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The purpose of this paper is to establish the mediating role of local government delivery system (here after delivery system) in the relationship between local governance (hereafter, governance) and financial distress of local governments in Uganda.

This study is correlational and cross-sectional. It uses a questionnaire survey on a sample of 109 local governments (districts) of Uganda. The data are analysed using SPSS, partial least squares structural equation modelling and Jose’s MedGraph.

Results indicate that government delivery system mediates the relationship between governance and financial distress. Delivery system in terms of capacity development and community participation causes positive variances in local government’s financial distress. Also, governance in terms of political clientelism significantly contributes to financial distress more than oversight mechanisms and audit quality. The study finds that delivery system causes more variance in financial distress than governance.

This study applies the new public management and network governance theory and tests the efficacy of delivery system and governance on financial distress in one-go and succeeded in explaining financial distress of local government using Uganda as the setting; the authors join previous scholars that root for multi-theoretical approaches. Also, this study’s design has allowed for the consideration of more than simply the main effects of governance and delivery systems by exploring the mediating role of delivery systems in the link between governance and financial distress. As such, the authors may now have a more accurate and detailed description of the relationships between governance, delivery system and local government financial distress.

Most studies in electronic government (e-government) sustainability focus on the role of specific actors (stakeholders such as government employees or citizens) in sustaining an e-government project. However, such actors may not have sufficient resources to support e-government sustainability by themselves and must collaborate across different departments and stakeholders to sustain e-government projects. This paper aims to take a social systems theory perspective on sustainable local e-government, where actors cooperate and coordinate in a social system to leverage resources for e-government sustainability in local government contexts in developing countries.

This paper is an interpretive study of two local e-government case studies based on in-depth interviews with local government information technology (IT) managers, local leaders and staff. Data analysis based on constructivist grounded theory is used to understand the role of a social system in sustaining e-government systems in local governments in developing countries.

The original social system theory was developed for industry initiatives and adapted for public organisations in this paper. The unique characteristics of the public sector and e-government innovation are used to identify new components of the social system related to local e-government. Local e-government is sustained through a collaboration between actors in a social system to leverage resources and reduce challenges.

While this is an exploratory study, the cases show that the use of a social system theory consisting of institutional, management, social and economic components requires multiple lenses for investigation. This is a challenging process because it requires different areas of knowledge to carry out the research. The challenges may influence the overall outcome of this study. In addition, the two cases may generate limited insight and experiences as this study was carried out within two local governments in Indonesia. The findings may not provide a strong basis for generalization to other contexts.

This study offers guidance to local government IT departments to improve collaboration in a social system between local actors (such as political, managers and staff) while implementing and using e-government systems.

Sustainable local e-government requires all actors to coordinate and cooperate in a social system to reduce financial, political and technical challenges.

This paper offers new insight into how a local government collaborates in a social system to realize sustainable e-government systems. Collaborating in a social system reduces common challenges and leverages resources to support e-government sustainability.

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.

The contribution of planning in facilitating an efficient and effective performance of public sector organizations is generally undisputed in both developed and developing countries. Its contribution can be at both central and local government levels of public sector management. This article examines the relationship between procurement planning and accountability of local government procurement systems in Uganda. The findings arose from a study that was conducted among 99 local government stakeholders selected from 11 Districts of Uganda, using a correlation research design. The data was analyzed using principal component factor analysis that aimed at identifying the critical components of procurement planning and accountable local governments systems in Uganda. Consequently, correlation analysis to establish the direction and magnitude to which the two variables were related was conducted and results are presented. The findings revealed a significant positive relationship between procurement planning and accountable local government procurement systems in Uganda. These results are compared to international research findings, and suggestions are offered for management, policy making, future research and efficient accountable local government operations.

The purpose of this paper is to understand the process of accounting change in Indonesian local government. It sets to explore how various reform drivers with different interests and preferences compete and cooperate in the process of governmental accounting reform policy formulation in a developing country context.

The paper adopts a qualitative case study research involving semi‐structured interviews with the key informants within the institutional environment under which the local government organizations operate. This paper looks at the introduction of new accounting systems as a result of public sector reform in Indonesia local government by focusing on how the policy of reform was formulated. A review of related documents and regulations, as well as interviews with key informants, was conducted to gather information on accounting change.

The process of governmental accounting reform is characterized by rivalries and alliances amongst reform drivers. This confirms the political nature of the process of accounting policy formulation found in the extant literature of accounting policy setting.

This is a case study research within the institutional settings of Indonesian government bureaucracy. Any generalization of the conclusions from this study should undertaken with care even though there are similarities between Indonesian and other developing countries as institutions operate differently in different countries.

As the vast majority of studies in the extant literature have focused, mainly, on accounting reform in the context of developed countries, this paper makes important contribution by highlighting accounting changes in Indonesian local government.

This article analysed how data collection systems (DCS) developed by governmental audit organizations (Court of Accounts) affect budgetary planning within local governments.

