Search results

This article analysed how data collection systems (DCS) developed by governmental audit organizations (Court of Accounts) affect budgetary planning within local governments.

Eighteen semi-structured interviews complemented by six time-lagged interviews via WhatsApp were carried out with the actors involved in the preparation and auditing of the Medium-Term Expenditure Framework (MTEF) in Brazilian local governments. Documents such as the structured layouts of Courts' DCS and the publicised MTEF prepared by local governments were also analysed.

The findings indicate that Courts' DCS structured layouts reduce local governments' budgetary planning autonomy in elaborating their MTEF. It happens as the Courts' main driver is to make MTEF information auditable and not to improve the usefulness of information by governments. As a result, the planning choices of the local governments end up limited, not by the general legislation but by the rules established by the computerized systems of the Courts.

The paper's originality relies on demonstrating that the digitalisation of audit processes ultimately affects local governments' practices through structured layouts for the data collection on MTEF information - that impose rigidity on the budget planning process of local governments. The authors highlight the role of public sector auditing organisations as potential catalysts of reforms; however, this should be considered cautiously since the drivers and motivations of the organisation that sponsors public financial management reforms matter for overall reform effectiveness.

This paper examines the enterprise resource planning (ERP) systems of 27 European central governments and the governments' respective information technology (IT) reforms, facilitator role and association with accrual accounting reforms as premise of the International Public Sector Accounting Standards (IPSAS).

This paper presents a qualitative and content analysis of 27 European Union (EU) member states (MSs) regarding the states' IT and accounting maturity in association with accrual accounting as breeding ground for IPSAS convergence based on published surveys on behalf of Eurostat, web data and emails collected from authorized officials.

This paper has found that (1) increased accounting and IT maturity scores of central governments are associated with the establishment or upgrade of ERP systems; (2) ERP systems prove to facilitate and support accrual accounting adoption; (3) in majority, EU MSs adopt similar ERP vendors to implement accrual accounting reforms; (4) with prevalence among ERP vendors, the Systems Application Products (SAP) ERP software proves to be a success story toward public sector accounting (PSA) reforms.

Respective information on the ERP systems' facilitation to financial accounting reforms is collected only for 17 central governments.

This paper highlights the facilitation of ERP systems as reform drivers to accrual accounting change of EU MSs, through IT modernization. This paper links the ERP practices with specific ERP vendors pointing out the vendors' similarities. This paper presents examples of European ERP reforms and sets the reforms as reference for central governments that wish to embark on ERP and accrual accounting reforms.

Since 1992, all levels of government in Australia have pursued a policy of ecologically sustainable development (ESD). Crafted in response to the World Commission on Environment and Development 1987 report Our Common Future (the Brundtland Report), the principles contained in the Australian Government’s National Strategy for Ecologically Sustainable Development have been progressively implemented at the national, state and local levels of government. The purpose of this paper is not only to track the implementation of these principles, through both policy and law in Australia, but also to highlight recent challenges to the concept of ESD using the state of New South Wales (NSW) as a case study.

Beginning with a description of the Australian concept of ESD, this paper first examines the implementation of ESD through both policy and legislation at the national level. The state of NSW is then selected for more detailed assessment, with examples of key State government legislation and court decisions considered. Equal emphasis is placed on both the achievements in ESD policy development and implementation through legislation, statutory planning procedures and litigation, as well as the challenges that have confronted the pursuit of ESD in NSW.

Since its introduction in 1992, the concept of ESD has matured into a key guiding principle for development and environmental decision-making in Australia. However, in recent years, ESD has been the target of significant challenge by some areas of government. Noteworthy among these challenges has been a failed attempt by the NSW Government to introduce new planning legislation which sought to replace ESD with the arguably weaker concept of “sustainable development”. Apparent from this episode is strong community and institutional support for robust sustainability provisions “manifested through ESD” within that State’s statutory planning system.

This paper provides an overview of the implementation of ESD in Australia within both a broader international context of sustainable development and specific instances of domestic interpretation and application. It extends this analysis by examining recent public policy attempts to reposition sustainability in the context of statutory planning system reform in NSW.

The ongoing armed conflict in Ukraine has had wide-ranging health, social and economic consequences for the civilian population. It has emphasised the need for comprehensive and sustainable reform of the Ukrainian mental health system. The Ukrainian Government has approved a vision for national mental health reform. This study aims to draw on the lessons of mental health reform in other conflict-affected settings to identify areas of priority for applying the national mental health policy in conflict-affected regions in the direction of better social inclusion of people with mental health conditions (Donetsk and Luhansk regions, directly affected by the conflict).

A literature review was conducted to identify lessons from implementing mental health reform in other conflict-affected settings. Findings were summarized, and best practices were applied to the national and regional policy context.

The literature described emergencies as an opportunity to build sustainable mental health systems. A systematic and long-term view for reform is required to capitalise on this opportunity. For better social inclusion, implementation of the concept for mental health and mental health action plans in Donetsk and Luhansk regions should prioritise raising mental health awareness and reducing stigma; developing the capacity of local authorities in the development and coordination of services; tailoring mental health service provision according to the availability of services and population need; targeting the needs of particularly vulnerable groups and embedding the activities of humanitarian actors in local care pathways.

This study summarises the literature on mental health reform in conflict-affected settings and applies key findings to Eastern Ukraine. This study has drawn on various sources, including peer-reviewed journals and grey literature and made several practical recommendations. Nevertheless, potentially relevant information could have been contained in sources that were excluded based on their publication in another language (i.e. not in English). Indeed, while the included studies provided rich examples of mental health reform implemented in conflict-affected settings, further research is required to better understand the mechanisms for effecting sustainable mental health reform in conflict-affected settings

The paper describes opportunities for developing a local community-based mental health-care system in Ukraine, despite the devastating effects of the ongoing war.

