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Purpose – This chapter aims to identify stakeholder perceptions on the service performance accountability of Malaysian local authorities.

Design/methodology/approach – A questionnaire survey provides the primary source of information, and both descriptive and analytical methods are employed to support the analysis of the empirical findings.

Findings – The chapter shows that despite a strong interest amongst stakeholders for greater accountability of Malaysian local authorities, a standard definition and scope of accountability has not emerged. However, the findings do indicate a new bond of accountability emerging between local authorities and its broader public than previously existed.

Research limitations – The findings and discussion are limited to the propositions put forward in the questionnaire. Alternative research methods would complement the findings.

Originality/value – The findings contribute to our understanding of accountability as interpreted by key stakeholders of local authorities located within the context of a developing country. This could potentially assist Malaysian public sector administrators whereby, and arguably, enhancing the public accountability of local authorities may contribute to an improvement in the performance management of Malaysian local authorities.

We examine how authorities' use of fair decision-making procedures and power benevolently shape workers' impressions of them as competent and warm, which serve as a mechanism whereby authorities' behaviors shape workers' emotional responses. We investigate how the role of these impressions differs depending on authority gender and consider whether emotional responses differ for male and female subordinates.

We conducted a between-subjects experimental vignette study in which we manipulate an authority's behaviors and gender. We use multigroup mediation analysis to test our predictions.

Authorities who employ procedural justice and benevolent power elicit reports of heightened positive emotion experiences and intended displays and reports of reduced negative emotion experiences and intended displays. These behaviors also enhance views of authorities as competent and warm. The mediating role of impressions differs by authority gender. Authority behaviors prompt reports of positive emotions through conveying impressions that align with authorities' gender stereotypes (competence for men, warmth for women). In contrast, warmth impressions mediate effects of behaviors on reported negative emotions when authorities are men, whereas when authorities are women, benevolent power use directly reduces reported negative experience, and procedural justice reduces negative display. Female respondents are more likely to report positive emotion experience and display toward male authorities and negative display toward female authorities.

By examining competence and warmth impressions as mechanisms, we gain insight into how the process by which authority behaviors affect worker emotions is gendered and shed light on micro-level dynamics contributing to gender inequality at work.

Great Britain is a laboratory for new techniques of public management; it is therefore an interesting place to look at for people willing to get involved in large public organisations. The French ‘institute for local studies’, trains future professionals, selected after graduation or after a working experience, in order to take high positions in local authorities nationwide. Three pairs of trainees belonging to the 2012–2013 group spent two weeks in three local authorities in England, with the purpose of analysing the performance management in these organisations.

British and French scholars dedicated to public organisations provided the six trainees with a global view of local government and reforms in the United Kingdom. After that, each pair exchanged information with the local authority they would visit; during the two weeks they spent there, an officer followed their works. They interviewed numerous professionals, elected members and unionists, attended meetings and events. Back in France, they presented their findings in several documents. The original subject was measuring and managing performance; in fact, the three pairs went farther and looked over many aspects of the organisations’ functioning.

Local authorities are facing important budget reductions and appear fragile; they put forward the idea of resilience to express the necessity of using all their resources to deal with a difficult situation. Elected members have a role of political initiative, but they also focus a lot on control, which is much more developed in Britain than in France; managers experience a very difficult period, with a lot of threats on their jobs, teams and projects. In this context, professional networks are very important; peer review is an interesting example of the role of professional exchanges in the search for new solutions. At last, unions don’t seek conflicts but try to accompany changes, lessening their negative consequences on people.

This work is not an academic one but an approach of the reality of organisations analysed by professionals or future professionals of the public sector, in a kind of ‘peer review’ between different countries. This international dimension is interesting, seeing that few in-depth comparisons between local authorities are made, especially between France and Britain.

This paper deals with the management of complex environmental turbulence and organizational change in English local government. Research has been conducted to assess the perceptions of the strategic élites, chief executives and chief officers, to these change processes. However, no work had been undertaken to assess the extent of support and ownership amongst non‐élite actors, the middle managers and street‐level operatives, in English local authorities towards these élite change strategies. This paper identifies that different management styles do impact upon the roles of these non‐élites in a number of distinct ways. It provides evidence that one of the management styles is more appropriate than the others identified in the paper in terms of effecting successful change management.

The purpose of this paper is to examine the form, content and reporting arrangements of “statements of assurance” required from Fire and Rescue Authorities in England since their introduction in 2012 and identify potential improvements for future implementation.

A multi-method approach was adopted which commenced with an analysis of the current official guidance, an exploration of the accessibility and structure of the current statements produced; followed by a review of those statements through a desk based analysis complemented by a series of elite interviews.

The current guidance was found to be too broad and open to interpretation to be fit for purpose. This has led to some significant variations in reporting, limiting the statements’ usefulness to key users and stakeholders. Most authorities provided some form of report on their website but inconsistencies in respect of length, structure, name and content, limit their value. The research found that 30 per cent of authorities did not have an up to date statement available online. These findings were supported by the series of interviews. The result has led to confusion amongst authorities as to the statement’s role and the risk of it being perceived as a “box ticking” exercise rather than a real contribution to public assurance.

This paper provides potential lessons which could be adopted to inform future guidance in respect of the preparation and publication of the statement of assurance and its role within the wider public assurance regime for fire and rescue authorities. If adopted, these would improve the accountability, transparency and public assurance of Fire and Rescue Authorities which is a key objective of their governance arrangements.

