organisational field, instead of organisational level. The internalisation of IPSAS in the organisational field is characterised by limited use of IPSAS-based reports for making decisions. Overall the institionalisation of IPSAS in Indonesia is dominated by actors external to local governments.

Research limitations/implications

The study’s results reflect the specific socio-economic and political contexts for a specific point in time.

Practical implications

Policy-makers in developing nations should consider the applicability of IPSAS in accordance with the actual needs and capacities of their local governments.

Social implications

The findings show that developing nations and international organisations have underestimated the technical and institutional issues of developing nations in the globalisation of IPSAS.

Originality/value

The study extends institutional theory by developing a new model to conceptualise the dynamic processes, the role of actors and outcomes of public sector accounting reforms in an emerging economy.

Details

International Journal of Public Sector Management, vol. 34 no. 2
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 18 May 2020

Yu Shi and Rebecca Hendrick

The objective of the study is to determine if an over-borrowing bias emerges when the state fiscal base is shared by multiple general-purpose and special-purpose…

Abstract

Purpose

The objective of the study is to determine if an over-borrowing bias emerges when the state fiscal base is shared by multiple general-purpose and special-purpose jurisdictions serving different groups of citizens.

Design/methodology/approach

This study uses panel data from all 50 states in the US from 1997 to 2007 to estimate models of total debt levels of state governments and total debt levels of all local governments aggregated at the state level. For comparison, it also estimates total debt levels of state and local governments taken together for the same years.

Findings

This study finds that jurisdictional overlap will increase state government debt, local government debt, as well as combined state and local government debt.

Originality/value

The finding from the study suggests that the fiscal common-pool model provides a more accurate analysis and more appropriate understanding of the institutional composition at the state and local public sector, especially for the vertical dimension of the local public sector where there are more specialized and overlapping jurisdictions.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 14 May 2020

Yosra Mnif and Yosra Gafsi

The purpose of this paper is to assess the extent of central government financial information disclosed in accordance with accrual-based International Public Sector…

Abstract

Purpose

The purpose of this paper is to assess the extent of central government financial information disclosed in accordance with accrual-based International Public Sector Accounting Standards (IPSAS) and to investigate the environmental factors affecting this level, drawing on the contingency theory framework.

Design/methodology/approach

This study uses a self-constructed checklist of 116 items to measure the IPSAS disclosure level by 100 public sector entities from different countries across the globe during the period 2015–2017. Panel regressions have been used.

Findings

The results show significant differences in compliance levels with IPSAS disclosures across nations. They reveal a positive influence of the degree of government openness (political culture), quality of public administration and management and prior experience with International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) in the public sector on this level, whereas government financial condition is a nonsignificant factor.

Practical implications

The research findings are potentially relevant to academics, researchers, practitioners, standard-setters and government policymakers. By examining the influencing factors of IPSAS disclosure level, this paper paves the way for further investigation of this topic with a more extensive set of micro and macroeconomic variables whether at the central or local government level in other jurisdictions

Originality/value

This study provides new insights into the assessment of the transparency and completeness of government accrual-based financial statements. Based on the contingency theory, this paper is the first to empirically investigate the factors affecting the level of disclosure under accrual-based IPSAS by central government entities in a cross-country analysis.

Details

Meditari Accountancy Research, vol. 28 no. 6
Type: Research Article
ISSN: 2049-372X

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