Losing control: the gap in multi-level government reporting

2019 ◽  
Vol 31 (2) ◽  
pp. 264-284 ◽  
Author(s):  
Josette Caruana ◽  
Kimberly Zammit
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Fiscal Federalism ◽  
Central Government ◽  
Structured Interviews ◽  
Government Officials ◽  
Financial Reports ◽  
Content Type ◽  
Budget Execution

PurposeThe purpose of this paper is to analyse the relationship between control by the Maltese Central Government on Local Government and the format and basis of budgetary and financial reporting used. The study analyses the role of reporting in agency and fiscal federalism theories.Design/methodology/approachSemi-structured interviews were carried out with the controller (Central Government officials and the National Audit Office), while a survey was carried out with the controlled (Maltese Local Councils).FindingsThe type of reporting used by Maltese Local Councils may be undermining the control that Central Government seeks to exercise on overspending and debt levels. The Local Councils’ financial statements report accrual deficits and increasing liabilities. This overspending appears to slip through Parliamentary scrutiny because the latter approves cash allocations to Local Councils; the financial reports submitted to Parliament do not highlight overspending in cash terms; and the cash budget execution report that should be prepared by Local Councils is not given due importance.Originality/valueCentral Government should be consistent in its policy towards Local Government, which may require more elaborate reporting. This study highlights the importance of aligning the reporting required (top-down) and the reporting presented (bottom-up) – otherwise, control is at stake.

The role of the Troika on the Greek central government accounting reforms

2018 ◽  
Vol 31 (3) ◽  
pp. 316-330 ◽  
Author(s):  
Sandra Cohen ◽  
Sotirios Karatzimas
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Central Government ◽  
Case Study Research ◽  
Extreme Case ◽  
Resource Dependency ◽  
Reform Process ◽  
Content Type

Purpose The purpose of this paper is to explore the role of the Troika’s advent played in the progress of the budgeting and the financial reporting systems reform at the Greek central government level. Design/methodology/approach The approach of an extreme country case study is adopted. The data used in the paper have been identified through document analysis performed on the relevant documents produced by the Troika, the Greek Ministry of Finance, and other relevant sources. The reform process is seen through the lens of the neo-institutional theory and the resource dependency theory. Findings Although both reforms targeted the introduction of best international practices – particularly useful in periods of financial distress and scarce resources – the advent of the Troika affected their progress and changed the priorities. As a result, the reform was redirected toward strengthening the cash budgeting system. Research limitations/implications The study is subject to the limitations of an extreme case study research. Practical implications This is a case where resource dependency changes political priorities and directions and affects the evolvement of state budget and accounting reforms under way. Originality/value The role of external fund providers in public sector financial management reform priority-setting, in the case of a developed Eurozone country, is analyzed. The study contributes to the research agenda on accounting practices in times of austerity.

Reporting on sustainability by Australian councils – a communication perspective

2015 ◽  
Vol 23 (2) ◽  
pp. 186-203 ◽  
Author(s):  
Belinda Rachael Williams
Keyword(s):  
Local Government ◽  
Community Engagement ◽  
Sustainability Reporting ◽  
Structured Interview ◽  
Communication Process ◽  
Structured Interviews ◽  
Content Type ◽  
Government Sector ◽  
Reporting Process

Purpose – The purpose of this paper is to provide an understanding of the role of communication in the sustainability reporting process within Australian local councils. The study focuses on three areas; understanding and awareness levels of local councils towards sustainability, sustainability reporting methods and the importance of community engagement. Design/methodology/approach – A qualitative semi-structured interview approach was adopted for this investigation. In total, 18 semi-structured interviews were conducted with senior managers across 13 local councils. Findings – Findings indicate that sustainability reporting is very much an emerging field in local government in Australia with varying levels of understanding and awareness of sustainability amongst councils. A lack of consistency in the current communication message being produced was found along with a lack of community engagement by most councils in the reporting process. Without clarity in the communication process, sustainability reporting in the local government context will continue to falter without a clear focus. Practical implications – The paper suggests the need for the local government sector to carefully consider the role of communication in an effort to provide direction on how best to discharge their sustainability accountabilities. Originality/value – Little attention has been given to the role of communication in accounting. The findings contribute to an understanding surrounding communication process issues in an effort to advance the sustainability reporting agenda within local government.

