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Even though e-leadership was broadly defined in 2001 (Avolio et al.), there has been surprisingly little progress (Avolio et al., 2014). In order to make a better progress, the authors recommend dividing the field into four quadrants to facilitate the research focus. It can be divided by e-leadership phases (the adoption of technology phase vs the quality of use of technology phase), as well as the purposes (e-leadership as virtual communication vs e-leadership as management of organizational structures). The paper aims to discuss these issues.

This study provides a model of e-leadership as communication adoption at the individual level (ECAM_i). Structural equation modeling was used to test a previously published model by Van Wart et al. (2017a). The model included select traits and skills (as antecedent conditions), awareness of ICTs, evaluation of ICTs, willingness to expend effort in learning about ICTs, intention to use ICTs, and facilitating conditions.

The overall model demonstrates a good fit. It can be concluded that the ECAM_i represents a valid model for understanding e-leaders’ technological adoption. It is also found that while all select skills and traits are significant – energy, responsibility and analytical skills stand above the others.

To the best of the authors’ knowledge, this represents the first effort to operationalize e-leadership.

This study assesses the change in states’ financial condition by examining their financial data in fiscal years (FY) 2003 and 2004. It explores and explains how much the change was, how it occurred, and whether and how closely the change might respond to states’ socioeconomic development. The study finds that states’ financial condition varied significantly from FY 2003 to FY 2004. Changes in different aspects of financial condition are interrelated, although these changes may not occur simultaneously at the same pace. The change in financial condition may result from the multi-year cumulative socioeconomic development in personal income and employment, but not in population. The impact of personal income and employment on financial condition of a government is likely long term; it may take 3-4 years for the growth in personal income and employment to benefit a government’s financial condition. The results also suggest that the cumulative improvement of personal income and employment for consecutive years prior to a fiscal year is more likely to improve the financial condition of that year than a personal income or employment increase that follows an up-and-down pattern of growth. These findings can be used to develop effective strategies to improve financial conditions in government.

Recent public sector management reform efforts have focused on the decentralization of managerial discretion and the empowerment of operational managers. To what extent have purchasing functions been decentralized in municipal governments in the wake of these efforts? What are the organizational factors associated with the decentralization of purchasing? On the basis of a national survey of municipal governments in the United States, this research finds that decentralization of the responsibility for purchasing has been limited. The decentralization that has occurred is associated with decentralization of budgeting and personnel systems, an organization=s analytical capacity to employ administrative and analytical tools, and an organization=s commitment to and support of enhanced performance and accountability.

This article describes structural developments of public expenditures in China in the past 30 years and demonstrates an increasing public's need for services in areas of education, health care, social security, and housing. Starting with a theory explaining the need to adjust the spending structure, the article specifies a proper proportion of public service expenditures in total governmental spending and discusses a possible path to this spending structure.

Local governments are often forced to purchase expertise for non-recurring analyses, such as rate setting for water and sewer services, because it is not cost-effective for these governments to maintain such expertise in-house or because independent analyses are preferred by watch-dog agencies or mandated by state statutes. However, like many ostensibly value-neutral analytical studies, these studies inevitably entail policy choices of which elected policy makers may not be aware. External analysts may not be aware of idiosyncratic factors, and they apply boilerplate perspectives that may not be responsive to local preferences. These perspectives limit policy options, although they may appear to be value-neutral. Policy makers must take an active role in these analytical studies in order to ensure that local preferences and specific factors are considered. Citizen committees comprised of residents with the necessary expertise, or experts from local colleges and universities may be able to provide the necessary oversight.

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.

This study discusses conditions for effectively implementing outcome-oriented performance budgeting. Using a survey of local officials in Florida, it finds that public officials' consensus on organizational goals and performance measures is necessary for effective implementation. Consistent communication among public officials and legislative support are crucial for this strategy. This study also reveals that performance reporting and management practice can enhance performance budgeting. In addition, an understanding about how budgetary inputs are converted into budgetary outcomes is also important. Finally, a performance budgeting system, with an emphasis on outcome measures and citizen evaluation, should include various types of performance measures.

Since the late 1970s, Chinese policymakers have implemented many policies to reform their country's administrative systems for the purpose of promoting economic development. In the area of public budgeting and finance, reform policies have been introduced to improve China's taxation system, budgeting system and intergovernmental fiscal relations. The implementation of these policies has resulted in many changes and improvement to China's society and has also created new challenges to China's future development. This symposium introduction provides a brief review of the development of reform policies and a summary of five articles that examine China's revenue system, public expenditure structure, budgeting control, incentive policy, and education finance.

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.