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Open Access
Article
Publication date: 16 August 2021

Mattias Haraldsson

The aim of this paper is to explore whether and how external, political, financial and governance factors influence capital expenditure deviations in the Swedish municipal water…

1572

Abstract

Purpose

The aim of this paper is to explore whether and how external, political, financial and governance factors influence capital expenditure deviations in the Swedish municipal water and sewerage sector and to capture the consequences of municipal organisational fragmentation.

Design/methodology/approach

Panel data analysis of 238 municipalities and 1,190 observations of capital expenditure deviations over five years (2013–2017).

Findings

Apart from a low overall on average execution rate of 69%, the Swedish municipal water and sewerage sector seems generally sensitive to external stakeholder pressure for budget compliance, but not to the political power situation. Further, political signalling incentives generally do not influence capital expenditure deviations in the contexts of municipal corporations and cooperations, which supports the idea that these governance forms insulate the organisation from general stakeholder pressure and political control.

Practical implications

The practical implication is that large and constant capital expenditure deviations call for change in regulation and governance of the municipal sector. However, in countries such as Sweden, where externalising services to municipal corporations and cooperations is significant, this discussion needs to address the consolidated level of the municipality. Otherwise, a large share of the investment budget will be unscrutinised. More closely related to the Swedish water and sewerage sector, the risks associated with a constantly low execution rate should be analysed and addressed.

Originality/value

First, this paper contributes to the knowledge of aggregated capital expenditure deviations in general and specifically within the municipal water and sewerage sector. Second, analysing the municipal governance landscape adds further insights and suggestions on why budget performance varies. The results especially highlight that the governance forms of corporations and cooperations change the relation to political signalling incentives.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 13 April 2015

Philip Hubbard

This paper aims to explore how municipal law, in its various guises, serves to police the boundaries of acceptable sexual conduct by considering how Sexual Entertainment Venues…

5823

Abstract

Purpose

This paper aims to explore how municipal law, in its various guises, serves to police the boundaries of acceptable sexual conduct by considering how Sexual Entertainment Venues (SEVs) in British cities are controlled through diverse techniques of licensing and planning control.

Design/methodology/approach

The paper describes the emergence of permissive new licensing controls that provide local authorities considerable control over SEVs. Licensing decisions, judicial review cases and planning inspectorate adjudications since the inception of the new powers are examined to explore the logic of judgements preventing SEVs operating in specific localities.

Findings

Through analysis of case studies, it is shown that local authorities have almost total discretion to prevent SEVs operating in specific localities, particularly those undergoing, or anticipated to be undergoing, redevelopment and regeneration.

Originality/value

This paper offers unique insights on the “scope” of municipal law by highlighting how land uses associated with “sexual minority” interests are regulated in the interests of urban regeneration, redevelopment and restructuring.

Details

International Journal of Law in the Built Environment, vol. 7 no. 1
Type: Research Article
ISSN: 1756-1450

Keywords

Open Access
Article
Publication date: 18 November 2021

Pierre Donatella, Mattias Haraldsson and Torbjörn Tagesson

This paper focuses on the extent to which Swedish municipalities identified and communicated risks due to the COVID-19 outbreak early on. The purpose of this paper is to explore…

3278

Abstract

Purpose

This paper focuses on the extent to which Swedish municipalities identified and communicated risks due to the COVID-19 outbreak early on. The purpose of this paper is to explore to what extent the situational factors of the COVID-19 pandemic influenced the likelihood of municipalities disclosing COVID-19 information as a subsequent event in the annual reports of 2019.

Design/methodology/approach

Logistic regression models were used to estimate COVID-19 disclosure as a subsequent event. Data were handpicked from annual reports, audit reports and meeting minutes, or were retrieved from publicly available sources.

Findings

Regression results indicate that municipalities issuing their annual report in a later stage of the pandemic, in regions with a higher number of confirmed COVID-19 cases, were more likely to disclose COVID-19 information as a subsequent event. However, the municipal factors used to capture the risk of a severe impact of the COVID-19 outbreak were not of major importance. In line with previous research, this study shows that political and institutional factors have explanatory power in predicting and explaining accounting disclosure choices.

