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Open Access
Article
Publication date: 21 March 2022

Keshav K. Acharya and John Scott

Corruption and dishonesty in the political and bureaucratic realms have impeded the ability of local governments to provide services and social justice in Nepali society. In light…

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Abstract

Purpose

Corruption and dishonesty in the political and bureaucratic realms have impeded the ability of local governments to provide services and social justice in Nepali society. In light of this, the purpose of this research is to answer the key research question: what are the possibilities and limitations of local government in implementing constitutionally guaranteed rights in order to transform local communities?

Design/methodology/approach

This study gathered qualitative data from 14 local governments in seven provinces. A total of 56 in-depth interviews were held with elected representatives, political parties, and government officials at both the national and local levels. Both open-ended and open-structured questionnaires were employed for the interviews.

Findings

The results indicate that capacity is a major constraint for local governments, which should be addressed to achieve successful local governance, inclusive citizen engagement, and strong technical, administrative and fiscal capabilities. Lack of local autonomy, political conflict and social class differences, external engagement, and conservative hierarchic government bureaucracy are major hurdles to growing capacity.

Originality/value

This paper analyses the capacity of newly restructured local governments through qualitative approach. It attempts to understand to what extent the Nepali local governments are capable in delivering the services at the local level as closest unit of the citizens.

Details

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

Keywords

Open Access
Article
Publication date: 25 April 2022

Mohamed Sayed Abdel Hamied and Ayman Elbagoury

The study aims to provide a clear framework of steps on how to implement the balanced scorecard model at the level of measuring and managing local performance, with a mix between…

2151

Abstract

Purpose

The study aims to provide a clear framework of steps on how to implement the balanced scorecard model at the level of measuring and managing local performance, with a mix between what theoretical approaches show in this matter and examples of applied experiences in different contexts.

Design/methodology/approach

The study relies on the case study approach, which was used to present pioneer experiences in the field of application of the model on local government's level, namely, in the USA, England and South Africa. This paper was done by reviewing the original balanced scorecard literature and writings regarding the public and local government sector. This literature formed the basis for analyzing the various sections of study.

Findings

Balanced scorecard is one of the important models for developing and measuring local performance. International experiences under study confirmed that application of the model requires the following: The availability of bureaucratic will at the local level to apply the model, necessity of capacity building of local government units to apply it, introduction of institutional and strategic changes to the local units to be able to build their own performance cards, as well as strengthening local information systems, and not standardizing the performance cards at the different local administrative units.

Originality/value

This study will be useful for scholars, policymakers and local executive leaders on ways to apply the balanced scorecards at the local government units.

Details

Review of Economics and Political Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2356-9980

Keywords

Open Access
Article
Publication date: 28 July 2022

Tatiana Mazza, Stefano Azzali and Andrey Simonov

This study aims to examine whether national industry expertise in Italy is more dominant than local expertise. Prior studies from Australia, USA and UK show that audit fees for…

1320

Abstract

Purpose

This study aims to examine whether national industry expertise in Italy is more dominant than local expertise. Prior studies from Australia, USA and UK show that audit fees for industry experts are priced at a higher premium at the local level than the national level. These countries have voluntary audit firm rotation, while Italy has mandatory audit firm rotation (MAFR). The authors predict that Italy has a stronger national than local level of industry expertise, to better retain and transfer industry expertise.

Design/methodology/approach

The authors compare audit fee premiums of national industry experts to local levels, using quantitative (multivariate tests) and qualitative (interviews) methodology.

Findings

Using hand-collected audit fees, the authors find that the audit fee premium for industry expertise is greater at the national level than the local level. The authors find corroborating results with audit hours. To provide further support, the authors conduct analysis for a neighboring country that does not have audit firm rotation. Using hand-collected data from Germany, the authors find that audit fee premiums from national industry expertise are no different from local industry expertise.

Originality/value

The present study study has theoretical and practical implications, for European Union countries, which recently adopted MAFR and for countries considering adoption in the future.

Details

Managerial Auditing Journal, vol. 38 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

Open Access
Article
Publication date: 17 August 2020

Keshav Kumar Acharya and Habib Zafarullah

The purpose of this paper is to explore how local government bodies in Nepal are empowered to play their constitutional roles and engage in activities to deliver public services…

9487

Abstract

Purpose

The purpose of this paper is to explore how local government bodies in Nepal are empowered to play their constitutional roles and engage in activities to deliver public services at the doorsteps of the people effectively. The focus is on the institutionalisation of federalism, its implications for local governance, and capacity development of local authorities.

Design/methodology/approach

Ideas of decentralisation, governance and public management have been used to interpret findings based on qualitative research methods by key informant interviews, focus group discussions and personal observations conducted in five selected municipalities in Nepal.

Findings

The process of operationalising the power of local government bodies is more conventional and hierarchic. At the same time, the formulation and implementation of inclusive plans and budgeting are confined with certain formalities that do not necessarily allow citizens the space for voices. Federal government grants constrain fiscal jurisdiction and control over resource mobilisation. The mere preparation and administration of local government legislation and relevant by-laws have weakened the capacity of local government bodies.

Originality/value

From interpretation of first-hand data, this paper has identified the pitfalls of the federalisation process, the constraints deter the devolution of power to local bodies as well as the transformation of local governments into autonomous institutions in Nepal.

Details

Public Administration and Policy, vol. 23 no. 2
Type: Research Article
ISSN: 1727-2645

Keywords

Open Access
Article
Publication date: 16 March 2022

Zheyao Pan, Guangli Zhang and Huixuan Zhang

The aim of this study is to investigate the impact of local political uncertainty on the asymmetric cost behavior (i.e. cost stickiness) for listed firms in China.

