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1 – 10 of over 42000Larita J. Killian and Kimdy Le
Special districts comprise over 40% of local governments, prompting debate on the merits of general versus special entities. Previous research focused on relative cost-efficiency…
Abstract
Special districts comprise over 40% of local governments, prompting debate on the merits of general versus special entities. Previous research focused on relative cost-efficiency and tended to ignore how special districts impact government accountability. This study fills a critical need by testing how type of government (general versus special) impacts citizen awareness of and familiarity with government, a precondition for accountability. Drawing from two theoretical perspectives (institutional reform and public choice), we used survey research to assess familiarity with the goals and performance and financial practices of local governments in Indiana. Our study participants were more aware of and familiar with general than special governments, which supports the institutional reform perspective more than public choice. We conclude that efforts to improve accountability should be expanded to include special districts.
Shuwen Li, Zarina Zakaria and Khairul Saidah Abas Azmi
This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.
Abstract
Purpose
This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.
Design/methodology/approach
Based on a framework of three interrelated levels, this study explores emitting entity carbon accounting debates and discussions in mitigating climate change. Interview data were collected from 20 emitting entity participants and external auditors.
Findings
This study identifies irreconcilable conflicts between emitting entities and the government in carbon accounting and trading activities. Under the strong influence of government power, emitting entities portray themselves as “responsible” and “legitimate” state-owned enterprises. This study further identifies possible democratic spaces and reveals the potential for agonistic discourse and a fallacy of “consensus” and monologues in institutional space. If the emitting entity and government can overcome their participation challenges, this would significantly facilitate vibrant and agonistic discourse in carbon activities and pave the way for democratic spaces.
Originality/value
This study demonstrates the potential and limitations of applying agonistic democracy and the significance of participation in institutional spaces in government-led carbon accounting and trading issues. It enriches prior research on promoting democratic participation in carbon accounting from the agonistic democracy perspective.
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This paper aims to address the possibilities for (performance‐based) control of externally autonomised (empowered) entities which operate at the level of local government in The…
Abstract
Purpose
This paper aims to address the possibilities for (performance‐based) control of externally autonomised (empowered) entities which operate at the level of local government in The Netherlands. The idea is that Dutch regulations do not cover controlling all institutional structures, which might result in unobserved risks for local governments.
Design/methodology/approach
Two basic methods are used: a literature study on the variety of institutional structures meant to design an overview. This is completed by a secondary research approach on the findings of 34 local audit offices that have studied the problem for their local government.
Findings
In The Netherlands, there is no all‐encompassing framework to cover control of autonomised entities at the local level. The most important problems to be solved are related to the specification of services to be delivered by local governments and the role conflict emerging from being owner/financial stakeholder in the organisation, on the one hand, and commissioner for the services of the organisation, on the other. This holds for almost all cases. The problem is even stronger in those cases where autonomised entities operate under a national framework for delivering services that have to fit in with local planning and control systems.
Originality/value
The analysis draws attention to the organisations not included in the standard regulatory framework of local governments; and contributes to the awareness of different roles of local government, being both commissioner and owner/financial stakeholder.
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Dan Wang, Xueqing Wang, Lu Wang, Henry Liu, Michael Sing and Bingsheng Liu
This study aims to develop a Stackelberg Game Model for seeking the optimal subsidy plans with varying levels of government financial capability (GFC). Furthermore, the…
Abstract
Purpose
This study aims to develop a Stackelberg Game Model for seeking the optimal subsidy plans with varying levels of government financial capability (GFC). Furthermore, the scenario-based analysis is conducted and will enable governments to identify a comprehensive subsidy plan as follows: improve project performance and optimise social welfare.
Design/methodology/approach
A Stackelberg Game Model is developed to optimise the effectiveness of subsidies on the performance of public-private partnerships (PPPs).
Findings
According to the scenarios that are generated from the model, governments that are confronting with limited public budgets could reduce the intensity of performance incentives and increase the participation-oriented subsidy. Whilst a participation-oriented subsidy can stimulate private organisations’ willingness to participate in infrastructure PPPs, a performance-oriented subsidy is capable of facilitating the projects’ performances. Intuitively, the performance-oriented subsidy enables the private entities of PPPs to improve their efforts on the projects to realise higher profits. However, the participation-oriented subsidy is unable to affect the level of their effort spent on the projects. To satisfy both parties’ expectations in a PPP, the performance-oriented subsidy needs to be prioritised for a purpose of enabling higher quality outputs.
