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Article
Publication date: 1 April 2002

Susan A. MacManus

Government’s e-procurement system has not caught on as rapidly as has e-Bay! This article examines the slow implementation rate of public e-procurement systems. It…

Abstract

Government’s e-procurement system has not caught on as rapidly as has e-Bay! This article examines the slow implementation rate of public e-procurement systems. It challenges the notion that efficiency gains alone can entice governments to leave traditional procurement systems and principles behind. Four traditional procurement principles are reexamined to see whether they are deterrents to e-commerce: (1) low bid wins and that’s a must; (2) separation between the vendor and user is desirable to avoid claims of favoritism; (3) fixed price and fixed term contracts are best for government; and (4) open access is absolutely imperative in all situations. The jury is still out as to whether the new commerce is contingent upon a reformulation of these principles.

Details

Journal of Public Procurement, vol. 2 no. 1
Type: Research Article
ISSN: 1535-0118

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Article
Publication date: 1 March 1996

Susan A. MacManus

Historically, citizen input into the capital budgeting planning and project selection process has been sporadic and often limited to the most politically-attentive…

Abstract

Historically, citizen input into the capital budgeting planning and project selection process has been sporadic and often limited to the most politically-attentive, “connected” individuals and groups. The near-sightedness of such an approach has become apparent as the public’s cynicism toward government has intensified, along with its reticence to support bond referenda, and its propensity to file equity-oriented lawsuits criticizing capital project decisions. To combat these problems, local governments across the U.S. are broadening constituent involvement in their capital budget process, especially at the front-end where possible projects are identified and selected for inclusion in the capital improvement plan. This article examines the four major approaches that are being utilized: decentralizing public hearings; using community-wide public opinion surveys to gauge public support for various projects and revenue-raising options; expanding citizen access and input to, and feedback from, government interactive data bases; and creating more formalized roles for citizens on capital budget planning committees. Each of these approaches has its own assets and liabilities which are delineated.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 8 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 1994

Merl M. Hackbart and James R. Ramsey

State budgeting processes and decision making have been the subject of numerous research efforts. Such studies have been based upon the premise that improved budget…

Abstract

State budgeting processes and decision making have been the subject of numerous research efforts. Such studies have been based upon the premise that improved budget processes will improve budget decisions and resource allocations. Among the specific topics of such studies have been the nature and focus of state budgetary processes and innovations as well as inquiries into the training and background of state budgeting personnel. This study focused on the perceived contributions of budget theory, processes and concepts by state budget practitioners. The inquiry also analyzed the differences between state budget directors and their staffs regarding such "perceived" contributions. The results indicate a high degree on similarity of perceived values of the various budget theories, processes and concepts by both groups. Budget process and evaluation concepts were identified as valued concepts which enhanced their budget preparation and execution skills. Both groups indicated a high value for revenue and expenditure forecasting. Such high values probably result, in part, from the fiscal stress encountered by state governments over the past decade. Overall, the study further clarifies which budgeting concepts and processes are most highly valued by state budget practitioners. In addition, the results provide insights for the design of budgeting and financial management courses in public administration and professional development programs.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 1994

Howard A. Frank and XiaoHu Wang

This article presents a study of revenue forecasting in a Florida municipal government. Seven techniques, including the budget officers' judgmental approach, time series…

Abstract

This article presents a study of revenue forecasting in a Florida municipal government. Seven techniques, including the budget officers' judgmental approach, time series models, a deterministic model, and an optimized model, are employed with franchise and utility receipts in the Town of Davie. The authors found that simple time series models outperformed deterministic models and the judgmentally derived forecasts of local officials. Consistent with prior research, findings here suggest that the time series models are not only accurate, but also easy to implement and readily comprehensible by local officials.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 1994

Joseph P. Viteritti and Thomas W. Matteo

This paper updates and expands Norton's 1979 study of the political economy of city life cycles in thirty jurisdictions. Using 1970 and 1976 fiscal data, Norton had found…

Abstract

This paper updates and expands Norton's 1979 study of the political economy of city life cycles in thirty jurisdictions. Using 1970 and 1976 fiscal data, Norton had found that older cities of the Northeast and North Central states provide a more extensive range of services and have a stronger commitment to social welfare functions than younger cities of the South and Southwest. A thirty-five city survey using 1991 data generally confirms his findings. We found significant differences in the service mix, spending patterns and revenue sources of older and younger cities. Older cities offer a broader mix of services with the most dramatic differences among redistributive and safety functions, and notable differences in the public works and administrative services categories. Older cities expend more per capita on local services and exhibit different spending priorities. They spend propor-tionately more on redistributive services, eg. health, hospitals, welfare and housing. They also spend more per capita on police, fire and education. On the revenue side, older cities depend more on commercial property taxes, while newer cities rely more on residential property taxes. The most significant difference on the revenue side, however, concerns the greater reliance of younger cities on locally generated non-tax sources (eg. user fees), whereas older cities remain more dependent on intergovernmental aid.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2017

