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The purpose of this paper is to explore inter-organizational interactions that might result in prolonged decoupling between central governments' ideas and local governments' practices during the reform of an institutional field (i.e. healthcare).

The paper is based on a qualitative study of the centrally directed reform of the healthcare financing system in Ukraine and focusses on practices and reform ideas from 1991 to 2016.

The findings show that, for more than 25 years, local governments, as providers of healthcare services, faced two major problems associated with drawbacks of the healthcare financial system: line-item budgeting and fragmentation of healthcare funds. Over 25 years, central government's attempts to reform the healthcare financing system did not comprehensively or systematically address the stated problems. The reformers' ideas seemed to focus on creating reform agendas and issuing new laws, instead of paying attention to challenges in local practices.

This article has two main points that are relevant for practitioners. First, it calls for greater involvement from local actors during all stages of public sector reforms, in order to ensure the relevance of developed reform strategies. Second, it points to potential challenges that central governments may face when conducting healthcare financing system reforms in transitional economies.

The paper's contribution is twofold: it outlines reasons for problematic implementation of healthcare financing system reform in Ukraine and explains them through a “reverse decoupling” concept.

The purpose of this paper is to investigate whether Brazilian municipalities are losing efficiency when collecting local taxes in response to oil windfalls. In particular, the paper aims to analyze the hypothesis that these grants encourage the benefiting municipalities to collect taxes with excessive administrative costs.

The author estimate a stochastic cost frontier with fixed effects and investigate whether oil revenues impact on the efficiency scores.

The results reveal that the municipalities benefitting from oil revenues (royalties) reduce their efficiency in collecting taxes in response to such grants, which signals that they generate some type of X-inefficiency in municipal public management.

The stochastic cost frontier requires the calculation of input prices for public sector.

Using a cost frontier, it is possible to avoid the problem of mixing technical efficiency with unobservable preferences on public goods, as well as to focus on economic efficiency instead of technical one.

Building on perspectives from the study of multilevel governance, migrants' inclusion and emergency management, this article asks how differences across national regulations for foreign residents, work eligibility and access to national emergency supports intersected with local approaches in responding to migrants.

This article examines national policy adjustments and parallel subnational governance early in the pandemic for three groups of foreign residents: international students, technical interns and co-ethnics with long-term visas, primarily Brazilians and Peruvians. It uses Japanese-language documents to trace national policy responses. To grasp subnational governance, the article analyzes coverage in six Japanese regional newspapers from northern, central and western Japan, for the period of April 1 to October 1, 2020.

National policies obstructed or enabled migrants' treatment as members of the local community but did not dictate this membership, which varied according to migrant group. Migrants' relationship to the community affected available supports.

The article brings together perspectives on multilevel governance, emergency management and migrants' inclusion. It exposes how different migrant groups' ties to the local community affected access to supports.

The purpose of this study is to examine the implications of inter-governmental relations on procurement compliance in local government.

A total of 68 in-depth interviews with local government officials and councillors in four different local government authorities, members of parliament in the local authorities accounts committee and a committee clerk were carried out in addition to documentary review.

Evidences from in-depth interviews and documentary analysis point to central government as one of key reasons for procurement non-compliance. The nature of inter-governmental relations enables the central government to issue encroaching directives on local government procurement plans or take handicapping actions on the financial ability of the local governments to execute procurement plans.

The study adds inter-governmental relations on strategies for improving procurement compliance in African local government systems.

Despite increasing research on procurement compliance, the complexity of regulatory non-compliance in local government procurement has not been adequately analysed. The current study uses an inter-governmental relations perspective to contribute knowledge on procurement compliance in local government systems of the Third World, sub-Saharan Africa in particular.

Drawing on network and fiscal federalism theories, we investigated central government patronage and donor aid as antecedents of budget performance in local government (LG). A mixed methods design with data collected from 18 LGs, two ministries, and four donor agencies in Uganda was employed. Results revealed that both central government patronage and donor aid predict budget performance. Moreover, autonomy does not mediate the interactions as initially hypothesized. Implications for theory and practice are discussed and future research direction is provided.

Co‐operation between governments on scientific and technical information is normally at three levels: the development of national policies, the creation or improvement of systems and services, and the establishment and acceptance of standards for systems and services. Regional organizations such as the European Economic Community and the Council for Mutual Economic Assistance can be interested in all three; the Organization for Economic Co‐operation and Development is primarily interested in the first; specialist organizations such as the European Space Agency, the International Atomic Energy Agency and the Food and Agricultural Organization are mainly interested in the second, though they can contribute to the third; Unesco is primarily concerned with the first and third and in technical assistance. In promoting co‐operation each organization seeks to benefit its members, who are of limited number in the regional organizations and in OECD but are world wide in the UN agencies and therefore composed mainly of developing countries.

The purpose of this paper is to adopt “whole network” perspective and analyzes the governance and control mechanisms in the Universal Postal Union (UPU), one of the oldest and largest inter-governmental networks, through the lens of institutional entrepreneurship theory. The purpose is to introduce a typology of network governance forms to the accounting literature and to analyze the governance and management control mechanisms within the UPU, a “participatory federation” (Provan, 1983) type of network that has managed the challenges of collective collaboration since 1875.