Originality/value

This paper contributes to research on accounting disclosures in urgent crises and on the specific topic of subsequent events in the public sector. Few studies address subsequent events in a corporate setting and, to the best of the authors’ knowledge, none do so in the context of the public sector. This paper also offers insight into how explanatory factors, previously tested under normal conditions and circumstances, influence disclosure choices in an early stage of a health crisis characterized by uncertainty regarding both occurrence and consequences.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 2 April 2021

Jean Claude Mutiganda and Janne T. Järvinen

Research was conducted to investigate whether, and how, political accountability might stabilise when agents are faced with profound changes in external structures such as…

3232

Abstract

Purpose

Research was conducted to investigate whether, and how, political accountability might stabilise when agents are faced with profound changes in external structures such as competition laws and austerity policies.

Design/methodology/approach

We performed a field study from 2007 to 2015 in a regional hub in Finland and worked with data from document analysis, interviews and meeting observations. We have used embedded research design, where we apply methodological bracketing as well as composite sequence analysis for field research.

Findings

Accountability declined when irresistible external structures were the dominant influence on the unreflective actions of agents-in-focus. With time, however, the agents started acting critically by drawing on structures that could facilitate strategic actions to stabilise political accountability.

Research limitations/implications

The field research and interpretation of the data were limited to the organisation analysed; however, the theoretical arguments allow for analytical generalisations.

Practical implications

The research demonstrates how public officials and political decision-makers can eventually adopt a strategic approach when faced with irresistible change in external structures.

Social implications

The research demonstrates how public officials and political decision-makers can eventually adopt a strategic approach when faced with irresistible changes in external structures.

Originality/value

The study locates political accountability in the context of strong structuration theory and discusses how it is redefined by external structures.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 6 April 2021

Valter Shuenquener de Araújo

The purpose of this paper is to debate on how to achieve, in countries that have invested in the North American model of the regulatory state, the greatest efficiency in creating…

Abstract

Purpose

The purpose of this paper is to debate on how to achieve, in countries that have invested in the North American model of the regulatory state, the greatest efficiency in creating norms for the organization of public and private activities in order to guarantee the autonomy and technical impartiality required for the proper functioning of regulatory agencies.

Design/methodology/approach

This paper describes the development of the legal framework regarding regulatory agencies in Brazil. The research was based on bibliographical data, media reports, and the Brazilian Supreme Court decisions.

Findings

The regulation dissemination through regulatory agencies in Brazil has given rise to a series of controversies concerning the limits of their performance and the extent of their technical discretion. According to the findings, it is concluded that these independent agencies should be guided by the following four pillars: (1) the legal rule of fixed-term in office; (2) the principle of lesser control intensity (deference) of the agency acts; (3) the prohibition of contingency of agencies’ budgetary resources; and (4) the prohibition of agency powers suppression. Otherwise, the institutional capacity of agencies will be diminished and their neutral action in technical matters will be compromised.

Originality/value

This paper shows how enhanced autonomy and technical impartiality can be useful for better regulatory governance in other countries, preventing them from suffering from the same problems that have occurred in Brazil.

Details

Public Administration and Policy, vol. 24 no. 1
Type: Research Article
ISSN: 1727-2645

Keywords

Open Access
Article
Publication date: 14 March 2023

Sasha Boucher, Margaret Cullen and André Paul Calitz

Contemporary entrepreneurial ecosystem models and frameworks advocate that culture is a criterion for entrepreneurial intention and central to entrepreneurship discourse. However…

1850

Abstract

Purpose

Contemporary entrepreneurial ecosystem models and frameworks advocate that culture is a criterion for entrepreneurial intention and central to entrepreneurship discourse. However, there is limited research from resource-constrained economies, such as sub-Saharan Africa and at a sub-national level. Responding to calls for bottom-up perspectives hinged on local context and heterogeneous nature, this paper aims to provide an in-depth understanding from multiple perspectives about the effect that culture and entrepreneurial intention have on the entrepreneurship process and performance in Nelson Mandela Bay, South Africa.