scholarly journals The Effect of Fiscal Decentralization on the Accountability of City / District Government Financial Reporting in Indonesia and the Regional Government's Financial Performance as a Moderation Variable

2020 ◽  
Vol 5 (7) ◽  
pp. 370-376
Author(s):  
Wahida Nurmuthmainnah ◽  
Syarifuddin . ◽  
Mediaty .
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Reporting ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Financial Statements ◽  
Series Data ◽  
Financial Reports ◽  
Regional Governments

This study aims to provide an overview of the effects of fiscal decentralization in proxies with regional independence and regional dependence on the central government regarding accountability of regional financial reporting and financial performance of Local Governments as moderating variables. The type of data used in this study is secondary data, panel data in the form of time series data from 2015 to 2017 and cross section data from 509 districts / cities in Indonesia. The sample selection in this study was purposive sampling by creating a cluster of western, central and eastern regions, so that 135 samples were obtained. The results showed that: (1) Regional independence had a positive effect on the accountability of local government financial reports. (2) Regional Dependence has a negative effect on the Accountability of Regional Government Financial Statements. (3) The financial performance of regional governments can moderate the influence of regional independence on the accountability of local government financial reports. (4) The financial performance of regional governments can moderate the effect of regional dependence on the accountability of local government financial statements.

Determinants of post COVID-19 food security policy success

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fadillah Amin ◽  
Wibisono Poespito Hadi ◽  
Soesilo Zauhar ◽  
Bambang Santoso Haryono
Keyword(s):  
Food Security ◽  
Local Government ◽  
Public Participation ◽  
Central Government ◽  
Food Prices ◽  
Security Policies ◽  
Food Crisis ◽  
Content Type ◽  
The Government

Purpose The purpose of this paper is to analyze and examine the influence of the role of the central government, the role of local government, community participation, governance on the success of post-COVID-19 food security policies. Design/methodology/approach This study conducted a quantification study related to phenomena related to the success of post-COVID-19 food security policies. The data used are primary data with a research instrument in the form of a questionnaire. Data analysis using the measurement model Structural Equation Model (SEM). The population in this study was all people in the city of Bandung, Indonesia. Findings The role of the Central Government (X1), the role of the Local Government (X2) and Public Participation (X3) is very important for improving Governance (Y1) and Food Defense Policy (Y2). Thus, the conditions of the role of the Central Government (X1), the role of the Local Government (X2) and Public Participation (X3) must always be maintained. Efforts to maintain the role of the Central Government (X1) and the role of the Local Government (X2) can be done by paying attention to the organizing aspect. This indicator is known to have a very important influence in reflecting the role of the Central Government (X1) and the role of the Local Government (X2). On the other hand, efforts to increase Public Participation (X3) can be done by paying attention to the Psychological indicators (X31). Originality/value The government must take steps to prevent a food crisis. Apart from that, the government is also deemed necessary to map existing agricultural potentials, stabilize food prices, carry out consolidation related to agricultural land and also make regulations related to existing food problems. Apart from the role of the government, the public can also take part in maintaining food security to avoid a food crisis. Communities have the opportunity to build food sovereignty and self-sufficiency. During a pandemic like this, people tend to be more creative and can be creative to outsmart existing situations. This includes maintaining access to food. The community is expected to have the awareness to undertake at least independent planting to meet their own food needs.

Nordic local government: a success story, but will it last?

2015 ◽  
Vol 28 (2) ◽  
pp. 136-149 ◽  
Author(s):  
Arto Haveri
Keyword(s):  
Local Government ◽  
Literature Review ◽  
Design Methodology ◽  
Central Government ◽  
Negative Consequences ◽  
Success Story ◽  
Public Authorities ◽  
Content Type ◽  
Cumulative Process

Purpose – The Nordic narrative on local government highlights municipalities’ role in social consumption, a model, which is often considered a success story. The purpose of this paper is to apply Gerry Stoker’s (2011) theory on local government roles in society to critically analyse the sustainability of the Nordic model. Design/methodology/approach – Drawing on literature review, documents and statistics of Nordic public authorities’, the author formulates exploratory theoretical propositions on the sustainability of the Nordic model of local government. Findings – The emphasis placed on welfare task has made Nordic local government overloaded and vulnerable to central government intervention and reforms, resulting in a cumulative process towards an ever narrowing conception of local government. Research limitations/implications – The research results are exploratory. Comparative empirical research is needed to verify the idea. Social implications – The legitimacy of Nordic local government may be challenged because of municipalities’ weakening possibilities to discharge their welfare role in a manner that would satisfy citizens’ growing needs. Originality/value – The paper is a critical analyses of the sustainability of local government system in Nordic countries. It discusses the possible negative consequences of the overemphasis of the welfare role of local government.