Over the past decade Australian local government has undergone drastic change. The sheer pace of reform has made it difficult for practitioners and scholars alike to document and evaluate these rapid changes and even most recent extant analyses are now dated. Given the urgent need to review trends in Australian local government, this paper examines the recent programs of legislative, structural, workplace and financial reform.

This paper aims to address to what extent local administration is involved in national planning focusing on drafting and reviewing processes of “Egypt Vision 2030”.

The paper plan to use focus group discussions and descriptive-analytical approach with representatives of local administration in three governorates.

Importance of local participation is not any more a question; however, participation concept and methodology are what matters. Participatory approach is not complex-free. It is crucial to consider conflicts of interest groups, ideologies, and political trends, communities’ high expectations, particularly of those who were marginalized and deprived for long time. Definitions should not be unified on national, regional and local levels. Each community needs to agree on its own definitions, needs, dreams and paths toward development. Accordingly, the role of the planner is to expand choices and opportunities for each citizen. Participation in planning for the future must include the coming generation who are opting to live this tomorrow. That requires institutionalization of youth participation in the decision-making processes.

It was difficult to ensure meeting adequate sample; however, the author does believe that the participated sample represents the case.

The impact of public participation in planning on enhancing the planning processes and strategic planning outcomes and implementation is not a matter of questioning anymore, although governments do not pay due attention.

Public participation in planning processes named participative planning is crucial for achieving development, social justice, economic development and public trust in governments.

The paper depends on focus-group discussions that were conducted by the author. Analysis and discussions reflect the author’s academic and practical experiences.

Lange's rejection of bureaucratic socialism can be traced throughout his works, from the very beginning to the end. Planners and economic agents have to act under mandatory rules provided by economic theory to avoid the risk of an autocratic regime detached from the people's needs. Drawing upon this premise, Walrasian theory played a pivotal role to introduce rules to tie the hands of socialist bureaucrats based on scientific, economic theory. In this sense, Lange's anti-bureaucratism and Walrasianism descended from a similar political premise. However, the coexistence of conflicting views into the same theory (such as Marxian and Walrasian theories) also implied potential risks, mainly when socialist democracy is conceived in technocratic terms and Marxian theory assimilates to natural sciences.

The purpose of this paper is to present an analytical summary of UK housing policies. It aims to evaluate UK government's housing policies, before and after the publication of the Barker Review, to tackle affordability issues in the owner‐occupied sector. It examines the extent to which housing policy contributes to or alleviates the problem of the affordability of owner‐occupied housing.

This paper evaluates the impact of UK government housing policies since 2000 on housing affordability by analysing their impact on the dynamics of housing demand and supply.

The Barker Review, which applied simple economic ideas and techniques in analysing the owner‐occupied UK housing market, argued that increases in new housing supply would help to improve housing affordability. The second Barker Review suggested that changes to the planning system were needed in order not only to increase new housing supply, but to make housing supply more sensitive to changing demands. The Barker Reviews brought about a major re‐think in government policy towards housing, particularly relating to new build and the planning system. However, the heavy reliance on the private sector to provide additional housing has reduced the effectiveness of policy changes. In addition, the adoption by the government of “demand‐side” housing policies has done little to negate the volatility of UK house prices or to raise the overall affordability of owner‐occupied housing.

This paper reflects on government failures in UK housing policy in addressing the affordability of owner‐occupied housing. The findings will be of interest to policy makers and housing researchers.

The purpose of this paper is to clearly identify a problem area in participation and indicate the potential for technology and eParticipation research as a response to the problem.

The approach taken within the paper is to develop a hypothetical argument illustrating deficiencies in the current UK approach to public participation and the use of expert evidence in consultation processes. The argument is developed using traffic analysis as an exemplar of such expert input to planning enquiries.

The literature indicates the current confrontation needs to be replaced by a process that supports informative communication and learning; treats citizens fairly and empowers them to have genuine impact on the decisions. Based on the hypothesis that the capability to re‐organise and present the same data in different forms and contexts enables information technology (IT) to bridge gap between different stakeholder groups the paper proposes the development of a collaborative approach to traffic assessment.

Such an enhanced process with appropriate IT support – SIRTASS – will enable planning activities achieve better decisions with greater community and citizen acceptance. If applied as a general approach there is the potential to significantly improve the speed and quality of the current UK system.

This paper is part of the debate about lack of participation and points to a particular area where research could make a significant contribution.

The purpose of this study is to examine the viewpoints and experiences of multiple budget actors to understand their particular budget related behaviours contingent upon the COVID-19 (C19) pandemic of a developing country.

This study uses Uganda as a case study and employs semi-structured interview method for the data collection. In trying to generate themes and patterns, data are analysed through three levels of coding: open, axial and selective coding. The contingency theory is used to interpret the data.

The task of budgeting formulation, implementation and control in times of C19 lead to varied actual behaviours of budget actors because of the environmental uncertainty, inappropriate structural and technological conditions and manipulative organisational cultures contingent upon the Ugandan C19 budget context.

The insights generated from the study can be useful for the national governments of emerging economies, e.g. African countries, to understand the conditions that influence the budget actors' behaviour and together, develop long-term financial resilience strategies to face future emergencies.

This study contributes to accounting and public budgeting theory by showing that contingency theory is a relevant framework for understanding budget actors' behaviour in emergency situations. The study potentially strengthens the contingency theory framework through its incorporation of organisational culture perspective into the “people” element.