Procurement contract management in the local government authorities (LGAs) in Tanzania

2016 ◽  
Vol 29 (6) ◽  
pp. 545-564 ◽  
Author(s):  
Geraldine Arbogast Rasheli
Keyword(s):  
Local Government ◽  
Transaction Costs ◽  
Local Governments ◽  
Institutional Economics ◽  
Public Procurement ◽  
New Institutional Economics ◽  
Contract Management ◽  
Content Type ◽  
Procurement Contract ◽  
Very High

Purpose The purpose of this paper is to examine the transaction costs involved in managing procurement contracts in the public sector, particularly at the lower and higher level of local governments from the clients’ perspective. Design/methodology/approach The paper uses new institutional economics, specifically the transaction cost approach. A multiple case study design was used, in which five local government authorities (LGAs) were selected from the Kigoma and Tanga regions of Tanzania. Interviews with heads of procurement management units, focus groups and secondary sources were used to collect information for lower level LGAs. Findings Very high information, negotiation and monitoring transaction costs were revealed at the post-contractual stage for higher levels of local government in all cases. Transaction costs were associated with institutional problems, lack of financial resources and attitudes towards accountability, transparency and competition. It was also found that lower levels of local government are faced with very high transaction costs for all procurement stages due to a lack of procurement contract management capacity among ward and village procurement project committees, low levels of support from higher level LGAs, a lack of simple Swahili-standardised documents and guidelines for lower level procurement contract management which reflect current legal issues and the lack of a legal framework for procurement at the lower level of local government. These costs are associated with poor accountability and a lack of competition, transparency and efficiency throughout public procurement chains. Research limitations/implications There is no estimate for quantitative approaches, because it is was difficult to measure transaction costs associated with accountability, transparency and efficiency. Originality/value The paper contributes knowledge on qualitative levels of transaction costs for procurement contract management for both higher and lower levels of LGAs from the clients’ viewpoint.

Local government website usability on mobile devices: test results and recommendations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Karol Król ◽  
Dariusz Zdonek
Keyword(s):  
Local Government ◽  
Mobile Devices ◽  
Local Governments ◽  
Recent Decade ◽  
Test Results ◽  
Content Type ◽  
Computer Tools ◽  
Website Usability ◽  
Social Importance ◽  
Government Website

Purpose The range of official business that can be handled online has grown in the recent decade. In many cases, e-services are a must. At the same time, the economic impact and social importance of mobile technology have increased. Mobile devices are becoming more and more popular, and their applications diversify. It comes as no surprise that mobile users expect e-services and official information to be available through this channel. The purpose of this paper is to identify problems (difficulties) occurring when browsing websites of local government units (LGU) on mobile devices. Design/methodology/approach The comfort of website browsing depends mostly on the development technique, and the way content is published. Responsive websites are much easier to view on mobile devices than “static” ones. The study involves 400 websites of LGU in Poland. The websites were subjected to quantitative and qualitative analyses with selected techniques and computer tools. Findings The set of 400 websites contained 119 (29.75%) that were not responsive. It exhibited a substantial potential for the optimisation of websites for mobile devices. The study revealed the most common usability failures such as distorted images, “scattered icons”, partial responsiveness and bothersome messages in pop-ups. Originality/value The research identified the most widespread problems with the tested websites. The study yielded recommendations for local governments, which may be useful when managing content, upgrading the website or replacing it with a new one.

Governing the Environment: the Intitutional Economics Approach

2009 ◽  
pp. 61-86
Author(s):  
Arild Vatn
Keyword(s):  
Transaction Costs ◽  
Environmental Governance ◽  
Institutional Economics ◽  
Specific Area ◽  
New Institutional Economics ◽  
Neoclassical Economics ◽  
Institutional Perspective ◽  
Institutional Structures ◽  
Plural Rationalities ◽  
Jel Classifications

