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The purpose of this paper is to assess the extent and quality of intellectual capital disclosures (ICDs) in the annual reports of the New Zealand local government sector.

This paper makes use of an ICD index constructed through a participatory stakeholder consultation process to develop a disclosure index which measures the extent and quality intellectual capital reporting in the 2004/2005 annual reports of 82 local government authorities in New Zealand. The final index comprised 26 items divided into three categories: internal, external and human capital.

The results indicate that the reporting of intellectual capital by local government authorities is varied. The most reported items were joint ventures/business collaborations and management processes, while the least reported items were intellectual property and licensing agreements. The most reported category of intellectual capital was internal capital, followed by external capital. Human capital was the least reported category.

There are a number of limitations associated with this study. First the research covered only one year (2004/2005) which makes it difficult to draw any trend conclusions. Second, differing legal reporting requirements may make it difficult to compare findings of this research with findings of research conducted in other jurisdictions. The final limitation of this study is its exploratory nature of this research and the use of a disclosure index to measure disclosure levels.

The results in this paper indicate that local authorities are disclosing some aspects of intellectual capital in their annual reports. However, there is no consistent reporting framework and many areas of ICDs do not meet stakeholder expectations.

This paper is unique in that it is the first study to make use of an ICD index to examine intellectual capital reporting by local government authorities.

As the result of a major local government reform in 1970, most welfare functions in Denmark are dealt with at the local level of government, effectively turning the extensive Danish "welfare state" into "welfare communes" as municipalities are called in the Scandinavian languages. With more than half of the country's total public expenditure being spent by local authorities, regulation of local govenment budgets has become a major concern in the economic policy of the Danish central government. Since the early 1980s the realization of the goal of limited growth in Danish local government spending has been quite successful. One explanation for this comparatively successful regulation of local government spending in Denmark can be foundin the combined effects of two factors: 1) Danish local authorities have the independent right to levy taxes, and 2) the regulation of local budgets is the result of a negotiated agreement between central and local government actors, known in Danish as "budgetary cooperation."

Reviews the history of political and professional debates on the optimum size of public library authorities in the UK. Discusses conclusions on size in the major legislation and reports on public library policy prior to local government reorganization in 1974. Considers the effects of the 1974 local government reorganization and examines the subsequent continuing debate. Concludes that in the light of further impending modification of the UK local government system, further research is required into the structure and size of a public library service.

Purpose – This chapter aims to identify stakeholder perceptions on the service performance accountability of Malaysian local authorities.

Design/methodology/approach – A questionnaire survey provides the primary source of information, and both descriptive and analytical methods are employed to support the analysis of the empirical findings.

Findings – The chapter shows that despite a strong interest amongst stakeholders for greater accountability of Malaysian local authorities, a standard definition and scope of accountability has not emerged. However, the findings do indicate a new bond of accountability emerging between local authorities and its broader public than previously existed.

Research limitations – The findings and discussion are limited to the propositions put forward in the questionnaire. Alternative research methods would complement the findings.

Originality/value – The findings contribute to our understanding of accountability as interpreted by key stakeholders of local authorities located within the context of a developing country. This could potentially assist Malaysian public sector administrators whereby, and arguably, enhancing the public accountability of local authorities may contribute to an improvement in the performance management of Malaysian local authorities.

Recent changes in the UK political landscape have brought about cuts in public sector spending. Local authorities, in common with other public sector agencies, are required to make significant cost savings over the coming years. Procurement is an area of public sector administration characterised by considerable costs and inefficiency where the adoption of innovative technologies, such as e‐markets, can be deployed to effect significant costs savings. However, there are many barriers to the adoption of such technologies. The purpose of this paper is to explore and expound the factors that impede local authorities from adopting e‐markets and to present a learning opportunity for procurement managers and other stakeholders involved in technology adoption in local government and the wider public sector.

A case study based on in depth interviews with 17 senior level executives in e‐markets and local authorities on barriers to e‐market adoption in the local government sector is presented. The interviews were transcribed and subsequently coded and analysed using the qualitative data analysis software QSR N6.

A number of factors (risk perception, knowledge deficits, trust, firm size, and organisational readiness) pertaining to Johnson's framework of e‐market adoption barriers were found to affect e‐market adoption and use in the local government sector. Importantly, the study also found factors that are idiosyncratic to the sector that impinged on e‐market adoption.

The scope of the study is limited to examining such barriers from a buy‐side local authority perspective, the findings of which may have implications for the adoption of e‐markets and other e‐procurement technologies in the wider public sector and beyond. The paper also makes a contribution to the literature on e‐market adoption by adding to the body of knowledge relating to institutional theory.

