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Article
Publication date: 1 March 2008

Benon C. Basheka

The contribution of planning in facilitating an efficient and effective performance of public sector organizations is generally undisputed in both developed and developing…

Abstract

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.

Details

Journal of Public Procurement, vol. 8 no. 3
Type: Research Article
ISSN: 1535-0118

Article
Publication date: 1 March 2003

Johan R. Christiaens

This paper presents an overview of the current accounting reforms of two types of Belgian local governments from cameralistic accounting to business-like accrual accounting…

Abstract

This paper presents an overview of the current accounting reforms of two types of Belgian local governments from cameralistic accounting to business-like accrual accounting. Similarities and differences between important kinds of local government accounting are explored by focusing on important conceptual issues. The examination reveals that governmental accounting is relatively new and that a number of basic accounting problems remain even after some years of experience. Apparently, there is the need for a user oriented accounting framework applicable for different kinds of governments instead of transferring business accounting principles in practice without any further study.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 15 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 26 January 2022

Nurdin Nurdin, Helana Scheepers and Rosemary Stockdale

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Social implications

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

Originality/value

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.

Details

Journal of Systems and Information Technology, vol. 24 no. 1
Type: Research Article
ISSN: 1328-7265

Keywords

Article
Publication date: 3 October 2008

Chun‐Yi Lee

This paper focuses on the relationship between spontaneous business groups, such as the Taiwanese Businessmen Association (TBA), and the Chinese government.

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Abstract

Purpose

This paper focuses on the relationship between spontaneous business groups, such as the Taiwanese Businessmen Association (TBA), and the Chinese government.

Design/methodology/approach

In analysing the relationship between the TBAs and the Chinese government, this paper focuses on three cities, Tianjin, Kunshan and Dongguan. Furthermore it observes Taiwanese investment in mainland China from 1987 to 2004, in three sub‐periods: 1987‐1993, 1994‐1999, 2000‐2004. Statism (e.g. rational choice) appears to be a valid theoretical framework.

Findings

It was found that the Chinese government's changing interaction with Taiwanese businesses always suited their best interests at the time, which proves that the Chinese government applied rational module in interacting with Taiwanese businesses.

Research limitations/implications

Rational choice is not a comprehensive approach in political science, but it is the most suitable approach to analyse the interaction between the Chinese government and Taiwanese businesses.

Practical implications

The first TBA was established in Beijing in 1990; nowadays there are over 100 TBAs in mainland China. It has been argued that TBAs can be seen as the emergence of a sort of civil society in mainland China; to others, they merely reflect the strong will of the Chinese government to attract foreign investment.

Originality/value

This paper demonstrates that Taiwanese businesses is a security asset for the Chinese government in the cross‐Strait relationship.

Details

Journal of Chinese Economic and Foreign Trade Studies, vol. 1 no. 3
Type: Research Article
ISSN: 1754-4408

Keywords

Article
Publication date: 1 March 2009

John M. Trussel and Patricia A. Patrick

This paper investigates the financial risk factors associated with fiscal distress in local governments. We hypothesize that fiscal distress is positively correlated with revenue…

Abstract

This paper investigates the financial risk factors associated with fiscal distress in local governments. We hypothesize that fiscal distress is positively correlated with revenue concentration and debt usage, while negatively correlated with administrative costs and entity resources. The regression model results in a prediction of the likelihood of fiscal distress, which correctly classifies up to 91% of the sample as fiscally distressed or not. The model also allows for an analysis of the impact of a change in a risk factor on the likelihood of fiscal distress. A decrease in intergovernmental revenues as a percent of total revenues and an increase in administrative expenditures as a percent of total expenditures have the biggest influences on reducing the likelihood of fiscal distress.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 21 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 21 August 2017

Asle A. Gauteplass and Arnt O. Hopland

The purpose of this paper is to study how the central government can use well-known game-theoretical concepts in order to stimulate provision of local public facilities.

