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This paper seeks to review multidimensional aspects of local sustainable development policy in the context of governance. It aims to focus on the general conditions in Poland and to base its analysis on empirical research in selected Polish communities.

In the first theoretical part the paper presents multidimensional aspects of governance for local sustainability. Identified barriers are the analyzed, based on case studies of local communities.

The paper shows that even if sustainable development and governance are integrated in theoretical discourses, in the practice of local policy making they are rarely considered in conjunction with each other. A lack of understanding of the importance of governance for sustainability and for local development has been identified on the practical level of local policy making. The Polish case studies show that the responsibility for governance barriers to local sustainable development is shared by local decision‐makers and local societies.

Creation of partnership and dialogue between the local community and government is believed to be of critical importance for local sustainable development. The relationship between local government and society can greatly enhance or obstruct sustainable development initiatives. The change towards local sustainable development requires more open and transparent decision‐making procedures that promote participation by a wide range of stakeholders.

The paper is another voice in the debate on governance for local sustainable development. Based on empirical examination it shows the issue of governance barriers for local sustainable development from a Polish local perspective.

The purpose of this paper is to establish the mediating role of local government delivery system (here after delivery system) in the relationship between local governance (hereafter, governance) and financial distress of local governments in Uganda.

This study is correlational and cross-sectional. It uses a questionnaire survey on a sample of 109 local governments (districts) of Uganda. The data are analysed using SPSS, partial least squares structural equation modelling and Jose’s MedGraph.

Results indicate that government delivery system mediates the relationship between governance and financial distress. Delivery system in terms of capacity development and community participation causes positive variances in local government’s financial distress. Also, governance in terms of political clientelism significantly contributes to financial distress more than oversight mechanisms and audit quality. The study finds that delivery system causes more variance in financial distress than governance.

This study applies the new public management and network governance theory and tests the efficacy of delivery system and governance on financial distress in one-go and succeeded in explaining financial distress of local government using Uganda as the setting; the authors join previous scholars that root for multi-theoretical approaches. Also, this study’s design has allowed for the consideration of more than simply the main effects of governance and delivery systems by exploring the mediating role of delivery systems in the link between governance and financial distress. As such, the authors may now have a more accurate and detailed description of the relationships between governance, delivery system and local government financial distress.

The purpose of this paper is to examine public‐private partnerships with a particular focus on the impact that such partnerships have on territorial governance. These organizations are spread all over the world with the goal of promoting community participation and sustainable development, and engaging citizens and organizations in the decision making of local governance. This situation underlines important changes in governance and territorial governance models.

A mix of qualitative and quantitative approaches are used. Analysing the existing literature, the paper focuses on specific type of public‐private partnership: the Local Action Group (LAG). Specifically, this study focuses on 63 Italian LAGs, in order to highlight their role in the challenges that local governance has to face.

Findings suggest that public‐private partnerships can represent a new model of governance – the Partnership Governance – with features that differentiate this form from other models.

Through a relatively novel statistical technique, combined with interviews, document analysis and direct observations, on the one hand the public‐private partnership phenomenon is observed, and on the other hand, a new mode of governance that is affecting the worldwide scenario in a current era and that is introducing ethical principles in governance systems is conceived.

The general aim of this chapter is to scrutinize implicit assumptions regarding leadership in the public sector entailed in the normative concept of “good governance.” We draw on the concepts of leadership substitution (Kerr & Jermier, 1977), managerial leadership activities (e.g., Bass & Avolio, 1994), and demands for leadership (Blom & Alvesson, 2014). In our empirical study, we explore fine-grained processes of leadership in several local government organizations, including everyday decision-making and social interactions.

A qualitative study was conducted on the basis of 21 interviews with middle- and lower level managers and their subordinates in five municipal departments in Germany and three in Lithuania.

The results suggest that everyday leadership processes can be considered as the coexistence of leadership substitutes and leadership interventions, initiated by the leaders and their subordinates. Such leadership substitutes like routines, laws, and instructions turned out as particular important constituents of leadership processes.

Results of our study open several new avenues for further research on governance and leadership in local governance organizations. First, future research can proceed with a re-conceptualization of leadership in the context of local governance by drawing on the follower-oriented approaches of leadership and governance. Particular focus on tensions, conflicts, and struggles as well as on the interrelationships between different hierarchical levels of public administration could represent a fruitful extension of our study. Second, the institutional and country-based contexts of local government systems should be taken into account more explicitly while studying leadership practices.

In terms of implications for practice, the results of the study call for an explicit consideration of the everyday activities while implementing “good governance.” Considerations of leadership as process of daily interactions between leading persons, subordinates and codes, structures, process rules, and management instruments should become a necessary element of such concepts, otherwise, important aspects of a “good governance” would be ignored and couldn’t be realized.

Our study contributes to the behavioral perspective of governance structures in the public sector by providing empirical insights from local government contexts and by re-conceptualizing governance and leadership processes. Instead of a merely reductionist concentration on managerial positions and persons, we propose a social-constructionist view on governance that allows for a more fine-grained, context-sensible perspective on governance in the public sector. Concretely, we call for a conceptualization of micro-level governance structures and processes mainly as a result of ongoing order-maintaining and order-negotiating processes between supervisors and subordinates, accompanied by institutions of leadership substitution and interventions from leaders and subordinates.

