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Open Access
Article
Publication date: 25 April 2023

Redeemer Krah and Gerard Mertens

The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on…

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Abstract

Purpose

The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on the theories of stewardship and public choice in explaining the relationship between financial transparency, trust and willingness to pay.

Design/methodology/approach

The study applied a Partial Least Square Structural Equation Model (PLS-SEM) to survey data of 404 respondents selected from four Metropolitan and Municipal Assemblies of Ghana to test the hypotheses of the study.

Findings

It establishes the fact that financial transparency positively influences trust of citizens in local government and their willingness to pay taxes and levies. The study also found that both financial transparency and trust are low in the local governments of Ghana.

Practical implications

The study emphasises the importance of financial transparency in improving trust and willingness to pay. Thus, local governments are encouraged to seek innovative ways to enhance the quality and access to financial information by the citizens.

Originality/value

While prior studies focus on the measurement and determinant of financial transparency, this study links financial transparency to revenue mobilisation in the local government of sub-Saharan Africa.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 12 June 2023

Anna Białek-Jaworska and Agnieszka Krystyna Kopańska

This paper aims to determine whether local governments (LGs) use non-consolidated municipally owned companies (MOCs), excluded from public sector entities and, consequently, from…

1175

Abstract

Purpose

This paper aims to determine whether local governments (LGs) use non-consolidated municipally owned companies (MOCs), excluded from public sector entities and, consequently, from sub-national debt to avoid fiscal debt limits. This paper contributes to the literature by analysing the fiscal debt rule’s impact on the off-budget municipal activities in total and separate in different types of local government units.

Design/methodology/approach

This paper uses difference-in-differences and the system general method of moments model with the Blundell–Bond estimator for dynamic panel data analysis of MOCs owned by 866 Polish municipalities in 2010–2018.

Findings

This paper shows that the MOCs’ revenues support limited local public debt capacity by indebtedness restrictions imposed on municipalities in 2014. As a result, less indebted municipalities have higher off-budget revenues. The tightening of fiscal rules related to sub-sovereign indebtedness increased off-budget activities, but that effect is much stronger in rural and rural–urban municipalities than in urban municipalities and big cities.

Originality/value

This paper contributes to the literature by exploring the fiscal debt rule’s impact on the off-budget municipal activities in total and separate in different types of local government units. In this paper, the authors combine theories relating to private and public finance; this is a novel approach and one that is also necessary – as, in fact, the worlds of public and private actors intersect – as exemplified by the existence of MOC.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 19 April 2024

Lars Mjøset, Roel Meijer, Nils Butenschøn and Kristian Berg Harpviken

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial…

Abstract

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial, populist and democratic pacts, suitable for analysis of state formation and nation-building through to the present period. The framework relies on historical institutionalism. The methodology, however, is Rokkan's. The initial conceptual analysis also specifies differences between European and the Middle Eastern state formation processes. It is followed by a brief and selective discussion of historical preconditions. Next, the method of plotting singular cases into conceptual-typological maps is applied to 20 cases in the Greater Middle East (including Afghanistan, Iran and Turkey). For reasons of space, the empirical analysis is limited to the colonial period (1870s to the end of World War 1). Three typologies are combined into one conceptual-typological map of this period. The vertical left-hand axis provides a composite typology that clarifies cultural-territorial preconditions. The horizontal axis specifies transformations of the region's agrarian class structures since the mid-19th century reforms. The right-hand vertical axis provides a four-layered typology of processes of external intervention. A final section presents selected comparative case reconstructions. To the authors' knowledge, this is the first time such a Rokkan-style conceptual-typological map has been constructed for a non-European region.

Details

A Comparative Historical and Typological Approach to the Middle Eastern State System
Type: Book
ISBN: 978-1-83753-122-6

Keywords

Book part
Publication date: 19 April 2024

Knut S. Vikør

While most West European nations were formed around pre-existing entities that could be called “countries” before the modern age, this was not the case in the Middle East. Some…

Abstract

While most West European nations were formed around pre-existing entities that could be called “countries” before the modern age, this was not the case in the Middle East. Some entities, like Egypt, did have a clear political and cultural identity before colonialism, others, like Algeria, did not. This chapter discusses the four states of the Maghreb: Morocco, Algeria, Tunisia and Libya, through the perspective of “country creation” going into and coming out of colonial rule. We can see here two “models” of fairly similar types of historical development, one showing a gradual process through a protectorate period to relatively stable modern nations, another through violent conquest and direct colonization ending in violent liberation and military and wealthy but fragile states. The article asks whether these models for the history of country creation and the presence or absence of pre-colonial identities can help explain the modern history and nature of these states in the Arab Spring and the years thereafter. Then, a more tentative attempt is made to apply these models to two countries of the Arab east, Syria and Iraq. While local variations ensure that no model can be transferred directly, it can show the importance of studying the historical factors that go into the transition from geographical region to a country with people that can form the basis of a nation.

