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Book part

Serap Sebahat Yanik, Seval Kardes Selimoglu and Gul Yesilcelebi

Government accounting shows the assets and resources of the government, the changes that occur in them, to provide the necessary information to evaluate the effectiveness…

Abstract

Government accounting shows the assets and resources of the government, the changes that occur in them, to provide the necessary information to evaluate the effectiveness of the government in revenue and expense management, and to produce the information required by economic management. In this context, the past, present, and future of the Turkish government accounting system discussed in the theoretical framework in the study.

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Book part

Christopher J. Coyne and Abigail R. Hall

This paper analyzes how the use of unmanned aerial vehicles (UAVs) or “drones” in foreign interventions abroad have changed the dynamics of government activities…

Abstract

This paper analyzes how the use of unmanned aerial vehicles (UAVs) or “drones” in foreign interventions abroad have changed the dynamics of government activities domestically. Facing limited or absent constraints abroad, foreign interventions served as a testing ground for the domestically constrained U.S. government to experiment with drone technologies and other methods of social control over foreign populations. Utilizing the “boomerang effect” framework developed by Coyne and Hall (2014), this paper examines the use of drones abroad and the mechanisms through which the technology has been imported back to the United States. The use of these technologies domestically has substantial implications for the freedom and liberties of U.S. citizens as it lowers the cost of government expanding the scope of its activities.

Details

New Thinking in Austrian Political Economy
Type: Book
ISBN: 978-1-78560-137-8

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Article

Dibakar Ray, Umesh Gulla, Shefali S. Dash and M.P. Gupta

The purpose of this paper is to present such an analytical framework for analyzing Government Interoperability Frameworks (GIFs) and to do a comparative analysis of a set…

Abstract

Purpose

The purpose of this paper is to present such an analytical framework for analyzing Government Interoperability Frameworks (GIFs) and to do a comparative analysis of a set of GIFs using the analytical framework. Based on the comparative analysis, the paper presents a set of recommendations useful for new GIF initiatives.

Design/methodology/approach

Drawing on literature and personal knowledge and experience, an analytical framework is proposed for qualitative comparison of GIFs. The analytical framework is based on three core areas of interoperability frameworks – context, content, and process. A total of 21 GIFs are analyzed and evaluated against the framework. The primary sources of information for the study are the interoperability framework documents. In some cases, published articles, brochures, etc. are used as additional sources of information.

Findings

The comparative analysis shows that the analytical framework adequately covers all the features of the GIFs. Comparative analysis also shows that most of the GIFs concentrate mainly on technical and syntactical aspects only. Organizational and semantic issues are covered only by a handful of GIFs. At the policy level, most common interoperability policies are found to be: the universal adoption of common specifications used on the internet and world wide web, use of XML for data integration and data management, and use of open standards for all public sector information systems. Regarding management of GIF, it is found that German, Greek and New Zealand GIFs document the process of standards life cycle management in a much better way, whereas UK e‐GIFs' coverage of management and compliance mechanism of GIF is excellent. Overall, it is found that the UK e‐GIF is one of the most mature and exhaustive on all counts. German – Standards und Architekturen f¨r eGovernment‐Anwendungen on the other hand is found to be a unique effort. It incorporates features of both an enterprise architecture and those of an interoperability framework.

Originality/value

The contribution of the study is substantial for academia and practitioners. For academics, this framework can be used in future research as a tool to benchmark and grade GIFs. The practitioners, on the other hand, can use the study, to identify various essential features of a GIF which can be very useful for new GIF initiatives. The six‐layered e‐government technical architecture discussed here can be used to check the current status of technical interoperability in an organization and to identify gaps in the technology coverage.

Details

Transforming Government: People, Process and Policy, vol. 5 no. 2
Type: Research Article
ISSN: 1750-6166

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Article

Dilip Mookherjee

– This paper aims to provide an overview of recent research on accountability of local and state governments in India.

Abstract

Purpose

This paper aims to provide an overview of recent research on accountability of local and state governments in India.

Design/methodology/approach

The Downsian theory of electoral competition is used as a departure point for classifying different sources of government accountability failures. Subsequent sections deal with each of these sources in turn: limited voter participation and awareness; ideology, honesty and competence of political parties and electoral candidates; capture by elites; clientelism and vote-buying. Each section starts by explaining the relevant departure from the Downsian framework and then reviews available empirical evidence in the Indian context for each of these possible “distortions”, besides effects of related policy interventions. The final section summarizes the lessons learnt, and the fresh questions that they raise.