- Analyzing environmental governance implies foremost to analyze institutional structures and their implications. In doing so, the present paper utilizes insights primarily from the tradition of classical institutional economics. The paper is divided in three. In the first part I describe the main features of the classical position and compare it briefly with that of neoclassical economics and the tradition of new institutional economics. In the second part I clarify what is considered the main aspects of governance as seen from an institutional perspective. In part three I move to the more specific area of environmental governance. The concept of resource regimes is defined. Moreover I analyze how different regimes influence which environmental problems appear and how they can be treated. I discuss how institutions influence the formation and articulation of knowledge and values, how they form and protect interests, how they influence the level of transaction costs and hence the possibilities for coordination, and finally how they form the motivations underlying human choices in concrete contexts. Given that all these variables are shown to be endogenous to the institutional system, the use of comparative analysis in the assessment of various governance options is emphasized.Keywords: classical institutional economics, interdependence, resource regimes, value articulation, interest protection, transaction costs, plural rationalities.JEL classifications: B52; Q50; D02; D70.

scholarly journals Gender and Transaction Costs in Use of Zero Grazing Net for Tsetse Fly and Trypanosomiasis Control in Stall Feeding Systems in Kenya

2017 ◽  
Vol 7 (3) ◽  
pp. 96
Author(s):  
Jared Isaboke Mose
Keyword(s):  
Transaction Costs ◽  
Institutional Economics ◽  
Survey Design ◽  
Sampling Technique ◽  
New Institutional Economics ◽  
Tsetse Fly ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Men And Women ◽  
Zero Grazing

Trypanosomiasis is a widespread constraint in livestock production, mixed farming and human health in Africa. Several technologies have been developed to ameliorate the effects of the disease but delivery of these technologies to farmers has been undertaken on trial and error basis without a proper strategy leading to more failure than success and wastage of scarce resources. The purpose of this paper was to carry out an analysis of transaction costs incurred in accessing and using insecticide treated net in tsetse and trypanosomiasis control among smallholder cattle farms in Busia County, Kenya. The study utilized cross–sectional survey design and was guided by the New Institutional Economics approach and utilized stratified and simple random sampling technique to get 211 respondents for the study. Data was collected by use of structured questionnaires and analyzed using descriptive and inferential statistics. Conjoint analysis results for zero grazing net showed that cost was the most important factor influencing farmers’ decision, accounting for 38.52% of the total while durability and availability each accounted for 25% and retreatability accounted for 10% of the decisions. Further t-test results showed that there were significant differences between men and women with respect to attribute scores (at 99 d.f. and alpha = 0.05%) suggesting that men and women face different transaction costs in accessing T&T control technologies. Therefore there is need for gender sensitive strategies in T&T technology design and dissemination. Tsetse fly and Trypanosomiasis control by use of low cost technologies such as insecticide treated zero grazing net should be promoted by government and other development partners. The net should be affordable, available at supply outlets close to farmers, long lasting and re-treatable for famers to take it up.

scholarly journals Transparency of local government in Indonesia

2018 ◽  
Vol 3 (1) ◽  
pp. 123-138 ◽  
Author(s):  
I Made Pradana Adiputra ◽  
Sidharta Utama ◽  
Hilda Rossieta
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Financial Statements ◽  
Political Environment ◽  
Content Type ◽  
Audit Opinion ◽  
Government Response ◽  
Positive Effect

Purpose The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia. Design/methodology/approach The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis. Findings The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia. Originality/value The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.

A New Institutional Economic Perspective on Alternative Governance Mechanisms at the Local Government Level

2021 ◽  
pp. 026010792110368
Author(s):  
Joe Wallis ◽  
Syed Rizvi
Keyword(s):  
Local Government ◽  
Resource Dependence ◽  
Institutional Economics ◽  
New Institutional Economics ◽  
Collaborative Partnerships ◽  
Governance Mechanisms ◽  
Institutional Economic ◽  
Common Goals ◽  
Local Government Level ◽  
Expressive Dimension