The role of perception of local government officials on climate change and resilient development: a case of Uttarakhand, India

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thinles Chondol ◽  
Ashish Kumar Panda ◽  
Anil Kumar Gupta ◽  
Nirupama Agrawal ◽  
Amarjeet Kaur
Keyword(s):  
Climate Change ◽  
Decision Making ◽  
Local Government ◽  
Survey Method ◽  
Government Officials ◽  
Content Type ◽  
The Government ◽  
The Impact ◽  
Local Government Officials

Purpose This paper aims to gain insight on the perception and role of the local government officials on climate change and resilience in Uttarakhand, India. Uttarakhand, being a sensitive mountainous region in India, faces the brunt of frequent climate-related disasters and their severe impacts. Therefore, it is crucial to understand how authorities perceive the issue of climate-related disasters and their level of commitment toward mitigation and adaptation programs. Design/methodology/approach The literature review method was used for a holistic understanding of the impact of climate change and consequential disasters. A questionnaire survey method, comprising open- and closed-ended questions, was also used on officials of different departments. Findings Among the noteworthy findings of the study include the understanding of the perceptions of authorities and their role in decision-making on mitigating impacts of climate change-related disasters, their support or lack of it, for measures toward capacity building and spreading awareness of the intervention programs by the government. The study analyzes the perception of decision-making officials at state and district levels and infers that the variation on opinions may be attributable to multiple factors, including their past experiences of dealing with disasters. Originality/value This study offers insights into the role of perception of local government officials concerning climate change-related disasters and alleviation of their consequences through related programs. The findings have the unique potential to serve as a guide for the government at state and district levels to assess various aspects of different disaster mitigation measures based on sectors and departments.

OPTIMALISASI PERAN PEMDA DALAM MENGATASI KENDALA PELAKSANAAN KONSERVASI KEANEKARAGAMAN HAYATI DI DAERAH (STUDI KASUS PROVINSI BENGKULU)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Antung Deddy Radiansyah
Keyword(s):  
Local Government ◽  
Biodiversity Conservation ◽  
Local Governments ◽  
Central Government ◽  
Wild Plants ◽  
Regional Government ◽  
Conservation Areas ◽  
Conservation Area ◽  
Conservation Policies

Gaps in biodiversity conservation management within the Conservation Area that are the responsibility of the central government and outside the Conservation Areas or as the Essential Ecosystems Area (EEA) which are the authority of the Regional Government, have caused various spatial conflicts between wildlife /wild plants and land management activities. Several obstacles faced by the Local Government to conduct its authority to manage (EEA), caused the number and area of EEA determined by the Local Government to be still low. At present only 703,000 ha are determined from the 67 million ha indicated by EEA. This study aims to overview biodiversity conservation policies by local governments and company perceptions in implementing conservation policies and formulate strategies for optimizing the role of Local Governments. From the results of this study, there has not been found any legal umbrella for the implementation of Law number 23/ 2014 related to the conservation of important ecosystems in the regions. This regulatory vacuum leaves the local government in a dilemma for continuing various conservation programs. By using a SWOT to the internal strategic environment and external stratetegic environment of the Environment and Forestry Service, Bengkulu Province , as well as using an analysis of company perceptions of the conservation policies regulatary , this study has been formulated a “survival strategy” through collaboration between the Central Government, Local Governments and the Private Sector to optimize the role of Local Government’s to establish EEA in the regions.Keywords: Management gaps, Essential Ecosystems Area (EEA), Conservation Areas, SWOT analysis and perception analysis

Collaborative design in public services: a wicked problem-reframing case

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Patrícia Moura e Sá ◽  
Catarina Frade ◽  
Fernanda Jesus ◽  
Mónica Lopes ◽  
Teresa Maneca Lima ◽  
...  
Keyword(s):  
Collaborative Design ◽  
Success Factors ◽  
Central Government ◽  
Wicked Problem ◽  
Low Density ◽  
Structured Interviews ◽  
Content Type ◽  
Critical Success ◽  
Definition Of ◽  
The Right