This paper is an attempt to theorise the recent changes to accounting practices in local government in the UK. The principal theory used is regulation theory, which incorporates aspects of hegemony theory and governance. Regulation theory attempts to explain major changes in national economic structures by examining underlying systems of capital accumulation, regulation and hegemony. Central to these structures and systems are the role and operation of the state and its institutions. Changes in economic structures will result in conditions, which favour different governance structures for these institutions; comprising markets, hierarchies, civil society, and heterarchic combinations. Several researchers in these areas have characterised “traditional” institutional practices as Fordist and are associated with a particular approach to regulation. However, the underlying economic structure is seen to be in crisis and a new Post‐Fordist regime may be emerging. Post‐Fordism is associated with new institutional practices, particularly decentralised management, contracting out of public services, extended use of public private partnerships and concerns for value for money, charters and league tables. The introduction of such practices may therefore be explained by the changes in underlying structures rather than as a teleological development of accounting. Moreover, some researchers have characterised such changes as representing a fundamental shift from government to governance. The very nature of the relationship between governance, accountability and accounting may therefore have also changed. These issues are explored in the paper.

Despite Bangladesh's great strides in formulating disaster management policies following the principles of good governance, the degree to which these policies have successfully been implemented at the local level remains largely unknown. The objectives of this study were two-fold: (1) to examine the roles and effectiveness of local-level governance and disaster management institutions, and (2) to identify barriers to the implementation of national policies and Disaster-Risk-Reduction (DRR) guidelines at the local community level.

Between January 2014 and June 2015 we carried out an empirical investigation in two coastal communities in Bangladesh. We employed a qualitative research and Case Study approach, using techniques from the Participatory Rural Appraisal toolbox to collect data from local community members as well as government and NGO officials.

Our study revealed that interactive disaster governance, decentralization of disaster management, and compliance by local-level institutions with good governance principles and national policy guidelines can be extremely effective in reducing disaster-loss and damages. According to coastal community members, the local governments have generally failed to uphold good governance principles, and triangulated data confirm that the region at large suffers from rampant corruption, political favoritism, lack of transparency and accountability and minimal inclusion of local inhabitants in decision-making – all of which have severely impeded the successful implementation of national disaster-management policies.

While considerable research on good governance has been pursued, our understanding of good disaster governance and their criteria is still poor. In addition, although numerous national disaster management policy and good governance initiatives have been taken in Bangladesh, like many other developing countries, the nature and extent of their local level implementation are not well known. This study contributes to these research gaps, with identification of further research agenda in these areas.

The study focuses on good disaster governance and management issues and practices, their strengths and limitations in the context of cyclone and storm surges along coastal Bangladesh. It offers specific good disaster governance criteria for improving multi-level successful implementation. The paper deals with International Sendai Framework that called for enhancement of local level community resilience to disasters. Thus, it contributes to numerous policy and practice areas relating to good disaster governance.

Good disaster governance would benefit not only from future disaster losses but also from improved prevention and mitigation of natural hazards impact, benefiting society at large. Improvement in knowledge and practice in disaster-risk-reduction through good governance and effective management would ensure local community development and human wellbeing at the national level.

The failure of local-level government institutions to effectively implement national disaster management and resilience-building policies is largely attributable to a lack of financial and human resources, rampant corruption, a lack of accountability and transparency and the exclusion of local inhabitants from decision-making processes. Our study identified the specific manifestations of these failures in coastal communities in Bangladesh. These results underscore the vital need to address the wide gap between national DRR goals and the on-the-ground realities of policy implementation to successfully enhance the country's resilience to climate change-induced disasters.

Within the context of recent post-localism developments in the English local government, this paper aims to show, first, how management controls have become more enabling in response to changes in rules of public sector corporate governance and, secondly, how changes in management control systems gave rise to new corporate governance practices.

Theoretically, the paper mobilises the concept of enabling control to reflect on contemporary changes in public sector corporate governance. It draws on the International Federation of Accountants’ (IFAC) and Chartered Institute of Public Finance and Accountancy’s (CIPFA) new public sector governance and management control system model and data gathered from a longitudinal qualitative field study of a local authority in North East England. The field study used interviews, observation and documentation review.

This paper suggests specific ways in which the decentralisation of policymaking and performance measurement in a local authority (present case) gave rise to enabling corporate governance and how corporate governance and management control practices went some way to aid in the pursuit of the public interest. In particular, it shows that the management control system can be designed at the operational level to be enabling. The significance of global transparency for supporting corporate governance practices around public interest is observed. This paper reaffirms that accountability is but one element of public sector corporate governance. Rather, public sector corporate governance also pursues integrity, openness, defining outcomes, determining interventions, leadership and capacity and risk and performance management.

Insights into uses of such enabling practices in public sector corporate governance are relevant for many countries in which public sector funding has been cut, especially since the 2007/2008 global financial crisis.

