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The purpose of this study is to evaluate the implementation of accrual accounting among two layers of government in Sri Lanka. This study examines the process of diffusion and application among and between provincial governments and local governments to assess the barriers and enablers on the implementation of accrual accounting.

The study relies on data collected through interviews with 30 accounting and finance personnel from all levels of government active in the diffusion process. Interviews were conducted to gather and assess their insights and perceptions on the diffusion of accrual accounting. The data are examined initially using Rogers (1995) “diffusion of innovation” theory to explain the factors influencing the diffusion and adoption of accrual accounting at two levels of government but the analysed primarily by comparing the perspectives of respondents between the different layers of government.

The findings show that the adoption of accrual accounting was more effective among local governments compared with provincial governments. The lack of effective communication and engagement from the leaders of the innovation failed to persuade provincial government adopters of the true value of the accounting reform. This is contrasted with local governments who openly adopted accrual accounting but not in response to pressure from provincial government, who have oversight responsibility for local governments, but in response to funding protocols initiated by the central government to account for grant funding.

The findings of the study should be interpreted with caution as the data are obtained from the narrow cohort of accounting and finance professionals and may not reflect the views or experience of all stakeholders involved in the diffusion of accrual accounting.

The paper contributes to the diffusion of accounting innovation literature by examining the role of key players in different layers of government, particularly visible among provincial governments where the lack of engagement delayed its commitment to the implementation of accrual accounting.

Local government is the second or third tier of government deliberately created to bring government to the grassroots population, as well as give its members a sense of involvement in the political process that controls their daily lives. Decentralization is a natural indispensable counterpart to pluralistic democracy, i.e. it extends the work of democracy and fulfils democratic aspirations. Consequently, any political reform aimed at democratizing institutions, will only be effective if it is accompanied by far‐reaching administrative reforms which effectively redistribute power. In South Africa’s political circumstances as a country of almost 40 million, constituted of heterogeneous cultural and political groups, the need for effective decentralized democratic local government as a vehicle for development and national integration is imperative. The current interim constitution reflects a certain degree of decentralization. It exhibits a highly visible effort and a bold move towards full autonomy. The country currently has nine provinces and approximately 700 transitional non‐racial local authorities. The November 1995 and May/June 1996 local government elections was a watershed in political history and was the last chapter in the democratization of the South African State. The relationship between central, provisional and local authorities has been debated and the view is that elected officials must wield real power and the State wishes to protect local government. Details powers, functions and structures of local government will be defined in terms of provincial legislation. However, although local governments are creatures of provincial legislation and provisional government will exercise control over them, they will still have a reasonable amount of autonomy. The process has therefore been underway to determine the constitutional and legal position of local government in relation to central and provincial government. An important issue was the possible devolution of powers and functions to local government. The State is nurturing a co‐operative system where measures to harmonize relations between central, provincial and local governments are encouraged and promoted. The new South African State as defined by the new Constitution will be highly centralized as provincial power over local government is limited. Central government’s legislative competence over local government is strengthened as the former must determine the appropriate fiscal powers and functions of each category of local government. However, the final analysis, the purpose of the Constitution should not be forgotten. It is intended to define the basic rules in terms of which the country should be governed. The Constitution proposes the idea of recognizing distinct “spheres” of government as opposed to “levels” of government. The implication of this is that one tier of government is not inferior to the other. Each sphere of government is given definite responsibilities on which the other spheres are not allowed to encroach.

Recent research has drawn attention to the tension between the Central and local governments in China regarding their roles in environmental protection. This paper aims to explore this tension and examine the extent to which local/provincial government’s environmental oversight has influenced the quality of corporate environmental disclosure in China.

A sample of 198 listed companies in heavily polluting industries were selected to examine the relationship between their environmental disclosure quality and the respective local government’s environmental oversight level.

The results provide evidence that local/provincial government’s environmental oversight significantly influences environmental disclosure in China. Despite the coercive pressure from the powerful Central government on corporate environmental disclosure, local/provincial governments are able to buffer the pressure and adjust the intensity of their environmental oversight on companies during the implementation of central policies to retain local economic and political interests. This may partially explain the persistent issue of low environmental disclosure quality in China.

This study enriches our understanding of the significant role of local governments in China in enhancing or sometimes discounting the regulatory enforcement of the Central government on corporate environmental disclosure, pointing to the need for concerted efforts by both local and Central governments to advance environmental disclosure development.

Research on environmental disclosure in developed countries has been well established in the literature. However, such research in developing nations is still limited, especially in China, the world largest developing country. The existing literature on environmental disclosure in China links it with either market demands, or regulatory enforcement from the Central government. The importance of local/provincial governments and their environmental oversight has long been ignored, which motivates this research.

This paper examines how firms respond to local government’s environment initiatives through textual analysis of government work reports (GWRs). This study aims to provide insights into how firms strategically respond to government’s environmental initiatives through their disclosure and investment practices.