Findings

The paper describes a range of possible reasons that limit the effectiveness of elections as a mechanism inducing governments to be accountable to their citizens and reviews the evidence available from the Indian context concerning each of these.

Originality/value

The contribution of the paper is to provide an overview and perspective of recent literature on political economy problems affecting performance of state and local governments in India.

Details

Indian Growth and Development Review, vol. 7 no. 1
Type: Research Article
ISSN: 1753-8254

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Article

Eric Prier, Edward Schwerin and Clifford P. McCue

In general, there are many disincentives standing in the way of promoting change in public procurement practices by government agencies. Because engaging in sustainable…

Abstract

In general, there are many disincentives standing in the way of promoting change in public procurement practices by government agencies. Because engaging in sustainable purchasing requires some level of entrepreneurialism and risk-taking, a sorting framework is adopted to gauge whether some organizations are systematically more likely to pursue sustainable public purchasing (SPP) efforts than others. One-way analysis of variance and other methods are applied to a survey of public procurement practitioners across over 300 governments in the U.S. Results strongly suggest that agencies of various scope and reach tend to abstain from aggressively pursuing SPP efforts. However, when they do employ SPP, these efforts tend to be quite variable across and within levels of government and organizational size. In an effort to bridge theory with empirical data, a strong case can be made that the current state of SPP in the United States is the result of random and very cautious experimentation with little systematic pattern to SPP adoption.

Details

Journal of Public Procurement, vol. 16 no. 3
Type: Research Article
ISSN: 1535-0118

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Book part

Swapnil Garg and Diptiranjan Mahapatra

To recognize and investigate the hypotheses that opportunistic behaviour of project participants in infrastructure public–private partnerships (PPPs) changes over the…

Abstract

To recognize and investigate the hypotheses that opportunistic behaviour of project participants in infrastructure public–private partnerships (PPPs) changes over the project’s life cycle. Case study methodology is adopted. The first Indian highway PPP project, awarded with negative grant, is used as the case context. Opportunistic behaviour is a continuous game played by the project stakeholders. Its manifestation depends on the vulnerability of the other party at that point in time in the project life cycle and the past display of opportunism. Because the study is limited to a highway project in an emerging economy, the findings may lack generalizability for which further research is recommended. PPP is increasingly popular. Stakeholders recognize that the existing ex-ante contractual arrangements that seek to mitigate opportunism are not enough for project success. This study addresses this difficulty by providing a closer understanding of how opportunistic behaviours evolve over projects’ life cycle and what steps are necessary to negotiate. Failure to address the antecedents of opportunistic behaviour in time leads to a competition to be more opportunistic, in which the common public gets short changed. This study is an attempt to advance understanding of stakeholders’ behaviour outside the ambit of contract. The extant literature is largely silent on the timing and vulnerability of opportunistic behaviour, viewing it as a static concept. The study demonstrates the changing nature of opportunism that manifests in different forms over the projects life cycle.

Details

The Emerald Handbook of Public–Private Partnerships in Developing and Emerging Economies
Type: Book
ISBN: 978-1-78714-494-1

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Article

Dele Olowu

Findings of the Secretariat of the African Association for PublicAdministration and Management (AAPAM′s) study on “AdministrativeResponses to the Economic Crisis in…

Abstract

Findings of the Secretariat of the African Association for Public Administration and Management (AAPAM′s) study on “Administrative Responses to the Economic Crisis in Africa” (1989) are summarised, focusing on the experiences of four African countries: Ghana, Nigeria, Tanzania and Zimbabwe. Research was based on a model of administrative responses to the “crisis”, predicting four types of change – changes in scope, processes, organisational structures and resource capacity (manpower, finance and equipment) of African Public Administration Systems (PAS). Reports of the subsequent workshop of researchers and policy makers on “Improving Public Sector Management in Africa”, at Arusha, Tanzania in April 1990 are examined, comparisons of the common concerns and dilemmas of the four countries are noted, and conclusions are drawn.

Details

International Journal of Public Sector Management, vol. 4 no. 3
Type: Research Article
ISSN: 0951-3558

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Article

Konstantin Timoshenko and Pawan Adhikari

The purpose of this paper is to contribute to knowledge about Russian public sector accounting in times of change by exploring the emergence of a new way of accounting for…

Abstract

Purpose

The purpose of this paper is to contribute to knowledge about Russian public sector accounting in times of change by exploring the emergence of a new way of accounting for Russian central government.