This paper introduces the concept of enabling control into the public sector corporate governance and control debate by fleshing out the categories of public sector corporate governance and management control suggested recently by IFAC and CIPFA drawing on observed practices of a local government entity.

Due to environmental externalities, micro-enterprises with profit-seeking features do not develop sufficient motivation for environmental governance. In a fiscally decentralized system, local environmental protection authorities perform environmental supervision, and the intensity of the regulations that they implement has an important influence on corporate environmental governance. Based on the promotion tournament framework, this paper aims to discuss the driving mechanism of corporate environmental governance using turnover of environmental protection department directors (EPDDs) as an indicator.

Using samples of A-share companies listed on the Shanghai and Shenzhen exchanges from 2007 to 2014, this paper examines the impact of EPDD turnover on corporate environmental governance and its underlying mechanism.

The results show that corporate environmental governance exhibits a political periodicity that changes with the turnover of the EPDD, and the periodicity remains after controlling for the influence of changes in provincial party secretary and governor. Internal mechanisms analysis indicates that, without financial independence, local environmental protection departments rely on increasing sewage charges, not environmental protection subsidies, to promote corporate environmental governance. Further, considering heterogeneity among officials, it finds that the younger a new EPDD is, the more pronounced the periodicity of corporate environmental governance. However, there is no significant difference between in-system and out-system turnover.

In general, this paper describes the mechanisms of corporate environmental governance from the perspective of political economics, and the results have implications for the potential improvement of the government’s environmental supervision functions and the development of ecological civilization in China.

Over the last years, and under the umbrella of the “sharing economy,” various new social practices and novel business models have been established worldwide. Such practices and models are perceived both as opportunity and challenge for existing (urban) public governance regimes. It is in this sense that the sharing economy has become a contested issue and regularly provokes bold governance responses. However, local governing authorities first need to interpret, negotiate, and establish what exactly is “at issue” in order to (re-)act adequately. While such “politics of signification” are well-studied, for instance, in social movements and public media discourse, research on the concerted framing activities of public administrations as well as on the strategic work that sets the stage for public policy-making is relatively sparse – and entirely lacking for the context of the sharing economy. In this chapter, the authors look behind the scenes of the policy-making in the City of Vienna, Austria. The empirical findings unearth six distinct mechanisms –“delimiting,” “negotiating,” “detailing,” “linking,” “justifying,” and “situating” – that are strategically applied to shape the “Viennese way” of governing the sharing economy. This research develops an in-depth understanding of what the authors conceptually dub “strategic issue work”: the manifold efforts that lead to, and underlie, in this case, the policy-making of a local government when it tries to come to terms with the governance challenges of the sharing economy.

This chapter examines whether Type 1 and Type 2 models of Multi-Level Governance (MLG) are suitable frameworks for analysing the operation of local enterprise partnerships (LEPs) as significant new partnerships at the sub-national level of governance in England. In doing so it bridges some gaps in knowledge, largely absent from MLG literature, by demonstrating how actors in economic development attempt to solve governance problems through co-operation rather than central steering and control.

The approach follows Stubbs (2005) who called for more political anthropological or ethnographic analyses, and the chapter draws on primary interview data and secondary documentary evidence from two LEPs in the north east of England.

Some advocates of MLG believe that governance should serve citizen needs but it is clear from the contents of this chapter that MLG has a number of weaknesses in this respect, as well as neglecting power relationships and misinterpretations of the concept of territory. The conclusion shows that LEPs as multi-agency partnerships need to be accountable and it is essential to adopt models that facilitate a clearer understanding of new spaces of interactions and multiple accountabilities. Using a stakeholder analysis fills some gaps in understanding of how partnerships work and who they are accountable to, as well as assessing how public services delivery models operate within a multi-level governance setting. All 39 LEPs have varying levels of trust between partners, as well as responding to multiple accountabilities. Neither Type I nor Type II MLG is sufficient on its own as an explanatory framework for analysing LEPs, but each does offer a useful entrée into this important field of enquiry.

The MLG concept is a helpful starting point, but its utility is governed by how it is augmented with other, more appropriate models of analysis. LEPs are a challenge to the dynamics of public accountability as they involve private actors at the heart of public service delivery; they are also interesting examples of persistent contestation between actors with different mind sets on outcomes and on legitimacy, accountability and representativeness. Stakeholder analysis allows a deeper appreciation of the interactions in space and multiple accountabilities of actors in LEPs.

LEPs in England are the preferred instrument for driving economic growth in regions and sub-regions. The findings help to explain more fully some of the intricate power and trust relationships in these partnerships. The chapter also examines multiple accountabilities and how actors connect within territories.

Critically the findings show an absence of real citizen engagement or expression of public opinions and feedback loops to citizens/publics/individuals/other organisations within such diffuse partnership arrangements. In an era of Localism it is essential for partnerships to be accountable to a wider group of societal stakeholders

The chapter takes a novel approach to analysing LEPs and builds on some existing work on MLG to obtain a deeper analysis of some of the complex inter-relationships and connections between actors on LEPs.