The ‘new institutional economics’ (NIE) can go a long way towards comprehending the emerging complexities of local government. As local bodies seek to forge collaborative partnerships with other organisations, they have to decide whether to solve horizontal co-ordination problems through market, hierarchy or network mechanisms. NIE can show that where other governance mechanisms are incomplete or subject to high transaction costs, trust and co-operation can informally develop through the process by which network interactions become embedded within each other. We show how this approach can be revised to take into account the expressive dimension of behaviour in hope-based networks whose members are bound together not so much by structures of resource dependence as by the hope and trust they place in the advancement of common goals. JEL: L38

Corruption as distinct crime: the need to reconceptualise internal control on controlling bureaucratic occupational fraud

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ach Maulidi ◽  
Jake Ansell
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Internal Controls ◽  
Financial Statement Fraud ◽  
Content Type ◽  
Practical Applications ◽  
Occupational Fraud ◽  
Asset Protection ◽  
Control Framework

Purpose The purpose of this study is to provide theoretical guidance that enables local governments to deal with occupational fraud. Design/methodology/approach The quantitative approach is used to examine the efficacy of the Committee of Sponsoring Organisations of the Treadway Commission (COSO) internal control framework in tackling occupational fraud in local government. To achieve the goals, the authors performed a survey of the Indonesian auditor institutions. Findings It is not appropriate to argue that all types of local government fraud can be deterred by a single internal control. The study suggests that COSO internal controls are not effective for dealing with corruption cases. However, the authors do find the efficacy of those controls are obvious for controlling asset misappropriation and financial statement fraud. This result indicates that if the COSO internal control framework is only designed for routine financial control and asset protection, it significantly and negatively influences its efficacy to deal with occupational fraud. This study has both theoretical and managerial implications, discussed separately. Originality/value In the field of prevention, the authors cannot make generalised theories and approaches for dealing with occupational fraud. Whilst previous authors have offered fraud deterrents in terms of internal controls, they have failed to realise the need to understand their effectiveness for particular forms of fraud. This paper sheds light on the effectiveness of internal controls in achieving their goals. This has both practical applications and stimulates theoretical insights.

“Measuring up”: a systematic literature review of performance measurement in Australia and New Zealand local government

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mary C. Johnsson ◽  
Matthew Pepper ◽  
Oriana Milani Price ◽  
Lauren P. Richardson
Keyword(s):  
Systematic Review ◽  
New Zealand ◽  
Local Government ◽  
Performance Measurement ◽  
Local Governments ◽  
Management Practices ◽  
New Public Management ◽  
Systematic Review Methodology ◽  
Content Type ◽  
Starting Point

Purpose Measurement practices have long been considered vital for informing the management of performance in organisations. Their application to local governments is a more recent, yet multi-decade phenomenon facilitated by New Public Management trends. This paper aims to review the landscape of publications that discuss performance measurement (PM) practices in Australian and New Zealand local government contexts and identify implications for future research. Design/methodology/approach A systematic review methodology was used to identify a shortlist of publications. Next, a rating-based researcher appraisal process was applied. Multiple iterations of search and appraisal were conducted to form the basis for inductive thematic analysis and synthesis. Findings Analysing 65 PM publications, two interrelated themes, namely, discourses of performance as efficiency, accountability or strategic growth and change were identified, which influence the adoption of local PM tools and frameworks. As demands for strategic growth and more complex service delivery increase, strategic and localised adaptation of PMs may be required to integrate learning and communicative competencies with technical and operational capabilities. Research limitations/implications The systematic review methodology has been applied to address some of the limitations of publication and reporting biases in literature. This research provides a starting point for future investigations and broadening of discourse in local government contexts. Originality/value This paper represents the first systematic review of 1995–2020 publications on performance management practices used by local governments in Australia and New Zealand.

scholarly journals Barriers to exit encountered by small farms in light of the theory of new institutional economics

2018 ◽  
Vol 64 (No. 6) ◽  
pp. 277-290 ◽  
Author(s):  
Satola Lukasz ◽  
Wojewodzic Tomasz ◽  
Sroka Wojciech
Keyword(s):  
Transaction Costs ◽  
Eastern Europe ◽  
Structural Changes ◽  
Central And Eastern Europe ◽  
Institutional Economics ◽  
Rent Seeking ◽  
New Institutional Economics ◽  
Financial Resources ◽  
Small Farms ◽  
Production Resources