Practical implications
The game model developed in this study contributes to the literature by offering new insight into the underlying mechanism of governments and private entities, in terms of their decision-making for subsidy planning and contributions (i.e. resource allocation and spending) during the life-cycle of PPPs. This research enriches the government subsidy model by revealing the effects of the GFC and clarifies the impacts of two different schemes of subsidy on the performance of PPPs.
Originality/value
The government has been conventionally viewed as being omnipotent to provide PPPs with a wide range of subsidies. However, the subsidies are not unlimited, due to GFC. In addressing this void, this study has modelled the impacts of government subsidy plans with a consideration of GFC-related constraints. The combined effects of the participation- and performance-oriented subsidies on the project performance of PPPs have been examined.
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Sreejith Balasubramanian, Sultan Al-Ahbabi and Sony Sreejith
The purpose of this paper is to investigate the impact of ownership of public sector organizations on the implementation of knowledge management (KM) processes and subsequent…
Abstract
Purpose
The purpose of this paper is to investigate the impact of ownership of public sector organizations on the implementation of knowledge management (KM) processes and subsequent performance.
Design/methodology/approach
Using 268 responses obtained from a structured country-wide survey, the study assesses the hypothesized differences in the implementation of KM processes (knowledge creation, knowledge capture and storage, knowledge sharing and knowledge application and use), the overall performance benefits of implementation (innovation, quality and operational performance), and their relationships, among the federal, state and semi-government organizations in the United Arab Emirates.
Findings
The results show that federal government organizations implement all four KM processes to the greatest extent, followed by state and semi-government organizations. In general, all KM processes had a significant positive impact on the innovation, quality and operational performance of the public sector, but the strength of this impact was found to differ across different public sector organizations. The overall improvement in all three performance aspects was found to be highest for federal, followed by state and semi-government organizations.
Practical implications
The findings of this study are useful for practitioners and policymakers, especially those overseeing national KM programs to devise strategies, policies and support mechanisms to ensure that public sector organizations, regardless of their ownership, can implement efficient and effective KM processes and achieve their desired performance goals.
Originality/value
The study is arguably the first comprehensive attempt to understand the impact of firm ownership on KM in the public sector.
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Gerasimos Rompotis and Dimitris Balios
This paper tries to shed light on the international progress regarding the adoption of International Public Sector Accounting Standards (IPSAS), to accentuate the benefits…
Abstract
Purpose
This paper tries to shed light on the international progress regarding the adoption of International Public Sector Accounting Standards (IPSAS), to accentuate the benefits resulting from the application of IPSAS, and to highlight the main differences between IPSAS and IFRS.
Design/methodology/approach
A comprehensive literature review is conducted which focuses on issues concerning the factors that induce the adoption of IPSAS, the obstacles that must be overcome, the degree of IPSAS’ proliferation worldwide, the repercussions from adopting IPSAS, the benefits of IPSAS, and the differences between IPSAS and IFRS. The selection process of the cited articles focuses on journals with high rankings in the ABS list.
Findings
It is accentuated that IPSAS carry significant benefits regarding the improved quality of the financial information reported by the public sector, the enhancement of transparency and accountability, the upgrading of the decision-making process and the restored trust in public finances. However, there is more work that needs to be done toward the global proliferation of IPSAS.
Practical implications
This study provides insights regarding the implementation process of IPSAS, which should be useful to all the parties engaged in the reform of the public administration, such as national governments, local or international regulators, accounting standard setters and institutional organizations.
Originality/value
The current study clarifies whether the public sector should move from using the business focused IFRS, as it is frequently the case, to the adoption of IPSAS. In addition, this study comprehensive literature review can be used by academics and researchers as a basis for further research on the issue. More importantly, policymakers and other officials who need to make informed decisions about financial reporting issues at the government level and the public sector in general can benefit from this study.
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This study aims to fill the research gap regarding the usability of group reporting information in the central government. It answers the question of how the consolidated…
Abstract
Purpose
This study aims to fill the research gap regarding the usability of group reporting information in the central government. It answers the question of how the consolidated information should be formed to benefit the real needs of governmental information users.
Design/methodology/approach
The empirical research is based on a survey and interviews among key internal preparers and users in the central government sector in the case country, Finland.
