Search results

The purpose of this paper is to focus on the determinants of satisfaction with municipal services by local inhabitants in Lithuania. Specifically, the paper seeks to disclose the relations between the importance that citizens attribute to the objectives of a municipality, satisfaction with services, the perception of quality of life and socio-demographic characteristics of local inhabitants.

The theoretical assumptions were tested using the quantitative data of public opinion survey in Lithuania conducted in 2016. The representative sample (n=1,006) consisting respondents over the age of 18 years old was collected using the personal interview method in households from different municipalities. The exploratory and confirmatory factor analysis was employed to specify the constructs of the model. The structural equation modeling allowed revealing the relations between the importance of municipal objectives, satisfaction with services and infrastructure, the perception of quality of life and socio-demographic characteristics of citizens.

The findings indicate that there is a weak positive relation among the importance of municipal objectives and satisfaction with municipal services and infrastructure in case of Lithuania. There is a medium positive relation between satisfaction with services and infrastructure and perception of quality of life. The authors find that citizens living in cities attribute higher importance to the objectives of a municipality. The expectations increase within the age. The authors also find that residents living in cities are less satisfied (comparing to citizens living in towns and rural areas) with municipal services. The results indicate that citizens working in the private sector are less satisfied (comparing to unemployed citizens) with municipal services. The authors also find that such variables as education, age and income has a positive influence on the perception of quality of life.

Further research may specify the connection between the importance of municipal objectives, satisfaction with services, quality of life and socio-demographic characteristics more precisely. Specifically, the construct of the importance of municipal objectives was explained best as one factor due to the selection of objectives constituting the construct in the questionnaire. More precise measurement of the construct may reveal the agenda pursued by citizens and its relation to the socio-demographic factors.

The research reveals that satisfaction with municipal services and infrastructure is an important predictor of perceived quality of life for Lithuanians citizens on the local level. It sends an important signal to policymakers indicating that citizens that are living in cities, working in private sector feel less satisfied compared to other groups of inhabitants in rural areas. It also provides evidence that different profiles of socio-demographic characteristics should also be considered more carefully while designing responsive service provision systems in municipalities.

The paper provides a theoretical and methodological perspective that relates importance of municipal objectives, satisfaction with municipal services, infrastructure and perceived quality of life of local inhabitants. Moreover, it emphasizes the importance of socio-demographic characteristics of for municipal agenda and design of provision of public services.

The study examines how introducing joint municipal arm's length bodies (ALBs) into municipal waste management has influenced the preconditions of democratic governance.

The authors describe and explain the democratic implications of joint municipal agencification by reviewing the perspectives of representative and participative democracy. Through this approach, the authors apply the exit–voice framework developed by Albert Hirschman to highlight the potential roles and rights of citizens. This research includes country case studies of Finland and Norway. The authors analyse and systematize Finnish and Norwegian waste and organizational policies by reviewing national regulatory documents, commentaries and guidance materials to identify the fundamental missions and institutional traditions of the alternative organizational forms of joint ALBs.

The study findings highlight that joint agencification has an adverse effect on the democratic governance of waste management policy and services even though these are public monopoly services. They also demonstrate that all joint municipal ALBs limit the classic elements of representative democracy in general, and that private-law ALBs limit residents' rights to influence and participate.

This study contributes to local public management studies by applying Hirschman's theory to comparative reviews of joint agencification and ALBs. It revealed the similarities and differences between the different organizational forms of joint ALBs applied in Finland and Norway. It also demonstrated how the democratic rights of residents depend on how municipalities collaborate.

Macedonian municipalities should pass anti‐corruption ordinances in order to reduce corruption. The purpose of this paper is to review the legal issues involved in drafting such ordinances and provide legal advisors to local councils with the legal and economic analysis needed to tackle some of the more difficult and detailed questions.

The most important issue revolves around the creation of a model ordinance which Macedonian municipalities (or the Association of Units of Local Self‐Government of the Republic of Macedonia) could adopt in order to set‐up and run municipal‐level anti‐corruption agencies. The location of such agencies as well as their competencies (to monitor conflicts of interests, oversee asset declarations, and conduct corruption risk‐audits among others) are analysed. The paper also provides legal interpretations of Macedonian legislation and their likely impact on municipal council ordinance design in the area of anti‐corruption – providing the legal basis for positive administrative silence, the splitting of municipal procurement contracts, and (most controversially) qui tam rewards at the municipal level.