For at least 25 years, processes involving structural changes have been growing more and more intense in the countries of Central and Eastern Europe, with these processes including a decline in the number of small farms. The main aim of this paper is to present the mechanisms involved in, as well as barriers to and costs preventing the exit of farms from agriculture, including those that make it difficult to transfer production resources which are being released to other companies. This research takes the form of an overview and is based on the output of new institutional economics, and on transaction cost and rent-seeking theories in particular. The most frequent difficulties encountered in the process of exit from farming include low profitability of production and the shortage of capital among potential buyers, while the lack of sellers’ financial resources and the necessity of incurring expenses related to preparing and finalising the sale of resources held by them (the actual transaction costs related to closing down farms) are frequently overlooked. The most important barriers preventing the complete liquidation of farms are the inherent transaction costs categorised as expenses, as well as the emotional costs and costs of alternatives, which are difficult to evaluate and estimate. The following notions are particularly helpful in explaining barriers to exit from farming: the concept of transaction costs and rent-seeking theory, which are both a part of the stream of thought of new institutional economics.

scholarly journals Financial statements disclosure on Indonesian local government websites

2019 ◽  
Vol 4 (1) ◽  
pp. 112-128
Author(s):  
Wahyudin Nor ◽  
Muhammad Hudaya ◽  
Rifqi Novriyandana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Statements ◽  
Education Level ◽  
Content Type ◽  
Audit Opinion ◽  
Level Of Education ◽  
The Public ◽  
Government Websites

Purpose The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government. Design/methodology/approach The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression. Findings The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia. Originality/value The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.

Performance reporting delay in local government: a global south view

2020 ◽  
Vol 33 (4) ◽  
pp. 477-496 ◽  
Author(s):  
Charles Wharton Kaye-Essien
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Local Level ◽  
Secondary Data ◽  
Monitoring And Evaluation ◽  
Global South ◽  
Content Type ◽  
Performance Reporting ◽  
Reporting Delays ◽  
Reporting Delay

PurposeThe object of this paper is to understand how central–local relations and internal technical characteristics contribute to performance reporting delays at the local level in a Global South context.Design/methodology/approachThe paper develops and tests four propositions using a combination of secondary data analyses and semistructured interviews with 30 local government officials.FindingsThe findings indicate that delays in performance reporting are generally high in pre-election years because leadership commitments at the local level largely shift toward national politics (campaigning for re-election of the president). Additional reporting delays were found to be the result of low financial capacity to maintain appropriate data collection and management systems, lack of highly trained monitoring and evaluation experts at the local level and lack of sanctions for noncompliance.Research limitations/implicationsThe fact that some types of Districts (large municipalities and metro areas with access to large financial resources) were excluded from the analysis induces some bias to the findings. The choice of 30 out of a total 260 local governments limits the analyses to only 12% of views and perceptions of local government reporting delay. Additionally sourcing responses from a few monitoring and evaluation (M&E) personnel out of hundreds of mid- to upper-level employees limited the breath of discussions that could have resulted from a broader study.Practical implicationsThe results of this paper suggest that any attempt at imposing sanctions on late reporting may not be very successful since national party politics, which lie outside the control of municipalities, is one of the main factors that drive reporting delay. Rather than imposing sanctions, government should consider incentivizing the reporting process. On the other hand, since internally generated funds (IGF) and the M&E team are factors that lie within the control of the municipality, any attempt to decrease reporting delay should first focus on improving local revenues and strengthening municipal M&E capacity building.Originality/valueThis paper adds to the existing literature by offering directions for approaching performance reporting delay in two ways. First, it emphasizes central–local relations as an important political determinant of performance reporting delay. Second, it explores reporting delay in Ghana's local governments and therefore provides useful insights from a Global South perspective.

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