The case study can help local authority and other public sector procurement managers, academic researchers, practitioners, consultants and other professionals involved in technology adoption better understand, and find practical ways to offset, the barriers that impinge on the adoption of e‐markets and other innovative technologies that can reduce costs within public sector organisations.

E‐market adoption has the potential to realise a number of significant cost saving benefits within and between organisations. However, such benefits cannot be realised if there are barriers to their adoption and full utilisation. To date, research on the dynamics of e‐market adoption has largely focused on private sector enterprises with few studies examining this phenomenon in public sector environments. Therefore, e‐market adoption in the public sector has received limited attention in the literature over the past decade. This study examines, and provides empirical evidence of, barriers to e‐market uptake and usage in the local government sector in order to act as a starting point to creating better understanding of such barriers among academic and practitioner audiences.

This chapter examines the determinants of accountability practices disclosure on the websites of Malaysian local authorities, from the institutional isomorphism perspective.

A content analysis was employed to examine the websites of all local authorities in Malaysia. A modified accountability disclosure index was used to examine the extent of accountability practices disclosure on websites. Multiple regression analysis was conducted to examine the significant impact of institutional factors on the accountability practices disclosure.

The results suggest that, on average, Malaysian local authorities have disclosed 42 items (or 42%) of the accountability practices disclosure on the websites. The implementation of innovation activities, political competition and press visibility has statistically influenced the extent of accountability practices disclosure of Malaysian local authorities on the websites on the premise of coercive isomorphism.

This chapter highlights the institutional factors that influence the extent of online accountability practices disclosure of local authorities in developing countries. The findings therefore enable local authorities to explore the best possible approaches to effectively discharge accountability and to promote greater transparency through the dissemination of information on the website.

This chapter contributes to the public sector accounting literature by introducing new institutional factors that influence the disclosure practice of local authorities in Malaysia i.e. the establishment of the Integrity Unit and implementation of innovation activities under the public sector reform agenda.

During the last 15 years, local authorities in many OECD countries have been introducing competition for the provision of services, placing less emphasis on the direct provision of services and more on the strategic planning of service provision. Often this has involved encouraging both private firms and voluntary organizations to become providers of local government services. Analyses the emergence of enabling in two European countries, Ireland and the UK, and argues that local authorities in both countries are reluctant enablers. With reference to the UK, examines the implications of the CCT legislation, the key factor in the development of enabling and compares this to the emergence in Ireland of a trend towards contracting out.

This article sets out the main conclusions of a research project into how UK local authorities are managing within limited resources (MLR). Frameworks are developed to aid authorities to plan their approaches to MLR and to situate what they have already done and what they plan to do within a wider portfolio of tactics and strategies. An evaluation is made of how well local government is learning its way through to getting “more from less” and of what local authority support agencies need to do to help authorities to accelerate their learning. Finally, the authors argue that existing learning systems like benchmarking and quality management, while developing rapidly in local government, need further, significant refinement if the costs and benefits of resource management strategies are to be systematically evaluated.

I would like to begin by taking a general look at the official publications of local authorities, not only at what they are, but also at who uses them and what they are actually used for. In addition, I would like to try to make a rough assessment of the recent attempts to increase access to them, particularly emphasising the positive improvements that have taken place over recent years — and also to try to identify the shortcomings that remain. In examining the changing patterns of the publication of information recently, we should not only look at developments such as the Access to Information Act and the abolition of the Metropolitan County Councils, but also take a wider view, examining, for instance, whether increasing emphasis on value for money techniques in individual local authorities and the aim for objective decision making has altered the information and documentary requirements of local government and the value placed on them. Finally, and most centrally, I would like to look at the existing role played by local government information services in this area, and perhaps speculate on what can be achieved in the future. I would like to approach this by making a number of key points and then, hopefully, we can discuss those you feel of most value. My contribution has the broad title ‘Local government information services’. David Mort of the Centre for Local Economic Strategies will take a look at the information services provided by outside organisations for local authorities. The distinction between our contributions is, I hope, fairly clear and I will attempt to restrict myself to discussing the information services provided by individual local authorities while David will look at the wider scene. There is, of course, a grey area of information services which do not fall exactly within the boundaries of this definition and I will very briefly mention a number of these later, but first it might be useful to begin by having a very brief word about our sponsors. This seminar is a joint venture by the Aslib Planning Environment and Transport Information Group (PETIG) and the Standing Committee on Official Publications (SCOOP). SCOOP was formally set up at the beginning of 1983 and is a direct descendant of the Library Association/HMSO Services Working Party which was established in 1971. It might be helpful if I briefly summarise a number of the formal arrangements under which SCOOP operates in order to set the context for my contribution. The Committee's principal aims relate to UK national and local government official publications and these are to improve access and availability to such documents, to identify and propose solutions to problems of access and to provide mechanisms for the exchange of views between members of the library community on matters of common interest concerning UK official publications.