Design/methodology/approach

A mixed-method research design followed a sequential independent process consisting of two phases. Phase 1 included the dissemination of questionnaires to economically active participants, and 300 responses were statistically analysed. In Phase 2, 15 semi-structured interviews with influential economic development agents were conducted.

Findings

The results indicated that social legitimacy towards entrepreneurship existed and self-employment was viewed positively. However, self-employment endeavours were mainly necessity driven, and the systemic low levels of innovation, poor business competitiveness and the inability to scale were highlighted. The findings indicated that individuals venturing into business had a culture of being dependant on the government, lacking a risk appetite, fearing failure, with disparate groups suffering from a poor legacy of entrepreneurship.

Originality/value

Despite research done on the role of culture and entrepreneurial intention on entrepreneurial ecosystems, there are few case studies showing their influence at a sub-national level. This study responds to calls for studies on a sub-national level by exploring the influence that culture and entrepreneurial intention have on entrepreneurship in a resource-constrained metropole.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Open Access
Article
Publication date: 14 December 2017

Christoph Sommer and Ilse Helbrecht

The purpose of this paper is to clarify the administrative problematisations of conflict-prone urban tourism (e.g. noise) as political processes predetermining the future of city…

3590

Abstract

Purpose

The purpose of this paper is to clarify the administrative problematisations of conflict-prone urban tourism (e.g. noise) as political processes predetermining the future of city tourism. It is shaped by today’s administrative ways of knowing increasing visitor pressure as an issue for urban (tourism) development.

Design/methodology/approach

The problematisation of conflictive urban tourism in Berlin is used as case study and lens to analyse how administrative bodies see conflictive tourism like a tourist city. Drawing on Mariana Valverde’s idea of Seeing Like a City (2011), the paper demonstrates how disparate governmental bodies see and reduce the complexity of conflicts resulting from tourism in order to handle it. The authors use policy documents as the basis for the analysis.

Findings

The paper provides empirical insights about how political knowledge on urban tourism conflicts is produced in Berlin. The marginalisation of these conflicts on the federal state level seemingly aces out the calls for action on the borough level (Friedrichshain-Kreuzberg). According to these disparate modes of problematisation, older and younger governmental gazes on conflictive tourism and its future relevance interrelate in contingent combination.

Originality/value

This paper fills a gap in the existing urban tourism literature, by focussing on the definition of policy problems by governmental bodies as powerfully linked to the availability of solutions.

Details

Journal of Tourism Futures, vol. 3 no. 2
Type: Research Article
ISSN: 2055-5911

Keywords

Open Access
Article
Publication date: 7 October 2022

Hüseyin Emre Ilgın

To date, there are no studies in the literature that provide a comprehensive understanding of the interrelationships between the slenderness ratio and the main design criteria in…

2041

Abstract

Purpose

To date, there are no studies in the literature that provide a comprehensive understanding of the interrelationships between the slenderness ratio and the main design criteria in supertall towers (=300 m). In this paper, this important issue was explored using detailed data collected from 75 cases.

Design/methodology/approach

This paper was carried out with a comprehensive literature review including the database of the Council on Tall Buildings and Urban Habitat(CTBUH) (CTBUH, 2022), peer-reviewed journals, MSc theses and PhD dissertations, conference proceedings, fact sheets, architectural and structural magazines and other Internet sources. In this study, the case study method was also used to gather and consolidate information about supertall towers to analyze the interrelationships. Cases were 75 supertall buildings in various countries [44 from Asia (37 from China), 16 from the Middle East (6 from Dubai, the United Arab Emirates), 11 from the United States of America and 3 from Russia, 1 from the UK].

Findings

The paper's findings highlighted as follows: (1) for buildings in the height range of 300–399 m, the slenderness ratio was usually between 7 and 7.9 and megatall towers were frequently built at a slenderness ratio of 10–15; (2) the median slenderness ratio of buildings in the 400–599 m height ranges was around 8.6; (3) a trend towards supertall slender buildings (=8) was observed in Asia, the Middle East and North America; (4) residential, office and mixed-use towers had a median slenderness ratio of over 7.5; (5) all building forms were utilized in the construction of slender towers (>8); (6) the medium slenderness ratio was around 8 for supertall buildings constructed with outriggered frame and tube systems; (7) especially concrete towers reached values pushing the limits of slenderness (>10) and (8) since the number of some supertall building groups (e.g. steel towers) was not sufficient, establishing a scientific relationship between aspect ratio and related design criteria was not possible.