The statement of assurance has only been a requirement of authorities since the current National Framework for Fire and Rescue was published in July 2012 and has not been subject to independent research since its inception. The government have recently issued a consultation on a new national framework, but this proposes changes to the statements of assurance. The findings will therefore be of value to the government, the fire and rescue sector and the recently appointed regulators for the service Her Majesty’s Inspectorate of Constabulary and Fire and Rescue Services.

The purpose of this paper is to assess the extent and quality of intellectual capital disclosures (ICDs) in the annual reports of the New Zealand local government sector.

This paper makes use of an ICD index constructed through a participatory stakeholder consultation process to develop a disclosure index which measures the extent and quality intellectual capital reporting in the 2004/2005 annual reports of 82 local government authorities in New Zealand. The final index comprised 26 items divided into three categories: internal, external and human capital.

The results indicate that the reporting of intellectual capital by local government authorities is varied. The most reported items were joint ventures/business collaborations and management processes, while the least reported items were intellectual property and licensing agreements. The most reported category of intellectual capital was internal capital, followed by external capital. Human capital was the least reported category.

There are a number of limitations associated with this study. First the research covered only one year (2004/2005) which makes it difficult to draw any trend conclusions. Second, differing legal reporting requirements may make it difficult to compare findings of this research with findings of research conducted in other jurisdictions. The final limitation of this study is its exploratory nature of this research and the use of a disclosure index to measure disclosure levels.

The results in this paper indicate that local authorities are disclosing some aspects of intellectual capital in their annual reports. However, there is no consistent reporting framework and many areas of ICDs do not meet stakeholder expectations.

This paper is unique in that it is the first study to make use of an ICD index to examine intellectual capital reporting by local government authorities.

The purpose of this paper is to establish whether local authorities in New Zealand report biodiversity-related information and to examine the vehicles through which it is communicated.

This paper uses a keyword search to identify biodiversity reporting across a wide range of data sources, including local authority websites, formal accountability documents, environmental reports, environment and biodiversity management strategies, plans and policies.

Biodiversity-related information was contained in range of documents. Reporting ranged from no mention of the term in existing statutory accountability documents (Annual Plans, Annual Reports, Long-Term Plans [LTPs] and District Plans/Regional Policy Statements), through to a comprehensive stand-alone biodiversity Annual Report and stand-alone biodiversity strategies. Regional and unitary authorities were more likely than territorial authorities to prepare and report biodiversity-related information to stakeholders. There is currently no consistent framework or method to guide local authorities in the presentation of biodiversity-related information. The lack of consistent, comparable information hinders the ability of stakeholders to assess local authority performance in the sustainable management of biodiversity in their district or region.

While this study does not consider quality of reporting, or reporting trends over time, it provides a picture of the “current state of play”. This provides a starting point from which further research into the preparation and reporting of biodiversity information by local authorities can be conducted.

This paper represents the first of its kind within a New Zealand context. It provides an initial insight into whether local authorities prepare and report biodiversity-related information and where this information is presented.

This paper aims to examine the authorities tasked to fight against money laundering in Tanzania and appraise the efficacy of the country’s anti-money institutional framework to tackle the problem.

The paper draws on a qualitative research and data generated from the analysis of documentary materials. It surveys the anti-money laundering (AML) law in Tanzania to describe the legal and institutional frameworks for tackling money laundering. It explores law-related and non-law aspects to interrogate and appraise the efficacy of Tanzania’s AML law and authorities. The qualitative data were generated using the thematic content analysis technique.

The law in Tanzania establishes authorities and vests them with powers to combat money laundering. The authorities, which are part of Tanzania’s AML institutional framework, have been instrumental in combating money laundering. Nevertheless, several law-related and non-law factors emasculate the efficacy of the AML law and authorities in Tanzania. Some political and economic factors wear off the effectiveness of the country’s AML institutional framework. The transnational nature and complexity of money laundering overwhelm the capacity of the AML authorities in Tanzania.

The paper provides useful insights on money laundering and the legal regime to counteract the scourge in Tanzania which sets up the country’s AML institutional framework. It raises some issues for researchers, policymakers and law enforcers who can re-examine the problem and revisit the law and re-evaluate authorities and propose measures that will enable the government to reinforce the country’s AML regime. The paper makes a case for the government to implement the reforms of the country’s AML policy, legal and institutional frameworks.

The paper investigates issues relating to money laundering and its control in Tanzania beyond the legal perspective to uncover limitations and challenges that emasculate the efficacy of the AML authorities in the Tanzanian context. The issues examined in this paper are not unique to Tanzania and, hence, have relevance to other jurisdictions in sub-Saharan Africa.

Says that, in recent years, public libraries have undergone budget cuts which have affected the services they provide. Shows these cuts have caused the public library service to be thrown into a financial crisis. Contributing to this crisis are local government restructuring with no additional money allocated for the transitionary period and also public libraries ineligibility to compete for national lottery funding. Discusses the standards a public library should have as well as government legislation affecting libraries, especially with regard to lack of funding. Includes two case studies of public libraries in different areas to show the differences in how different types of authority are affected.

One often thinks of competition as a mechanism whereby undertakings are forced to answer more efficiently the needs of clients. One may wonder whether that system could be used to organize the institutional environment. Competition already exists among states or regions, where it affects their capacity to attract investment or skilled workers. Could we go further and organise institutional competition among authorities within the same territory? Electronic communications provide a good case study, with the same competencies being attributed to regulators, competition authorities and judicial power.