A brief regulatory impact analysis of the ordinance shows a gain of €162,900 in social welfare if such a programme were rolled‐out in Macedonia.

The present paper provides some of the legal analysis which previous papers lack.

Rapid economic growth and urbanization in India have increased demand for municipal services. In response, privatization has emerged as a policy solution to a growing deficit in urban infrastructure and service provision. But, privatization assumes prior state ownership of those services. Certain waste management services, specifically doorstep waste collection, have never been truly public in the sense that private informal actors have historically provided them. The purpose of this paper is to examine the tensions and contradictions between two related policy imperatives – universal service provision and privatization – that appear to be guiding the municipalization of solid waste collection services in urban India.

Research for this paper relies on detailed analysis of key government documents (reports of various committees, regulations and laws) that have been important in defining municipal responsibilities for waste management in India from 1990 to 2016. In addition, where appropriate, research materials from the author’s doctoral dissertation fieldwork in Delhi from October 2012 to December 2013 have also been used.

An analysis of key policy documents revealed that the government’s efforts to document deficits in service provision ignored, and thus rendered invisible, the work of the informal sector. While a consensus on the need for universal waste collection service had emerged as early as the late 1990s, it was not until 2016 that municipal responsibility for service provision was codified into law. The rules issued in 2016 municipalized this responsibility while simultaneously opening up spaces for the inclusion of the informal sector in waste collection service provision.

This paper fills a gap in the existing literature on how policy interventions have brought the space of the doorstep into the ambit of the state such that it allows for the opening up of those spaces for the entry of private capital. Under the guise of universal service provision, the shift to municipalization and outsourcing to private corporations is not in fact privatization – service provision is already private – but involves the dispossession of informal workers and the transfer of their resource to the formal, corporate sector.

Information systems (IS) in the public environment largely depend on a needs analysis for their successful integration. This is more likely lead to an improvement in the management control of municipal public services (MPSs) with the help of scientific and technological methodologies, based on both qualitative and quantitative methods. The paper aims to discuss these issues.

The data were obtained through field research techniques such as interviews and observation and applying this in each of the municipalities, and complemented by 196 citizen surveys.

An outcome of this research is the implementation of a specific IS to improve administrative and operational processes based on data collected in six municipalities. This implies not only technological but also cultural evolution, since the incorporation of the IS impacts both municipal authorities and society as a whole.

This research is based on the need to develop IS to improve management control of MPSs and thus meet the needs of population, and in turn, support the municipal authorities.

This paper analyses the deregulation of the municipal audit market in Norway, in particular how organization of the service affected audit costs.

The paper uses multiple regression analysis of administrative as well as survey data of organizational structure and audit costs from 312 municipalities in Norway in 2012.

The introduction of contracting out in the municipal audit market in Norway in 2004 contributed to a reduction in audit fees eight years after the deregulation, compared to the situation four years before the deregulation. The type of audit, mixing inter-municipal co-operation and contracting private auditors, was related to lower costs.

The data does not include audit quality and are restricted to one country.

The municipalities that combined inter-municipal co-operation and contracting a private auditor achieved the lowest costs. Hence, neither pure in-house production (“make”) nor outsourcing (“buy”) but mixing several governance forms (hybrid organization) was related to low costs.

Contracting out is a core element of new public management (NPM) but has often been a contested tool in public policy. This paper provides empirical evidence on the effects of a reform of a professional service, which is relevant for many services in the public sector.

This paper contributes by filling some of the gaps in the public sector accounting and public management reform literature by studying the organization and costs of the municipal audit, specifically by including transaction costs, addressing plural governance forms in addition to pure in-house production, inter-organizational co-operation and market contracting and by studying long-term effects.

Municipal amalgamation (or merger or consolidation) is commonly employed in countries around the world to improve efficiency in public service. While mergers occur among jurisdictions of all sizes, the municipal amalgamation discourse is typically limited to one national setting and a focus on mergers of larger local jurisdictions. The existing municipal amalgamation literature pays little attention to predicate conditions for successful mergers. This study seeks to address these deficiencies by examining the premerger conditions and effects of municipal amalgamations that recently took place in four small jurisdictions of similar size in Thailand and the United States.

A holistic multiple case study approach was employed. These two cases share a geographical attribute: one municipal jurisdiction encircled by another.