Abstract

Purpose

The purpose of this paper is to study how the central government can use well-known game-theoretical concepts in order to stimulate provision of local public facilities.

Design/methodology/approach

The authors use the classical adverse selection framework to discuss how the central government can use investment transfers as efficiently as possible to stimulate increased provision of local public facilities.

Findings

The benefits of local public facilities, such as kindergartens, schools, and primary healthcare institutions are greater than what each local government takes into account. Consequently, the central government, which maximizes social welfare in total, wants more local public facilities than the individual local government find optimal to supply. The central government thus would want to stimulate additional provision of local public facilities using contracts where local governments receive a transfer as compensation for increasing their supply. Since local governments differ regarding their efficiency in supplying facilities, the required amount of facilities and the corresponding transfer size should be allowed to vary across local governments.

Originality/value

Almost all countries are organized with multiple tiers of government, and local governments are important providers of many important welfare services. After labor, facilities are probably the second most important input in production of local public services. This paper offers insights into how the central government can efficiently stimulate the production of local public facilities.

Details

Property Management, vol. 35 no. 4
Type: Research Article
ISSN: 0263-7472

Keywords

Open Access
Article
Publication date: 18 February 2022

Tasnim Murad Mamun and Sajib Chowdhury

Status of fiscal health of local governments helps in determining planned budget and realistic action plan for citizens’ wellbeing. This paper aims to assess the fiscal health of…

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Abstract

Purpose

Status of fiscal health of local governments helps in determining planned budget and realistic action plan for citizens’ wellbeing. This paper aims to assess the fiscal health of local governments in Bangladesh.

Design/methodology

Using data from 18 south-western municipalities of Bangladesh during the fiscal year 2018–19, this research measures fiscal health by applying Wang, Dennis and Tu’s solvency test and Brown’s Ten-Point Test.

Findings

The result shows that one-tenth of the entire municipalities are endowed with better position, whereas almost 39 percent of municipalities are in the worst situation and nearly 50 percent of municipalities are in the average category. Because of having limited liabilities, the municipalities are endowed with more than enough cash solvency and reasonable level of long-run solvency. The key problems are that budgetary solvency of all municipalities is not satisfactory, and service expenses are more than their revenue generation. This study suggests improving the financial capabilities of the municipalities through properly using their resources, generating loans, and claiming a need-based budget from the central government.

Originality

The paper investigates the status of fiscal solvency of local governments in Bangladesh in a new dimension. The findings might be helpful to policymakers in budgeting for development initiatives of local governments in Bangladesh so that citizens’ better wellbeing is ensured.

Details

Public Administration and Policy, vol. 25 no. 1
Type: Research Article
ISSN: 1727-2645

Keywords

Article
Publication date: 1 December 1997

P.S. Reddy and T. Sabelo

Local government is the second or third tier of government deliberately created to bring government to the grassroots population, as well as give its members a sense of…

2479

Abstract

Local government is the second or third tier of government deliberately created to bring government to the grassroots population, as well as give its members a sense of involvement in the political process that controls their daily lives. Decentralization is a natural indispensable counterpart to pluralistic democracy, i.e. it extends the work of democracy and fulfils democratic aspirations. Consequently, any political reform aimed at democratizing institutions, will only be effective if it is accompanied by far‐reaching administrative reforms which effectively redistribute power. In South Africa’s political circumstances as a country of almost 40 million, constituted of heterogeneous cultural and political groups, the need for effective decentralized democratic local government as a vehicle for development and national integration is imperative. The current interim constitution reflects a certain degree of decentralization. It exhibits a highly visible effort and a bold move towards full autonomy. The country currently has nine provinces and approximately 700 transitional non‐racial local authorities. The November 1995 and May/June 1996 local government elections was a watershed in political history and was the last chapter in the democratization of the South African State. The relationship between central, provisional and local authorities has been debated and the view is that elected officials must wield real power and the State wishes to protect local government. Details powers, functions and structures of local government will be defined in terms of provincial legislation. However, although local governments are creatures of provincial legislation and provisional government will exercise control over them, they will still have a reasonable amount of autonomy. The process has therefore been underway to determine the constitutional and legal position of local government in relation to central and provincial government. An important issue was the possible devolution of powers and functions to local government. The State is nurturing a co‐operative system where measures to harmonize relations between central, provincial and local governments are encouraged and promoted. The new South African State as defined by the new Constitution will be highly centralized as provincial power over local government is limited. Central government’s legislative competence over local government is strengthened as the former must determine the appropriate fiscal powers and functions of each category of local government. However, the final analysis, the purpose of the Constitution should not be forgotten. It is intended to define the basic rules in terms of which the country should be governed. The Constitution proposes the idea of recognizing distinct “spheres” of government as opposed to “levels” of government. The implication of this is that one tier of government is not inferior to the other. Each sphere of government is given definite responsibilities on which the other spheres are not allowed to encroach.

