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Article
Publication date: 24 September 2021

Odwa Mazele and Christopher Amoah

Infrastructure development and management form the central part of the government's commitment and responsibility to deliver essential services to the communities…

Abstract

Purpose

Infrastructure development and management form the central part of the government's commitment and responsibility to deliver essential services to the communities. However, much focus has been placed on the development aspect, with very little focus on the management and maintenance aspects, causing service delivery problems. This study explores the causes of poor management of immovable municipal infrastructure in South Africa.

Design/methodology/approach

A qualitative approach was adopted; thus, a sample of 15 participants consisting of senior municipal workers, local organizations and forums in Ngqushwa Municipality in Eastern Cape were identified and interviewed. The interview data were analyzed using thematic content analysis to determine the common themes and the frequencies.

Findings

The study's findings indicate numerous causes of poor municipal infrastructure management, including lack of funding, lack of capacity, poor planning and oversight, lack of By-laws, grant dependency and corruption. The municipality's failure to address these issues has resulted in increased service protests, destruction of public property, interruption of services and loss of confidence in municipal administrations.

Research limitations/implications

Although the study concentrated on one municipality, the findings may be applicable to other South African municipalities.

Practical implications

To provide efficient services for the inhabitants to curtail aggravated service delivery protests, there is an urgent need for the municipalities to institute effective measures to manage and maintain the infrastructure that serves the communities.

Originality/value

The study has identified the factors underpinning ineffective management of the municipalities' facilities and the resultant's effects. Thus, the findings will guide the government and the authorities on the infrastructural management strategies for effective service delivery.

Details

Property Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-7472

Keywords

Content available
Article
Publication date: 15 September 2021

Caroline Wigren-Kristoferson and Maria Aggestam

The purpose of this study is to generate an empirically informed theoretical framework which can be used to analyze the relationship between gender and innovation in the…

Abstract

Purpose

The purpose of this study is to generate an empirically informed theoretical framework which can be used to analyze the relationship between gender and innovation in the context of a municipality. The authors present and analyze three illustrative tales from a feminist perspective. The authors thus offer a more balanced approach to the conceptualization of gendered ascriptions with respect to the possible outcomes of innovation work in a public context.

Design/methodology/approach

An ethnographic account which employed “shadowing” as a method of observation.

Findings

The article presents a debate on how the social construction of gender and innovation can be placed in the context of a municipal reality. Our analysis reveals how the complexities of a gendered work life within a municipality can create paradoxes. A constructionism approach was used in the identification of hidden and unspoken paradoxes that exist in public spheres.

Research limitations/implications

The authors used empirical tales from a very specific context, namely a Swedish municipality. The central implication of this study is the recognition of innovation as being masculine-gendered within the feminine context. This implication thereby deepens our understanding of gender paradoxes in the public sector.

Practical implications

This study provides insights to practitioners who intend to work with innovation in a public organization.

Social implications

The social implications of this study is that when a male-gendered concept like innovation is implemented in a female-gendered context, like a municipality, it is of importance to contextualize the concept.

Originality/value

The empirical value of examples of a gendered work landscape at a Swedish municipality.

Details

International Journal of Gender and Entrepreneurship, vol. 13 no. 3
Type: Research Article
ISSN: 1756-6266

Keywords

Content available
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…

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. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

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Article
Publication date: 9 August 2021

Bernard G. Hounmenou and Fabrice D. Degbedji

This paper aims to study the impact of municipalities’ own resources on their investments‘ expenditure.

Abstract

Purpose

This paper aims to study the impact of municipalities’ own resources on their investments‘ expenditure.

Design/methodology/approach

Panel data analysis. A sample of 34 municipalities in Benin. Econometrics tests for the panel data models – estimation of the fixed-effect and random-effect models. Hausman test to identify the best model to explain the impact of the explanatory variables on local investments’ expenditures. Heteroskedasticity, normality and autocorrelation tests.

Findings

The results establish a positive and significant impact of own resources, state transfers and demographic variables on local investments’ expenses.