The evidence indicates that factors associated with what the researchers refer to as “familiarity” facilitated both successful approval of and outcomes resulting from the amalgamation actions. While the study's findings align with international research regarding the potential for reducing administrative support costs through consolidation, its findings diverge from existing international evidence in that the evidence indicates operating effectiveness and efficiency improvements. Economies of scope and marginal economies of scale are in evidence. Although findings from this study indicate that there might be problematic effects regarding political representation and participation, in that the consolidated jurisdictions remain small in size, negative citizen engagement and participation consequences may be less than that evidenced in larger consolidated jurisdictions.

The study introduces the “familiarity” theorem as a theoretical lens to assist in understanding the cases.

The purpose of this paper is to analyse the influence of the environment on the financial performance in public sports agencies at the local level.

The influence of the socio-demographic, socio-economic and political environment on the financial condition of municipal sports agencies in Spain from 2003 to 2011 was studied by several regression models.

The results show a negative influence of the size of the population and a positive influence of the municipal taxes per capita. The influence of the political context is not demonstrated. However, the set of variables only explain a small percentage of the variance.

The main limitation of this study is the possible existence of other non-controlled environmental variables. However, this study approaches genuinely the effect of the environment on municipal sports agencies, which has important research implications as it shows additional information to be contrasted with other researches in different countries or regions.

The information provided in this study will be of great importance for managers to select more objectively other entities in benchmarking development.

Finally, this study uses a non-exploited database and redirects performance management studies to other areas of service provision such as sport.

El objetivo de esta investigación es analizar la influencia del entorno sobre el rendimiento financiero de las agencias de servicios deportivos municipales.

Se ha analizado la influencia del entorno socio-demográfico, socio-económico y político sobre la condición financiera de las agencias de servicios deportivos municipales en España, del 2003 al 2011, a través de diversos modelos de regresión.

Los resultados muestran una influencia negativa del tamaño de la población y una influencia positiva de los impuestos municipales per cápita. La influencia del contexto político no queda demostrada. Sin embargo, el conjunto de variables utilizadas solo explica un pequeño porcentaje de la varianza.

La principal limitación de este estudio es la posible existencia de otras variables del entorno que no han sido controladas. Sin embargo, este estudio es pionero al analizar la influencia del entorno en agencias deportivas, lo cual conlleva implicaciones de investigación ya que muestra información para ser contrastada con nuevos estudios en otros países.

La información proporcionada en este estudio será de utilidad para los gestores, al poder seleccionar de forma más objetiva otras entidades para el desarrollo de actividades de benchmarking.

Por último, este estudio utiliza una base de datos no explotada, redireccionando los estudios de gestión del rendimiento a otras áreas de servicios concretas como la deportiva.

The aim of this paper is to explore the causes of variations in financial accounting and disclosure practices in a municipal setting highly influenced by governance reforms – the Swedish municipal waste management sector. This focus is motivated by the claim that recent governance reforms have made the organization of public services delivery more diversified and fragmented, which may have had a negative effect on transparency and accountability.

To document the accounting and disclosure practices of the Swedish solid waste management organizations, a questionnaire approach was selected. The study uses a conceptual theoretical framework that complements the basic variables considered to influence public sector financial accounting and disclosure practices with factors such as competition and municipal governance forms.

The results show that compliance accounting and disclosure transparency to some extent have different antecedents and that the external environment, including market competition, size and economic input, influences both. The governance forms, on the other hand, only influenced compliance accounting (negatively and positively) and not the willingness to disclose information in general. The overall conclusion is that changes to the economic and institutional context mixed with different municipal governance forms introduces a multiplicity of forces that makes the accounting practices themselves diversified and fragmented and not necessarily only in a “negative” direction.

From a policy perspective the results indicate that the changing institutional and organizational environment has not been matched by attention to, and regulation of, reporting structures that secure external vertical accountability processes. The general implication for future regulations should therefore be to recognize the influence of different economic and institutional forces and develop accountability models that enable and preserve the benefits of governance reform initiatives without losing accountability and transparency.

Few prior quantitative studies have theoretically related municipal accounting and disclosure practices to factors such as market competition and popular municipal governance forms (municipal corporation, regional cooperation, outsourcing, etc.). Knowledge of how reforms might influence municipal accounting practices might benefit future policy decisions on accountability models with aim of enable and preserve the benefits of governance reform initiatives without losing accountability and transparency.

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.