Eighteen semi-structured interviews complemented by six time-lagged interviews via WhatsApp were carried out with the actors involved in the preparation and auditing of the Medium-Term Expenditure Framework (MTEF) in Brazilian local governments. Documents such as the structured layouts of Courts' DCS and the publicised MTEF prepared by local governments were also analysed.

The findings indicate that Courts' DCS structured layouts reduce local governments' budgetary planning autonomy in elaborating their MTEF. It happens as the Courts' main driver is to make MTEF information auditable and not to improve the usefulness of information by governments. As a result, the planning choices of the local governments end up limited, not by the general legislation but by the rules established by the computerized systems of the Courts.

The paper's originality relies on demonstrating that the digitalisation of audit processes ultimately affects local governments' practices through structured layouts for the data collection on MTEF information - that impose rigidity on the budget planning process of local governments. The authors highlight the role of public sector auditing organisations as potential catalysts of reforms; however, this should be considered cautiously since the drivers and motivations of the organisation that sponsors public financial management reforms matter for overall reform effectiveness.

Although, a number of initiatives have been taken after the devastating Indian Ocean tsunami to institutionalise disaster risk reduction (DRR), gaps still exist in the Sri Lankan local government sector. Even after ten years, local governments are still struggling to overcome a number of challenges in relation to making resilience in the built environment. DRR has not yet been properly integrated into the local government system and, as a result, poses a significant challenge. Accordingly, the purpose of this paper is to discover the hindrances for local governments in creating disaster resilient built environment within cities and to propose ways of overcoming the identified limitations.

In total, 15 semi-structured interviews were conducted among experts from Sri Lanka who are involved in disaster management, local governments and built environment fields of study. The interviews were conducted with the intention of gaining expert knowledge pertaining to this field of study. The interviews were mainly designed to capture the current practices for instigating DRR initiatives within Sri Lanka, the role of local governments in creating a disaster resilient built environment and the associated challenges, and ways of overcoming such challenges to ensure an effective contribution to city resilience.

Primary data discovered 36 challenges along with some associated sub-challenges. The challenges were categorised under eight main themes: legal framework; lack of adequate tools, techniques and guidelines; human resource constraints; funding constraints; weaknesses in the internal systems and processes; weaknesses in the external systems; community engagement; and other challenges. The paper analyses these challenges in detail and proposes a set of recommendations to overcome the challenges in order to create disaster resilient built environments within cities.

The paper provides a descriptive analysis of how the Sri Lankan local government sector could overcome the underpinning challenges of contributing to disaster resilience in the built environment and no comparative studies were conducted with in other tsunami affected regions. Furthermore, the paper analyses partial findings of a broader research, which was aimed at developing a framework to empower local governments in creating a disaster resilient built environment.

The paper provides an extensive analysis of the challenges faced by local governments in contributing to the resilience of their built environment and proposes how these challenges could be overcome while making a worthwhile contribution to both theory and practice. Accordingly, the paper recommends major changes in policy and practice with respect to bringing local governments into DRR.

This paper illustrates the aims and the contents of the 1995 Local Government Accounting Act, which introduced an accrual-based financial reporting for Italian municipalities and provinces. To this end, this paper focuses on a sample of 23 local governments that produced these reports for the first time in 1998, and highlights a series of problems that emerged with regard to both communicational efficacy and fair presentation. The conclusions summarize the major gaps between the reform’s objectives and actual effects, and explain the reasons for these gaps and formulate some suggestions in order to re-design the system.

Administrative Decentralization seeks to redistribute authority, responsibility and financial resources for providing public services among different levels of government. Administrative Decentralization is the transfer of responsibility for the planning, financing and managing of certain public functions from the central government and its agencies to field units of government agencies. This paper will search for a common theoretical framework of decentralization, then analyzes and assesses the initiatives for decentralization of administration that have been constructed after the emergence of Bangladesh. The major issues and problems of implementation of the decentralization policies in Bangladesh are also discussed suggesting policy measures. This paper is analytical in nature.

There is a a great deal of literature on performance measurement and accountability in government. Governments around the world have invested large amounts to develop performance measurement systems, the results of which are mediocre at best. There is also a growing recognition that financial performance measures alone measure only limited aspects of an organisation’s performance. To improve performance measurement systems and accountability to different stakeholders, non‐financial indicators have been developed for the for‐profit sector. Prior research in the local government sector in the state of Victoria, Australia, showed low levels of accountability and very little performance measurement taking place. However, significant changes have been imposed on the sector, enhancing local and central accountability, making it more business‐like, and focussing on the need to measure performance. This research studied the extent to which performance measurement systems are currently being used in practice in Victorian local government, the factors which lead to the use of performance measurement and the extent of non‐financial indicators. The results revealed a substantial increase in the level of use of performance measurement in the sector, related to increased emphasis on accountability and organisational changes imposed on the sector by the state government. The performance of both people and programs is now being measured. Although there is an emphasis on financial and budgetary measures for financial accountability, the use of non‐financial measures in determining outcome accountability is increasing. Customer service and quality are two of the areas in which non‐financial performance measures are being developed.