Details

A Comparative Historical and Typological Approach to the Middle Eastern State System
Type: Book
ISBN: 978-1-83753-122-6

Keywords

Book part
Publication date: 19 January 2024

Steven Pressman

Economists usually shy away from talking about power. They assume an economy comprised of many small and medium-sized firms, each competing for consumer dollars. This circumvents…

Abstract

Economists usually shy away from talking about power. They assume an economy comprised of many small and medium-sized firms, each competing for consumer dollars. This circumvents the problem of economic power. John Kenneth Galbraith, however, refused to ignore power. It stood at the center of his economics, and he saw it as a key reason the US economy thrived in the years following World War II (WWII). This chapter examines Galbraith’s changing views regarding economic power. American Capitalism explains how countervailing power, or power on the other side of the market, solves the problem of economic power. In The New Industrial State, scientists and educated managers within the firm (the technostructure) mitigate the negative consequences of economic power wielded by large firms. The Affluent Society and Economics and the Public Purpose look to the government as the main check on corporate power. It does this through labor legislation or programs such as the New Deal and Fair Deal. This chapter then evaluates the different solutions Galbraith proffered to the problem of economic power. It contends that Galbraith got three things right when analyzing economic power. First, we no longer live in a world of scarcity due to oligopolistic firms. Second, capitalism was different in the post-WWII era because the US economy thrived and gains were shared widely. Third, Galbraith understood that power was unequally distributed – both between the public and private sectors and within the private sector itself. On the other hand, Galbraith was overly optimistic in believing the market economy or the public sector could counter corporate power.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on John Kenneth Galbraith: Economic Structures and Policies for the Twenty-first Century
Type: Book
ISBN: 978-1-80455-931-4

Keywords

Expert briefing
Publication date: 11 March 2024

As a result of dwindling tax revenue, he also said that state spending would be cut by EUR10bn (USD10.8bn). The government’s forecast for this year is more optimistic than…

Book part
Publication date: 25 October 2023

Md Aminul Islam and Md Abu Sufian

This research navigates the confluence of data analytics, machine learning, and artificial intelligence to revolutionize the management of urban services in smart cities. The…

Abstract

This research navigates the confluence of data analytics, machine learning, and artificial intelligence to revolutionize the management of urban services in smart cities. The study thoroughly investigated with advanced tools to scrutinize key performance indicators integral to the functioning of smart cities, thereby enhancing leadership and decision-making strategies. Our work involves the implementation of various machine learning models such as Logistic Regression, Support Vector Machine, Decision Tree, Naive Bayes, and Artificial Neural Networks (ANN), to the data. Notably, the Support Vector Machine and Bernoulli Naive Bayes models exhibit robust performance with an accuracy rate of 70% precision score. In particular, the study underscores the employment of an ANN model on our existing dataset, optimized using the Adam optimizer. Although the model yields an overall accuracy of 61% and a precision score of 58%, implying correct predictions for the positive class 58% of the time, a comprehensive performance assessment using the Area Under the Receiver Operating Characteristic Curve (AUC-ROC) metrics was necessary. This evaluation results in a score of 0.475 at a threshold of 0.5, indicating that there's room for model enhancement. These models and their performance metrics serve as a key cog in our data analytics pipeline, providing decision-makers and city leaders with actionable insights that can steer urban service management decisions. Through real-time data availability and intuitive visualization dashboards, these leaders can promptly comprehend the current state of their services, pinpoint areas requiring improvement, and make informed decisions to bolster these services. This research illuminates the potential for data analytics, machine learning, and AI to significantly upgrade urban service management in smart cities, fostering sustainable and livable communities. Moreover, our findings contribute valuable knowledge to other cities aiming to adopt similar strategies, thus aiding the continued development of smart cities globally.

Details

Technology and Talent Strategies for Sustainable Smart Cities
Type: Book
ISBN: 978-1-83753-023-6

Keywords

Abstract

Details

Urban Resilience: Lessons on Urban Environmental Planning from Turkey
Type: Book
ISBN: 978-1-83549-617-6

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