Details

International Journal of Public Sector Management, vol. 10 no. 7
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 13 December 2019

Shiyi Chen and Wang Li

With China’s economic growth slowing down and the growth rate of fiscal revenue decreasing, the pressure on local government debts is further increasing. Under this background, it…

3844

Abstract

Purpose

With China’s economic growth slowing down and the growth rate of fiscal revenue decreasing, the pressure on local government debts is further increasing. Under this background, it is of great significance to clarify the relation between local government debts and China’s economic growth in order to give full play to the positive role of local debts in stabling growth. The paper aims to discuss this issue.

Design/methodology/approach

Therefore, this paper explores the impact of Chinese local government debt on economic growth from theoretical and empirical aspects, respectively, and compares the regional differences between different debts and economic growth dynamics.

Findings

In the theoretical model part, this paper constructs a three-sector dynamic game model, under the two circumstances of whether local government is subject to debt constraints, and examines the relation between local government debt and economic growth and other variables through numerical simulation. Research shows that when the government is not constrained by debt, there is an inverted “U” relation between government debt and economic growth. When the government is constrained by debt, the economic growth rate gradually decreases as the government debt increases.

Originality/value

In the theoretical analysis part, this paper tries to estimate the amount of local debts under different calibers and examines the impact of different types of local government debts on China’s economic growth and their regional differences. The results show that excessive accumulation of government hidden debts in the eastern region is not conducive to economic growth, while explicit debts in the central and western regions significantly contribute to local economic growth. The results of empirical analysis are basically consistent with the predictions of the theoretical model.

Details

China Political Economy, vol. 2 no. 2
Type: Research Article
ISSN: 2516-1652

Keywords

Article
Publication date: 13 July 2012

Bevaola Kusumasari

The purpose of this paper is to discuss the support network organisations between local government, non‐government organisations (NGOs) and community groups in post‐disaster…

Abstract

Purpose

The purpose of this paper is to discuss the support network organisations between local government, non‐government organisations (NGOs) and community groups in post‐disaster management.

Design/methodology/approach

The paper takes the form of an exploratory case study which concentrates on the Bantul district, Indonesia. The Bantul local government, located in Yogyakarta Provincial Indonesia, was selected as a case study because it had experience in managing post‐disaster conditions after the 2006 earthquake. Data were gathered through in‐depth interviews with 40 key informants with knowledge about the case.

Findings

The research revealed that this local government has made significant achievements in managing network organisations for logistic and humanitarian aid implementation. Inter‐organisational networks, citizen‐to‐organisation networks and organisation‐to‐citizen networks have become prominent resources for local government in managing a disaster because they address the lack of local government capability through negotiated efforts or partnership with other government levels, social institutions, non‐profit sector organisations and the community, in order to mobilize and utilize available capacity effectively.

Originality/value

This paper presents lessons learnt from local government in organising the support network for logistic and humanitarian aid to respond to disasters.

Details

International Journal of Emergency Services, vol. 1 no. 1
Type: Research Article
ISSN: 2047-0894

Keywords

31 – 40 of over 127000