This study uses a textual analysis of GWRs from China’s provinces. The frequency and change rate of environmental keywords in these reports are used as a measure of the government’s environmental initiatives.

This study finds that environmental disclosure scores in environmental, social and governance (ESG) reports increase with the frequency or change rate of environmental keywords in provincial GWRs. This effect is more pronounced for non-state-owned enterprises, firms in highly marketized provinces or those listed in a single capital market. However, there is no significant relationship between firms’ environmental investments and government initiatives, except for cross-listed firms in provinces with consistently high frequency of environmental keywords in their GWRs.

The findings indicate that government environmental initiatives can shape firms’ disclosure behaviors, yet have limited influence on investment decisions, suggesting that environmental disclosure could potentially be opportunistic. This underscores the need for more effective strategies to stimulate firms’ environmental investments.

This study provides valuable insights into the differential impacts of government environmental initiatives on firms’ disclosure and investment behaviors, contributing to the understanding of corporate environmental responsibility in the context of government initiatives.

Sometimes regarded as the best method of prioritizing budgetary expenditures, Zero-Based Budgeting (ZBB) was introduced into China in the early 1990s and systematically adopted since the recent budgeting reform although it has experienced numerous failures in many countries. This study examines ZBB as practiced in Hubei province in China. In Hubei, although the reformers are intended to create ZBB as a general budgeting framework, eventually, it was a Chinese style Target-Based Budgeting (TBB) rather than ZBB that has been put into place. Interestingly, ZBB has not disappeared but is deliberately applied to budgetary decisions of one type of expenditures under the Chinese style TBB. However, even in the field where ZBB is practiced, its achievements are at best moderate. The Chinese experiment of ZBB presents something new not only for the theory of ZBB but also for the budgeting literature.

This paper aims to examine Canadian government measures to support country’s economic recovery and sustainable development. The goal is to examine whether all orders of government are working well to deliver the required help to Canadians.

The theoretical foundations for this article are drawn from liberal and institutionalist approaches to comparative politics. Specifically, the proposed study draws on political tensions that occur because of actions of self-centered regional (provincial) governments who legitimize individual policies based on their self-centered economic and political objectives.

Nowadays, we can observe the primary role of the state in supporting and regulating the health governance systems, the economy and social life. Many informal groups have unstructured approach, which does not require them to follow existing strategies. The challenges caused by COVID-19 have led to the resurgence of collective, state-based approaches to the recovery. The key findings illuminate the importance of crisis communication activities which should be implemented properly. This implies that all disclosures must be timely and truthful.

The study helps to better understand the events that disrupt parts of the Canadian economy during pandemic. It reviews the essential functions that are critical for reliable operation of infrastructure services to ensure safety and well-being of the population. During the COVID-19, federal–provincial–territorial collaboration runs into resistance because of competing interests, resource constraints, legacies from past conflicts and lack of coordination. In contrast to managers, who often focus on tangible short-term results, today’s leadership more often seeks intangible long-term results. This means that the central–local government relations tend to be more informal.

In the face of external shock, such as COVID-19, it did not take much time for Canadian provincial governments to realize that they cannot cope with a wide range of challenges alone. In these circumstances, the narratives of how governments work together during the challenging time to impact their desired outcomes are of crucial importance.

Although the “Administrative Reform Program” was initiated by former Premier Lian Chain in 1993, the comprehensive “Government Reinvention” programs which emphasized the notion of entrepreneurial government were proposed and implemented by former Premier Vincent Shiew in 1998, and similar reform strategies and designs have been followed by the DPP administration since 2000. Despite the continuity in reform efforts, full-scale reform assessment based on concrete empirical evidences is still difficult to be found. The proposed study attempts to evaluate the results of government reform in Taiwan's local government by focusing on one major question: Have local governments in Taiwan become “smaller and better”? This question will be addressed by looking at indicators in three areas: changes in the size of local government in terms of human and financial resources, changes in the level of corruption, and changes in citizen's evaluation of the performance of local government. It is argued that the progress of government reform at the local level is slow, and the tentative evaluation show warning signals.

This chapter traces the evolution of political–administrative relationships in the South African public service. It traces how segregation and apartheid laid down the foundation of the country’s governmental system. The public service was effectively set up for Whites and poorly resourced self-governing territories were set up for Blacks. The National Party (NP) was in office from 1948 to 1994 and this long period in office led to the politicisation of the bureaucracy, with public servants gradually starting to adopt the government’s way of thinking instead of being impartial. In the 1980s, under President P.W. Botha, the government embarked on public sector reform, which included politicisation of the top levels of the public sector.

The role of the PSC/CoA is discussed – it had omnipotent human resources powers over the public service, particularly during the dying days of apartheid. The chapter then examines constitutional change in the 1990s, looking at both the Interim and Final Constitutions, which laid down the foundation of a democratic society. There is particular emphasis on political–administrative relationships and the declining influence of the PSC.