Research limitations/implications

As an implication, the results show the importance of local resources’ mobilization for the municipalities’ investment capacity building. They also show that the central government transfers continue to play a major place in local investments’ finance, even in a decentralization context. Limitation: Available data do not allow to well evaluate the impact of the electoral variable on municipalities’ investments’ expenditure. This situation does not allow to well analyze the public choice considerations in local authorities’ behaviors.

Practical implications

Local mobilization of financial resources must be encouraged to raise municipalities’ investments’ capacities. Strategies must be developed to reinforce local capacities in local resources mobilization.

Social implications

The results show the importance of local resources in local investments. They show the importance of citizens’ participation in their well-being construction, through local resource mobilization (ex: local fiscality).

Originality/value

Many authors assert in the literature that financial autonomy has a real impact on local development. However, empirically, it was not demonstrated. This paper contributes to correct this lack.

Details

International Journal of Development Issues, vol. 20 no. 3
Type: Research Article
ISSN: 1446-8956

Keywords

Content available
Article
Publication date: 16 August 2021

Jan-Halvard Bergquist, Samantha Tinet and Shang Gao

The purpose of this study is to create an information classification model that is tailored to suit the specific needs of public sector organizations in Sweden.

Abstract

Purpose

The purpose of this study is to create an information classification model that is tailored to suit the specific needs of public sector organizations in Sweden.

Design/methodology/approach

To address the purpose of this research, a case study in a Swedish municipality was conducted. Data was collected through a mixture of techniques such as literature, document and website review. Empirical data was collected through interviews with 11 employees working within 7 different sections of the municipality.

Findings

This study resulted in an information classification model that is tailored to the specific needs of Swedish municipalities. In addition, a set of steps for tailoring an information classification model to suit a specific public organization are recommended. The findings also indicate that for a successful information classification it is necessary to educate the employees about the basics of information security and classification and create an understandable and unified information security language.

Practical implications

This study also highlights that to have a tailored information classification model, it is imperative to understand the value of information and what kind of consequences a violation of established information security principles could have through the perspectives of the employees.

Originality/value

It is the first of its kind in tailoring an information classification model to the specific needs of a Swedish municipality. The model provided by this study can be used as a tool to facilitate a common ground for classifying information within all Swedish municipalities, thereby contributing the first step toward a Swedish municipal model for information classification.

Details

Information & Computer Security, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4961

Keywords

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Book part
Publication date: 29 November 2019

Magnus Andersson, Peter G. Håkansson and Inge Thorsen

This chapter examines observed regional inequalities and centralization tendencies in Norway. Small, rural, municipalities experienced a favourable population development…

Abstract

This chapter examines observed regional inequalities and centralization tendencies in Norway. Small, rural, municipalities experienced a favourable population development from 1970 to the mid-1980s. After this, the percentage population growth has been strongest in the largest municipalities/cities, and this tendency has accelerated during the last 10–15 years. Data post-1970 strongly support the reasonable hypothesis that population growth is positively related to centrality. The major source of changes lies within the labour market regions, whereas the changes between the regions are modest. Jobs have not become more centralized than households over the period.

A conceptual model is developed, offering a useful taxonomy of municipalities in three dimensions: the unemployment rate, the employment growth, and housing prices. This provides a classification that contributes to clarify the changes in the urban-rural divide. The discussion demonstrates that distinguishing between different categories is important, since different explanations of centralization and regional disparities call for different menus of policy instruments.

We study the relationship between population growth, unemployment rates, and employment growth in Norwegian municipalities, to distinguish between disequilibrium and equilibrium explanations of the situation in regional labour markets. At a national level our results indicate that neoclassical adjustments dominate weakly over amenity-based mechanisms. However, results from many regions support the hypothesis that amenity-based adjustments are dominant for municipalities within a labour market region. One possible explanation is that the diversity in job opportunities is considered as an amenity. A thicker labour market is better fit to meet the demand of workers with specific qualifications.

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Book part
Publication date: 23 September 2014

Using the same checklist as that in the previous chapter, this chapter evaluates the current status of policy initiative on incorporating climate disaster risk aspects in…

Abstract

Using the same checklist as that in the previous chapter, this chapter evaluates the current status of policy initiative on incorporating climate disaster risk aspects in local development planning in Costa Rica. The chapter identifies opportunities and challenges of this local initiative for reducing climate disaster risk. In addition, the study discusses the influence of national policy on local development planning.