Design/methodology/approach

In this paper, accounting is viewed as a social and institutional practice. A frame of reference guided by three theoretical perspectives is elaborated on. This troika incorporates a system approach to accounting, an accountability approach, and an institutional approach. Document search represents the major method of collecting data for this paper.

Findings

This paper suggests that launching a nascent version of Russian central government accounting is better comprehended in terms of legitimacy rather than in terms of instrumentality.

Research limitations/implications

This paper focuses on the appearance of up‐to‐date accounting provisions at macro‐level and does, therefore, have limitations with regard to scope. This makes it intellectually rewarding to link the central government initiatives with endeavours to implement them at different levels of government and in specific public sector organizations.

Originality/value

Bearing in mind, the lack of consistent research efforts on the topic in Western English‐language literature, this paper strives to bring rather “alien” Russian central government accounting into the international arena for the purposes of cross‐national comparisons and wide‐ranging discussions. It also contributes to the literature dealing with the role of international organizations in the reform of public sector accounting.

Details

Journal of Accounting & Organizational Change, vol. 5 no. 4
Type: Research Article
ISSN: 1832-5912

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Article

Amritesh, Subhas C. Misra and Jayanta Chatterjee

The article aims to identify the possibility of contextual shift in traditional notions of e‐government service environment. The authors propose the existence of a new…

Abstract

Purpose

The article aims to identify the possibility of contextual shift in traditional notions of e‐government service environment. The authors propose the existence of a new institutional entity as core service providers in addition to the government (G) and citizens (C) in the existing G2C e‐government service environments. Considering the nature of actors involved, the authors position the new e‐government environment under “credence based” service setting that emphasizes user's perspective. The work expands the scope of e‐government to accommodate a much broader range of similar services.

Design/methodology/approach

Scenario study has been chosen to understand the proposed contextual shift in traditional e‐government service setting. Study of one of the e‐government practices – “e‐counseling in India” – has been illustrated to advocate the authors' viewpoint. The data is collected from authorized government websites in India that offer e‐counseling services. In addition, 15 in‐depth interviews were also performed with government officials and users to have a deeper understanding about the new service setting.

Findings

The study has revealed and defended the authors' proposition on “contextual shift” and validated the existence of “credence based” setting in e‐government service environments. Moreover, it provides preliminary insights about why and how information quality can be a critical element for the aforesaid setting.

Practical implications

Identification of “credence based” e‐government service environments may require a different design strategy for structures, policies, systems, and services to fulfil the user expectations.

Originality/value

Attention is given to developing credence based context for G2C e‐government environments. This “contextual shift” identified in this paper contributes to the existing stream of research that emphasizes user's perspective in e‐government services.

Details

Transforming Government: People, Process and Policy, vol. 7 no. 3
Type: Research Article
ISSN: 1750-6166

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Article

Belinda Luke, Kate Kearins and Martie‐Louise Verreynne

This article aims to consider success in terms of the financial returns and risks of new public management (NPM) in state‐owned enterprises (SOEs).

Abstract

Purpose

This article aims to consider success in terms of the financial returns and risks of new public management (NPM) in state‐owned enterprises (SOEs).

Design/methodology/approach

Financial returns of New Zealand SOEs were examined through a review of their annual reports over a five‐year period. Dimensions of risk were examined through interviews conducted in two phases over a two‐year period with senior executives from 12 of the (then) 17 SOEs operating in New Zealand.

Findings

Findings indicate the potential for SOEs to operate as profitable government investments, with clear support for positive financial returns under NPM. However, variations noted within individual SOEs also indicate that profitable and commercial operations may not be possible in all cases. An examination of the risks associated with SOEs' operations reveals a number of dimensions of risk, encompassing financial, political (including regulatory), reputational, and public accountability aspects.

Practical implications

There is a need for an enhanced awareness on the part of internal and external stakeholders (such as the government and general public) of the risks SOEs face in pursuing higher levels of profitability. Also required, is a more acute understanding on the part of internal and external stakeholders (e.g. government and the public) of the need for SOEs to manage the range of risks identified, given the potentially delicate balance between risk and return.

Originality/value

While previous studies have considered the financial returns of SOEs, or the risks faced by the public sector in terms of accountability, few have addressed the two issues collectively in a single context.

Details

International Journal of Public Sector Management, vol. 24 no. 4
Type: Research Article
ISSN: 0951-3558

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