John L. Daly and Michael A. Buehner

P-card (i.e., procurement card) programs have been praised as innovative means for procurement systems to save fiscal resources for municipal government while granting…

Abstract

P-card (i.e., procurement card) programs have been praised as innovative means for procurement systems to save fiscal resources for municipal government while granting greater purchasing discretion for departmental endusers. Using Hillsborough County (Tampa), Florida as a case study, the authors identify four critical factors that influence the successful implementation of municipal P-card systems. In the final analysis, the authors suggest that the distinction between organizational success and failure for these programs is likely to be a factor of organizational commitment more than technical capacity.

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Journal of Public Procurement, vol. 3 no. 1
Type: Research Article
ISSN: 1535-0118

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Article
Publication date: 1 May 1993

THE popular image of Ireland is of a land where one can enjoy the perfect holiday. If you are a golfer, fisherman, rambler or if you just enjoy good food and of course the…

Abstract

THE popular image of Ireland is of a land where one can enjoy the perfect holiday. If you are a golfer, fisherman, rambler or if you just enjoy good food and of course the black nectar for which it is famous, then Ireland is the place to go, take the word of TV Chef, Keith Floyd. Ireland however, unlike many small countries, is not content to base its economy on tourism.

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Aircraft Engineering and Aerospace Technology, vol. 65 no. 5
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 1 March 1996

Alex Sekwat and Arie Halachmi

Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 8 no. 4
Type: Research Article
ISSN: 1096-3367

Content available
Book part
Publication date: 23 January 2020

Matthew Conner and Leah Plocharczyk

Abstract

Details

Libraries and Reading
Type: Book
ISBN: 978-1-78973-385-3

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Article
Publication date: 31 July 2007

Susan Grantham

The purpose of this paper is to examine the communication challenges Merrill Lynch encountered during the transition phase and post‐merger with Advest and the subsequent…

Abstract

Purpose

The purpose of this paper is to examine the communication challenges Merrill Lynch encountered during the transition phase and post‐merger with Advest and the subsequent problems that resulted in drastically fewer numbers of Advest advisors joining, or staying with, Merrill Lynch than was first anticipated.

Design/methodology/approach

The paper is based on interviews with Advest employees at the time of the merger; this case study includes an overview of the anticipated outcomes, the communication strategies employed by Merrill Lynch during its transition phase, and the barriers that contributed to the less than desired results that occurred.

Findings

The paper finds that Merrill Lynch determined that at least 65 percent of Advest's financial advisors would need to join Merrill Lynch by the closing date of the merger in December 2005 for the merger to be determined a financial success. Fifty percent of Advest financial advisors did not join Merrill Lynch by the closing date and, by July of 2006, approximately 80 percent of the advisors had left. Merrill Lynch failed to identify and address the primary concern to this key target audience; the anticipated change in the organizational culture. During the transition phase, Advest advisors gained much of their information from outside sources including competitors' recruiters who focused on the “Mother Merrill” reputation that was antithetical to Advest's organizational culture. The media also served as a primary source of information.

Research limitations/implications

The paper shows that the pivotal issue affecting the success of this merger was the anticipated change by Advest's advisors to the organizational culture. Strategic communications that may have proven effective in addressing this issue during the merger between Merrill Lynch and Advest are not applicable for all mergers.

Practical implications

Risk assessments identify key areas of interests to both internal and external stakeholders. This activity empowers an organization to adopt a proactive approach to effectively communicate with key stakeholders. When a risk assessment is not conducted, or fails to identify key issues, the potential for a crisis increases. Had Merrill Lynch conducted a risk assessment that identified the impending change in the organizational culture as the issue most relevant to Advest's financial advisors, on‐point communication strategies could have been developed and delivered that would have reduced the risk of these employees leaving.

Originality/value

This paper highlights the need for risk assessment during the pre‐merger phase in order to develop and implement targeted communication plans.

Details

Journal of Communication Management, vol. 11 no. 3
Type: Research Article
ISSN: 1363-254X

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