The study benefits from unlimited access to all archival materials of the UPU such as minutes of Congress and committee meetings since 1875 as well as secondary documents and market studies related to the postal sector. The data reported in this study are derived from the archives of the UPU in Berne, Switzerland and interviews conducted with senior officials.

Drawing on the work of Provan (1983) and Provan and Kenis (2008) the authors identify five “ideal type” network governance forms based on such variables as differences in the relative power of network participants and whether these networks have arisen spontaneously or due to external coercion, the authors classify the UPU as a “participatory federation.” Within the theoretical boundaries of this typology the authors identify the multi level governance structures and the use of management control mechanisms by each level of governance. The authors introduce a distinction between the “network constitutional organization” that focusses on the socialization of network members and strategy-level orchestration of the overall network and the “network administrative organization” (NAO) that mobilizes management accounting and control mechanisms to monitor, encourage and facilitate member collaboration. The authors propose that control within a participatory federation is enacted through collective entrepreneurship by governance bodies using management accounting and control mechanisms as institutional carriers.

The paper is focussed on the current state of the UPU’s network structure and processes and did not explore the dynamics around the emergence of the different network governance and control mechanisms. An exploration of the collective construction by network participants of the need for these mechanisms would provide insights into how they emerge and might lead to a better understanding of the role of NAOs in networks.

The paper highlights the challenges faced by collaborative networks and identifies enabling characteristics of a participatory federation’s governance bodies. The empirical observations within the context of the UPU contribute to the theoretical understanding of the desirable characteristics of participatory federations that might be applicable to similar public and private collaborative networks

This study expands the knowledge of management accounting and control systems in networks. It bridges a gap in the accounting literature by adopting a “whole network” perspective and by differentiating types of network governance structures that use management accounting and control systems. This contributes to the understanding of accounting and control across the full range of organizational forms.

The purpose of this study is to compare the production efficiencies and frontiers differences of oil-producing countries (OPCs) in four inter-governmental organizations (IGOs) in the international petroleum industry with the aim of providing such countries understanding of group characteristics that help maximize their supply interests.

The empirical analysis is based on 14 years of panel data covering the period from 2000 to 2013. In all 46 unique countries who are members of four IGOs relevant to the international petroleum industry are examined on individual and group bases. The authors use both metafrontier analysis and global frontier difference in examining the group average and group frontiers, respectively.

Groups with high inter and intra-group collaborations which ensure exchange of information, organizational learning and innovation tend to do better than groups with even higher hydro-carbon endowment. Additionally, hydro-carbon resource endowment may not be the solution to group inefficiency without higher endowment in human capital, economic stability, technology and infrastructure.

Choice of inter-governmental organizational membership should be based on the level of inter- and intra-group collaborations, human capital endowment among others and not mere historic links or even resource endowment.

This is among the few studies to compare and rank IGOs. Specifically, it is among the first studies to analyze the petroleum production efficiencies of IGOs involved in the international petroleum industry. This study assesses the performance differences among OPCs with the aim of identifying for OPCs the characteristics of inter-governmental groups that are beneficial to efficiency in upstream petroleum activities.

Inter‐governmental organisations (IGOs) are established and governed, directly or indirectly, by sovereign states. As the number and significance of these organisations has grown, so too has interest in their governance. This article examines two factors that make the governance of IGOs unique: the dual purpose of IGO governance and the dual purpose of IGO representation. The tensions between these two purposes are analysed, and the consequences for three key aspects of governance are discussed: relations between delegates (representatives of sovereign states accredited to an IGO) and secretariats (the managers and staff of an IGO); responsibility for overseeing management; and decision making in meetings. It is clearly demonstrated in this paper that strengthening the governance of IGOs is essential to increasing both their effectiveness and the unique role they play in the global field. This can be done only by understanding the unique nature of governance in IGOs, by clarifying governance and management roles in these organisations, and by putting in place mechanisms to fully support both roles.

Over the 30 years, public management and administration scholars have crossed disciplinary boundaries to build a body of scholarship on collaboration for public good, services, and values. The paper aims to discuss these issues.

Public management and administration researchers need to integrate the scholarship on collaboration through systems thinking. How do we define collaboration? How do we distinguish among the categories of collaborative public management (CPM), collaborative governance (CG), and networks? How do systems and institutional context shape collaboration in these categories? Within these categories, what are our units of analysis: individual leadership, organizations, or groups in collaboration processes? How do we apply what we know to practice and design?

The work requires that the authors examine CPM, CG, and networks in their larger and nested institutional contexts to determine how they are related to and shape each other. The Institutional Analysis and Development framework may inform this work. CPM or networks may be nested in CG processes and structures in inter-governmental contexts.

Researchers need more clarity as to the context within which CPM, CG, and networks occur, and in units of analysis and the roles of individual people as managers and as agents of organizations, as distinguished from organizations as constructs.

Scholars need to apply research to practice related to designing systems and structures in which collaboration occurs.

As humankind faces increasingly complex and multifaceted policy problems that cross inter-governmental and international boundaries and require inter-sectoral work, managers and organizations must improve both the design of collaboration in governance and management and mastery of essential skills to participate in collaboration.

CPM, CG, and network research does not sufficiently incorporate or control for institutional context into research design.