Details

Local Disaster Risk Management in a Changing Climate: Perspective from Central America
Type: Book
ISBN: 978-1-78350-935-5

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Book part
Publication date: 18 October 2016

Verónica Paula Lima Ribeiro, Sónia Maria da Silva Monteiro and Ana Maria de Abreu e Moura

This study aims to analyse the extent of online social responsibility (SR) information disclosure by Portuguese municipalities and to identify related determinant factors…

Abstract

This study aims to analyse the extent of online social responsibility (SR) information disclosure by Portuguese municipalities and to identify related determinant factors, based on Institutional Theory and Legitimacy Theories.

A content analysis was performed on webpages from 60 sampled municipalities, and an information disclosure index was created.

Descriptive statistics obtained indicate the Total Disclosure Index (TDI) value was 0.46. The Economic Information sub-category exhibits the highest value (0.66), followed by the Social and Environmental Information categories (0.61 and 0.36, respectively).

The multivariate analysis results indicate that LA21 implementation the existence of tax burdens, the characterisation of a municipality as urban and environmental/SR certification application positively influence SR information disclosure. TDI is negatively affected by the existence of an inactive population (i.e. by the percentage of individuals ≤19 and ≥65 years of age).

Details

Corporate Responsibility and Stakeholding
Type: Book
ISBN: 978-1-78635-626-0

Keywords

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Book part
Publication date: 30 May 2017

Céline du Boys

French municipalities are in charge of a large number of local public services and benefit from a good, even if decreasing, financial autonomy. They have been until…

Abstract

French municipalities are in charge of a large number of local public services and benefit from a good, even if decreasing, financial autonomy. They have been until recently and despite the 2008 crisis, in a good financial situation supported by stable tax revenues and protective national policies. But they are now weakened by strong cuts in their main operating grant operated from 2015.

Through a case study, this chapter attempts to better understand French municipalities’ patterns of financial resilience in times of austerity. Interviews have been driven in four middle size municipalities in various financial situation, to understand the effects of the crisis on their vulnerability and the influence of their financial and organisational capacities on their resilience patterns.

The study shows that all four municipalities enhanced their responsiveness following the 2015 cut in grants. The latter appeared as a major shock that prompts them to change their behaviours and strengthen their resilience. But municipalities took up different paths of resilience, building up or investing in different anticipatory and coping capacities. Buffering capacities, such as cost cuts, were present in all cases to cope with shocks. Conversely, adapting and transforming capacities were not as prevalent. The pro-active resilient municipality relies on a mix of capacities. But three out of four cases show patterns of financial resilience that leave them insufficiently prepared for future shocks. This research shows the necessity to develop and constantly maintain anticipatory and coping capacities that are suitable for tackling the municipalities’ specific vulnerability sources.

Details

Governmental Financial Resilience
Type: Book
ISBN: 978-1-78714-262-6

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Article
Publication date: 29 March 2021

Sandra Cohen and Ioanna Malkogianni

This study analyses the engagement of Greek municipalities in earnings management activities through the manipulation of their accrual accounts. It aims at identifying…

Abstract

Purpose

This study analyses the engagement of Greek municipalities in earnings management activities through the manipulation of their accrual accounts. It aims at identifying whether discretionary accruals are associated with certain financial sustainability measures calculated through financial statement numbers.

Design/methodology/approach

To test the hypotheses, the annual financial data of Greek municipalities for the period 2011–2018 are used. The final sample corresponds to an unbalanced panel data sample that includes 1,565 yearly observations. Total accruals and discretionary accruals modelling are based both on the aggregate Jones model and the modified Jones model.

Findings

The findings provide evidence that Greek municipalities engage in earnings management practices through the manipulation of accruals. Moreover, there is corroborative evidence that financial sustainability indicators, such as indebtedness, liquidity and efficiency ratios, are related to the magnitude of earnings management, while earnings management behaviour during the year preceding the municipal elections is more intense.

Originality/value

The paper expands the literature in earnings management in local governments by analysing the relation of financial sustainability indicators to this behaviour.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 33 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

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