Small is Innovative: Local Government Innovation Strategies in the United States and Other Countries

1996 ◽  
pp. 21-39
Author(s):  
Terry Nichols Clark
Keyword(s):  
United States ◽  
Local Government ◽  
The United States ◽  
Innovation Strategies ◽  
Government Innovation

A Comprehensive Review of the Evolution of Accounting Standards for State and Local Government Pensions and Other Postemployment Benefits in The United States

2019 ◽  
Vol 46 (1) ◽  
pp. 57-77
Author(s):  
Dale L. Flesher ◽  
Craig Foltin ◽  
Gary John Previts ◽  
Mary S. Stone
Keyword(s):  
United States ◽  
Local Government ◽  
Accounting Standards ◽  
The United States ◽  
Pension Funds ◽  
Defined Benefit ◽  
Defined Contribution ◽  
Defined Contribution Plans ◽  
State And Local Government ◽  
State And Local

ABSTRACT Both the business media and the popular press have emphasized the underfunding problems associated with pension funds that are set aside for state and local government workers, a group that also includes teachers and professors at state-affiliated colleges and universities. The realization that pension funds are typically underfunded stems from the fact that the accounting standards associated with state and local government employee pension funds have led to greater transparency since 2011. This paper examines, explains, and interprets the historical development over the last 70 years of accounting standards for state and local government pension funds in the United States. Changing accounting standards, along with economic and social change, have led to consequences such as employers transforming their pension programs to avoid substantial costs and significant liabilities, for example by changing from defined benefit to defined contribution plans.

Comment

1980 ◽  
Vol 2 (2-3) ◽  
pp. 108-109
Author(s):  
Mark Kesselman
Keyword(s):  
United States ◽  
Local Government ◽  
Federal Government ◽  
The United States ◽  
State Governments ◽  
Local Autonomy ◽  
Fundamental Change ◽  
Local Expenditures

Acentral ingredient of democracy in the United States, according to Tocqueville, was local autonomy – yet the data presented by Professor Austin suggests a fundamental change in the United States since Tocquevilles time. Most local expenditures are now provided by the federal and state governments, most “local” programs are not local at all, for many (if not most) purposes the local government has become an extension of the federal government, and it is often replaced altogether by federally created field agencies (what the French call deconcentrated administration).

A View from Inside: Understanding Puerto Rico Cockfighting

2021 ◽  
pp. 1-37
Author(s):  
Úrsula A. Aragunde-Kohl ◽  
Yahaira Segarra-González ◽  
Liza M. Meléndez-Samó ◽  
Ivemarie Hernández-Rivera ◽  
Carolina Quiles-Peña
Keyword(s):  
United States ◽  
Puerto Rico ◽  
Local Government ◽  
Federal Government ◽  
Qualitative Data ◽  
The United States ◽  
Second Phase ◽  
Beliefs And Practices ◽  
The Third ◽  
The People

Abstract The purpose of this research was to better understand the beliefs and practices that the residents of Puerto Rico have regarding cockfighting, including their perception of the recently passed prohibition against nonhuman animal fighting on the island. It had an exploratory descriptive design consisting of three phases, where the qualitative data obtained from phase one would guide the process of identifying variables that could be measured. In the second phase, an instrument was developed, and in the third, it was administered. Most of the participants agreed with the prohibition of cockfighting in Puerto Rico and that it was necessary. The data showed that there is a disconnect between what the federal government of the United States legislated, what the local government and agencies that were supposed to enforce the prohibition did with the legislation, and what the people directly affected by the legislation received for education and guidance.

A descriptive case study of effective decision-making of a local government organization in the United States of America

2020 ◽  
Vol 16 (3) ◽  
pp. 279-297
Author(s):  
Jennifer Capler
Keyword(s):  
United States ◽  
Decision Making ◽  
Local Government ◽  
United States Of America ◽  
The United States ◽  
Content Type ◽  
Government Organizations ◽  
Effective Decision ◽  
Effective Decision Making

PurposeThis article details a qualitative descriptive case study of affective factors of effective decision-making of one local government organization in the United States of America. The specific problem was that many elected American local government representatives lack effective decision-making strategies. This research focus indicated a lack of qualitative research on the real-world experience of factors that were taken into consideration during decision-making within American local government organizations.Design/methodology/approachUsing a local government organization in southwest Illinois, elected representatives were interviewed and observed. The interviews and observations surfaced how the representatives made decisions. Data were analyzed using manual coding and theming to determine themes and patterns.FindingsThe results produced six themes about factors, including emotional intelligence, which impacted decision-making. They are: (1) remembering the past, (2) communication and respect, (3) spurring economic growth and development, (4) fairness, (5) recognizing and removing emotions and bias and (6) accountability.Research limitations/implicationsBeing a single case study, this research is limited in generalization. The research was limited to the identification of current, real-world experience of elected local government representatives.Practical implicationsThe findings of this research can be used to create more effective decision-making practices for local government organizations of similar size.Originality/valueThis is the first study to review, in-depth, the decision-making and emotional intelligence factors of local government organizations in the United States of America. The conceptual background, discussion, implications to local government organizations, limitations and recommendations for future studies are discussed.

Courting Ignorance: Why We Know So Little About Our Most Important Courts

Daedalus ◽  
2014 ◽  
Vol 143 (3) ◽  
pp. 129-139 ◽  
Author(s):  
Stephen C. Yeazell
Keyword(s):  
United States ◽  
Local Government ◽  
The United States ◽  
Trial Courts ◽  
Murder Trials ◽  
Debt Collection ◽  
Traffic Tickets

Most of the United States' judicial work takes place in the country's state trial courts. These tribunals preside over everything from traffic tickets to murder trials, from routine debt collection to massive environmental torts. Given their expansive role, the manner in which these courts function is of immense significance. But ultimately, we know very little about these institutions. Our ignorance flows both from trivial bureaucratic turf battles and from deeply rooted principles of local government, a phenomenon I have called “data federalism.” In the last few decades, we have begun to form a partial image of the activities of these organs of government; but we know almost nothing about their past, and the little we do know suggests the dangers of extrapolation. This essay explores the extent of our ignorance of state trial courts and the difficulties of overcoming it.

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