PurposeWicked problems require collaborative innovation approaches. Understanding the problem from the users' perspective is essential. Based on a complex and ill-defined case, the purpose of the current paper is to identify some critical success factors in defining the “right problem” to be addressed.Design/methodology/approachAn empirical research study was carried out in a low-density municipality (case study). Extensive data were collected from official databases, individual semi-structured interviews and a focus group involving citizens, local authorities, civil servants and other relevant stakeholders.FindingsAs defined by the central government, the problem to be addressed by the research team was to identify which justice services should be made available locally to a small- and low-density community. The problem was initially formulated using top-down reasoning. In-depth contact with citizens and key local players revealed that the lack of justice services was not “the issue” for that community. Mobility constraints and the shortage of economic opportunities had a considerable impact on the lack of demand for justice services. By using a bottom-up perspective, it was possible to reframe the problem to be addressed and suggest a new concept to be tested at later stages.Social implicationsThe approach followed called attention to the importance of listening to citizens and local organisations with a profound knowledge of the territory to effectively identify and circumscribe a local problem in the justice field.Originality/valueThe paper highlights the limitations of traditional rational problem-solving approaches and contributes to expanding the voice-of-the-customer principle showing how it can lead to a substantially new definition of the problem to be addressed.

scholarly journals Sinabung volcano: how culture shapes community resilience

2019 ◽  
Vol 28 (3) ◽  
pp. 290-303
Author(s):  
Marta Mori ◽  
Ronan McDermott ◽  
Saut Sagala ◽  
Yasmina Wulandari
Keyword(s):  
Structured Interviews ◽  
Content Type ◽  
Aid Dependency ◽  
Relief Operations ◽  
Long Term Impact ◽  
Cultural Experts ◽  
Practical Implications

Purpose The purpose of this paper is to explore how culture, including traditions and social structures, can influence resilience and how culturally sensitive relief operations can put affected people and their context at the core of any interventions. Design/methodology/approach A case study of the Mt Sinabung volcano area in Indonesia was undertaken. As part of the case study, an analysis of interventions was conducted, which was complemented by semi-structured interviews with Karo cultural experts and humanitarian organisations. Findings Culture influences the manner in which the Karo people react to volcano eruptions with varying implications for recovery. In addition, relief organisations which understand people’s actions through a cultural lens have better managed to tailor programs with long-term impact, thereby avoiding aid dependency. Practical implications Practical examples of disaster management activities that adequately account for the beneficiaries’ way of living prior to the eruptions are provided. Aid actors are provided with guidance concerning how to better tailor their activities in line with a cultural lens. Originality/value The study provides empirical grounding for claims concerning the role of culture in planning interventions in Indonesia and other similar contexts.

Indigenous reporting of a national housing corporation

2018 ◽  
Vol 36 (2) ◽  
pp. 221-233 ◽  
Author(s):  
Alistair Brown
Keyword(s):  
Papua New Guinea ◽  
Financial Reporting ◽  
Local Level ◽  
New Guinea ◽  
Financial Statements ◽  
Financial Reports ◽  
Content Type ◽  
Housing Corporation ◽  
Regulatory Instruments ◽  
National Housing

Purpose The purpose of this paper is to assess the level of reporting compliance achieved by the National Housing Corporation (NHC) of Papua New Guinea in terms of local indigenous reporting expectations. Design/methodology/approach Testing of a framework of indigenous accountability through indigenous enactments and regulations is conducted by textual analysis, which is informed by the theory of indigenous alternatives to assess the financial reporting compliance of the NHC of Papua New Guinea’s financial statements for years ending 2004-2013. Findings Documentary evidence of the state auditor reports of the NHC’s financial statements reveals that the corporation’s financial reports are not submitted for audit on a timely basis and receive disclaimed audit opinions. Despite the clear indigenous reporting expectations raised by local legislative and regulatory instruments, the NHC is unable or unwilling to provide an accurate account of their activities. Practical implications The lack of compliant reporting suggests that the planning, management and monitoring of the housing needs of residents of Papua New Guinea are compromised. There also appears merit in asking why parliament continues to fund the corporation given its difficulties in meeting local-level reporting expectations. Social implications The results have wider implications for the reporting ideologies of indigenous-run housing corporations operating in other developing countries. It might be fruitful to meet local reporting expectations before taking on the specialized reporting that accompanies introduced western-oriented policies on housing. Originality/value Accountability in relation to indigenous property management is constructed through a lens of reporting issues facing a developing country housing corporation.

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