Originality/value

To date, there are no studies in the literature that provide a comprehensive understanding of the interrelationships between the slenderness ratio and the main design criteria in supertall towers (=300 m). This important issue was explored using detailed data collected from 75 cases.

Details

International Journal of Building Pathology and Adaptation, vol. 41 no. 6
Type: Research Article
ISSN: 2398-4708

Keywords

Open Access
Article
Publication date: 13 September 2021

Jwan Khisro, Tomas Lindroth and Johan Magnusson

The purpose of this study is to contribute to research concerning the role of digital infrastructure in digital government. This is done by answering the research question: how…

1823

Abstract

Purpose

The purpose of this study is to contribute to research concerning the role of digital infrastructure in digital government. This is done by answering the research question: how does digital infrastructuring constrain ambidexterity in public sector organizations?

Design/methodology/approach

The research is designed as a clinical inquiry in a large Swedish municipality, involving data collection in the form of interviews and internal documents. The method of analysis involves both exploring generative mechanisms in digital infrastructuring and theorizing on the findings based on previous literature.

Findings

The findings identify four generative mechanisms through which stability and change in digital infrastructuring constrain ambidexterity in terms of both efficiency (exploitation) and innovation (exploration).

Research limitations/implications

This study’s limitations are related to international and intersectoral transferability and risks associated with its approach to clinical inquiry. The main implications are its contribution to the literature on how stability counteracts not only innovation but also efficiency and how change counteracts not only efficiency but also innovation.

Practical implications

This study identifies clear generative mechanisms that should be avoided by managers striving for digital government, and it offers clear recommendations for said managers regarding how to avoid them.

Social implications

This study offers implications for national-level digital infrastructure policy and contributes to efforts to increase the capabilities of digital government.

Originality/value

As two of the four identified generative mechanisms are novel contributions, this study offers a concrete addition to existing research. This study has resulted in factual change in the studied organization as well as at the national level through successful dissemination of the findings for both policy and practice in other public sector organizations.

Details

Transforming Government: People, Process and Policy, vol. 16 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

Open Access
Article
Publication date: 25 March 2021

Amer Jazairy, Robin von Haartman and Maria Björklund

The green logistics literature remains undecided on how collaboration between shippers (i.e. logistics buyers) and logistics service providers (LSPs) may facilitate green…

9770

Abstract

Purpose

The green logistics literature remains undecided on how collaboration between shippers (i.e. logistics buyers) and logistics service providers (LSPs) may facilitate green logistics practices (GLPs). This paper identifies two types of collaboration mechanisms, relation specific and knowledge sharing, to systematically examine their influence on facilitating the different types of GLPs – as seen by shippers versus LSPs.

Design/methodology/approach

Survey responses of 169 shippers and 162 LSPs in Sweden were collected and analysed using exploratory- and confirmatory factor analysis, followed by multiple regression analysis.

Findings

The findings reveal that neither of the actors consistently favour a certain type of collaboration mechanisms for facilitating all types of GLPs. Although it was found that both actors share the same view on the role of collaboration mechanisms for some GLPs, their views took contrasting forms for others.

Research limitations/implications

This study contributes to the green logistics literature by incorporating a trilateral distinction to present collaboration recommendations for GLPs, based on (1) the collaboration mechanism at play, (2) the actor's perspective and (3) the GLP in question.

Practical implications

Insights are offered to managers at shipper/LSP firms to apply the right (“fit for purpose”) collaboration mechanisms in their relationships with their logistics partners with respect to the desired GLPs.

Originality/value

This is one of the first large-scale studies to systematically reveal in what way collaboration can facilitate the different types of GLPs.

Details

International Journal of Physical Distribution & Logistics Management, vol. 51 no. 4
Type: Research Article
ISSN: 0960-0035

Keywords

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