Findings
Results show that the private sector approach regarding consolidation is not appropriately transferable to the central government sector. The key stakeholders identified several economic and financial reporting needs that exceed what formal Consolidated Financial Statement (CFS) can offer. Consolidation is needed but not according to the extensive full control approach, but rather following the budgetary approach consolidating units of the legal person of the government, and further using the partial control approach for consolidating by discretion essential special purpose SOEs.
Research limitations/implications
Respondents and interviewees represented governmental internal organisations, free experts, auditors and financial managers from the group entities. Politicians and citizens were not directly represented.
Practical implications
Research gives applicable insights into central governments planning and developing group reporting for information needs in a favourable cost-benefit ratio. Findings benefit the development of EU's EPSAS (European Public Sector Accounting Standards) project which is still incomplete.
Social implications
Research recommends governments to make a thorough analysis before deciding on a new financial reporting system. A critical analysis prevents governments to waste money and resources on a reporting system not fulfilling the real needs of information users.
Originality/value
The value of this research is that the private sector approach in consolidation was not taken as granted. This study investigated critically and empirically the real need for consolidated information serving steering and overseeing purposes of the government's group entities.
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Khalid Shaheen and Ali Hussein Zolait
This study aims to determine the impacts of the Bahrain Government framework [cyber-trust program (CTP)] on the cybersecurity maturity of government entities and how the CTP can…
Abstract
Purpose
This study aims to determine the impacts of the Bahrain Government framework [cyber-trust program (CTP)] on the cybersecurity maturity of government entities and how the CTP can impact the cybersecurity of government entities in the Kingdom of Bahrain.
Design/methodology/approach
The authors used a quantitative and qualitative approach. The data were collected by conducting semi-structured interviews with the information technology experts in the Bahrain Government entities participating in the CTP. Also, quantitative data was obtained through a questionnaire distributed to relevant people in the information technology field.
Findings
The findings of this study suggest that the CTP had a significant impact on the cybersecurity assurance of the government entities that participated in the CTP; it increased the employees’ awareness, reduced the number of cyberattacks and optimized the available resources. The findings also highlighted the role of top management in the success of the implementation of the CTP. The results also ensure that the CTP’s maturity model affected the cybersecurity compliance of an organization and the implementation of cybersecurity policies and controls.
Practical implications
This study enhances cybersecurity researchers’ and practitioners’ understanding of the impact of the CTP and its components and evaluates its influence on Bahrain’s cybersecurity assurance.
Originality/value
This study implies that to achieve better cybersecurity, managers should focus on implementing the policies and controls provided by cybersecurity frameworks to enhance cybersecurity assurance.
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This paper aims to question the “conventional” privatization of State-owned enterprises (SOEs) and to propose the neutral position adopted by the Dispute Settlement Body (DSB) to…
Abstract
Purpose
This paper aims to question the “conventional” privatization of State-owned enterprises (SOEs) and to propose the neutral position adopted by the Dispute Settlement Body (DSB) to reconcile the divergent views within the World Trade Organization (WTO) regime.
Design/methodology/approach
China’s partially privatized SOEs have raised numerous attention in WTO disputes regarding whether China's way of social and economic reform is consistent with its accession commitments and with WTO rules, in particular subsidy rules. Instead of providing a definite legal standard applicable to the “public body” enquiry, the DSB adopts the neutral position to reconcile the divergent views between developed and developing countries on whether not fully privatized SOEs constitute “public body.”
Findings
Albeit with interpretative vagueness, the value of DSB’s neutral position lies in its adequacy: first, the adequacy to address the complexity of SOE privatizations in developing countries; second, the adequacy to engage relevant parties to maintain the multilateral trading system; and third, not to impose specific impact on justification of countervailing duties.
Originality/value
This paper captures the recent developments in “public body” enquiry and calls for a compromised approach to maintain the WTO-like multilateral trade regime and to allow for more policy spaces for developing countries that best fit their unique circumstances and needs. It sees new and significant information, in the sense that the paper aims to present why China’s partial privatization benefits from the WTO “neutrality” on the subject.
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Public administration theory suggests that increased accountability in the public sector influences the auditor to lower materiality levels; thereby increasing the audit sample…
Abstract
Public administration theory suggests that increased accountability in the public sector influences the auditor to lower materiality levels; thereby increasing the audit sample size; which decreases the likelihood of an inappropriate opinion. Accounting theory posits that engagement risk leads the auditor to lower materiality levels to decrease the likelihood of rendering an inappropriate opinion, in an effort to avoid litigation. The results of this study indicate, that in public sector entities, accountability guides the auditors’ materiality decisions.