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Abstract

Purpose

The aim of this study is to investigate the impact of local political uncertainty on the asymmetric cost behavior (i.e. cost stickiness) for listed firms in China.

Design/methodology/approach

In this study, the authors manually collect the turnover data of prefecture-city officials as a measure of exogenous fluctuations in political uncertainty and obtain firm-level financial information from the China Stock Market Accounting Research (CSMAR) database. To perform the analysis, the authors augment the traditional cost stickiness model by including the interaction terms of the prefecture-city official turnover, and firm-level and prefecture-city level control variables.

Findings

The authors find that political turnover leads to a higher degree of cost stickiness, implying that firms retain slack resources when political uncertainty is high. Moreover, the effect of political turnover on cost stickiness is more pronounced for firms residing in regions with weaker institutional environments, and firms that are privately owned and with smaller size. The authors further provide evidence that policy uncertainty and the threat of losing political connection are two underlying channels. Overall, this study documents that the local political process is an important channel that influences corporate operational decisions.

Originality/value

This study provides the first piece of evidence on the relation between political uncertainty and cost stickiness at the local government level. Moreover, the authors propose and demonstrate two underlying channels through which political uncertainty affects firms' asymmetric cost behavior.

Details

China Accounting and Finance Review, vol. 24 no. 2
Type: Research Article
ISSN: 1029-807X

Keywords

Abstract

Details

International Journal of Public Sector Management, vol. 31 no. 4
Type: Research Article
ISSN: 0951-3558

Open Access
Article
Publication date: 23 July 2019

Rushdi Aziz Abdullah

The purpose of this paper is to examine empirically the relevance and impact of a number of factors on the role of local councils in local policy-making in Erbil province/Iraq.

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Abstract

Purpose

The purpose of this paper is to examine empirically the relevance and impact of a number of factors on the role of local councils in local policy-making in Erbil province/Iraq.

Design/methodology/approach

This research theoretically based on literature review and adopted an analytical approach to clarify the related concepts through the policy cycle approach. On the empirical side, the research adopted a descriptive analysis for research questions and used statistical analysis to test the research hypotheses.

Findings

The results of the study reveal that variables of the local policy-making process, political factors, interaction patterns and the role of other actors have relevance in the role of local councils. In addition, the study concludes that technical feasibility, budgetary considerations, public opinion, coalition building, civil society, executive bodies, administrative organs and non-governmental organizations have a positive effect on the role of local councils in local policy-making in Erbil province, while interest groups have a negative effect on the role of local councils in local policy-making in Erbil province.

Practical implications

The findings and recommendations of this research can practically use by the local councils to achieve effective local policy, particularly in Erbil province/Iraq.

Originality/value

This research has interesting implications in theory and practice, as it provides several contributions to the literature, as well as the practical contribution for local councils in the local policy-making process.

Details

Review of Economics and Political Science, vol. 4 no. 4
Type: Research Article
ISSN: 2356-9980

Keywords

Open Access
Article
Publication date: 30 June 2011

Hyunwoo Lim

Demand for express parcel delivery has been greatly increasing in South Korea due to the growth of B2C e-commerce activities. It is imperative that parcel carriers have good…

95

Abstract

Demand for express parcel delivery has been greatly increasing in South Korea due to the growth of B2C e-commerce activities. It is imperative that parcel carriers have good insights into the performance of their distribution networks with different levels of demand and plan ahead for the adaptations in order to be able to meet future changes in demand. This paper proposes a framework to evaluate the likelihood of parcels arriving on-time to their destinations (local service reliability) with a strong focus being placed on their spatial distribution. The resulting maps of local service reliability allow us to identify specific locales that would suffer the most from a capacity overflow in the networking system, thus pointing to areas that need immediate attention. Furthermore, this paper attempts to identify potential factors which could affect the spatial variation of local service reliability.

Details

Journal of International Logistics and Trade, vol. 9 no. 1
Type: Research Article
ISSN: 1738-2122

Keywords

Open Access
Article
Publication date: 22 October 2020

Babs Broekema, Menno Fenger and Jeroen van der Waal

This article aims to explore whether and how economic, political and demographic municipal conditions shape citizens' attitudes regarding decentralised social policies.

Abstract

Purpose

This article aims to explore whether and how economic, political and demographic municipal conditions shape citizens' attitudes regarding decentralised social policies.

Design/methodology/approach

The authors analysed the 2018 wave of the Dutch Local Election Studies, which includes a novel survey item asking respondents whether they prefer local social policies to be primarily: (1) protection-based, (2) cohesion-building or (3) activation-based. The authors appended context indicators to that survey and performed multilevel logistic regression analyses (1,913 respondents nested in 336 municipalities).

Findings

At the individual level, these preferences are affected by gender, age, income, education and political inclination, as expected. However, preferences towards local social policies are not shaped by local economic, demographic or political conditions. The authors discuss the implications of these findings for future research.

Originality/value

By using unique data, including a newly developed survey item, this study is the first to explore whether and how municipal conditions shape preferences regarding local welfare. Understanding those preferences is increasingly important as many Western European countries have decentralised swathes of social policies from the national to the local level in recent decades.

Details

International Journal of Sociology and Social Policy, vol. 41 no. 9/10
Type: Research Article
ISSN: 0144-333X

Keywords

Open Access
Article
Publication date: 11 July 2016

Chamindi Malalgoda, Dilanthi Amaratunga and Richard Haigh

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…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

Details

Disaster Prevention and Management: An International Journal, vol. 25 no. 5
Type: Research Article
ISSN: 0965-3562

Keywords

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