Public interest and accrual accounting: are they aligned?

2018 ◽  
Vol 14 (4) ◽  
pp. 366-380 ◽  
Author(s):  
Sylvia ◽  
Eko Ganis Sukoharsono ◽  
Yeney Widya Prihatiningtias ◽  
Roekhuddin
Keyword(s):  
Local Government ◽  
Public Interest ◽  
Local Governments ◽  
Central Government ◽  
Social Situation ◽  
Government Accountability ◽  
Accrual Accounting ◽  
Content Type ◽  
The Public ◽  
The Government

Purpose The purpose of this paper is to evaluate the merits of accrual-based accounting for the public in an Indonesian local government. It gives insights into the connection between the new practices and responses from government apparatus. Design/methodology/approach The paper applies genetic structuralism from Pierre Bourdieu to study the interrelation of habitus, field and capital in the accrual accounting implementation. Findings The result indicates a symbolic dominance of central government in the implementation of accrual-based accounting in the local government. Accrual accounting is considered to be a technique of government accountability which is independent from political and social situation. Practical implications The accrual accounting implementation preoccupies the government officials in their study of the preparation of financial statements while its utilization to increase the public welfare is still ignored. Social implications The government still prioritizes accountability and transparency for managerial and political purposes. Hence, the public interest is less superior compared with the formalities established between governments – the central government and local governments – and the regional legislator. Originality/value This paper contributes to the evaluation of the alignment of government policy with the public interest.

scholarly journals The Role of Social Media in Promoting Information Disclosure on Environmental Incidents: An Evolutionary Game Theory Perspective

2018 ◽  
Author(s):  
Shuang Ling ◽  
Shan Gao ◽  
Wenhui Liu
Keyword(s):  
Social Media ◽  
Local Government ◽  
Local Governments ◽  
Information Disclosure ◽  
Central Government ◽  
Media Use ◽  
Evolutionary Game ◽  
Media Influence ◽  
Social Media Use ◽  
The Public

Despite the expectation that social media use in the public sector contributes to enhancing government's transparency, few studies have been investigated whether social media use actually leads to more disclosure during environmental incidents in practice and how social media influence local governments and their officials' information disclosure. In this article, we model information disclosure during environmental incidents as an evolutionary game process between the central government and local government in social media context, and examine the internal mechanism that how social media influence the progress of information disclosure during environmental incidents. The findings indicate that social media plays an active constructive role in central-local government game relations. Specific- ally, social media can provides an efficient information channels for the central government supervise regional officials in environmental incidents, and thus improves its supervision efficiency, and it also provides an important means for internet mobilization and online-offline interaction by encouraging the public exchange information and express their views, and in turn forces local governments and their officials tend to disclosure ahead.

scholarly journals THE ROLE OF LOCAL GOVERNMENTS IN REGIONAL FINANCIAL MANAGEMENT FOR THE HANDLING OF THE COVID-19 PANDEMIC

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori
Keyword(s):  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
The Government ◽  
The Stability ◽  
The Relationship

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic

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.

A decision model for municipal resources management

2019 ◽  
Vol 57 (11) ◽  
pp. 3015-3034 ◽  
Author(s):  
Shirley Suellen Thesari ◽  
Flavio Trojan ◽  
Dayse Regina Batistus
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Historical Data ◽  
Life Quality ◽  
Public Budget ◽  
City Development ◽  
Content Type ◽  
Local Government Management ◽  
The Government ◽  
Practical Implications

Purpose The purpose of this paper is to present a model to support governmental local managers in public budget optimization, based on an integration of methods. It was constructed to fill the gap related to weights definition in problematic, commonly performed subjective assessments. This model supports the decision making in budget distribution identifying the importance of sectors in local governments, captured by historical data. Design/methodology/approach The model was developed following three steps: the first step included the exploitation of the characteristics of local sectors represented by city departments and the data collection procedure using time series (TS). In the second one, the weights regarding the importance of each city department were calculated by the UTASTAR method and based on historical data from the first step. Finally, an objective function was formulated using linear programming and constraints based on law specifications, and as a result, an optimized projection for public budget distribution was performed. Findings The results demonstrated that the model can be more efficient to weights definition, considering the behavior of preferences by historical data and supporting local public resources optimization, also to comply with the legislation, being able to predict or project future values available on the budget. Research limitations/implications The theoretical and practical implications are related with a novelty in recognizing the weights for criteria by a historical behavior of preferences. It can be bringing important directions for budget distribution. The main limitation detected in this study was the difficulty to formulate an assessment involving an integrated opinion from local managers and the population. Practical implications First of all, with the correct allocation of resources, the government has a greater advantage to capture investments from the negotiation with development entities and banks. Second, an efficient local government management can promote compliance with legislation and more transparent public policies. Social implications The correct distribution of resources affects the life quality for citizens, since the government acts as a provider of essential services for the population like education, safety, health, particularly for citizens who depend exclusively on the services offered by the local government. Moreover, it can also affect the environment as resources for garbage collection, disposal services and sanitation and, finally, affect the city development such as infrastructure, taxes, etc. Originality/value It might be considered an original contribution mainly by the development of a procedure to capture values for weights by TS and meeting the manager’s requirements, based on analytical, statistical and mathematical tools integrated.

Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government

2020 ◽  
Vol 16 (1) ◽  
pp. 145-167
Author(s):  
Harun Harun ◽  
David Carter ◽  
Abu Taher Mollik ◽  
Yi An
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Dominant Role ◽  
New Technology ◽  
National Level ◽  
Accounting System ◽  
Local Authorities ◽  
Content Type ◽  
Policymaking And Implementation

Purpose This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments. Design/methodology/approach The study is based on an intensive analysis of document sources and interview scripts around the institutionalization of RBS by the Indonesian government and uses the adaption of Dillard et al. (2004) institutional model in informing its findings. Findings The authors find that at the national level, the key drivers in RBS adoption were a combination of exogenous economic and coercive pressures and the wish to mimic accounting reforms in developed nations. At the local government level, the internalization of RBS is a response to a legal obligation imposed by the central government. Despite the RBS adoption has strengthened the transparency of local authorities reports – it limits the roles of other members of citizens in determining how local government budgets are allocated. Research limitations/implications The results of the study should be understood in the historical and institutional contexts of organizations observed. Practical implications The authors reinforce the notion that accounting as a business language dominates narratives and conversations surrounding the nature of government reporting and budgeting systems and how resource allocation is formulated and practiced. This should remind policymakers in other developing nations that any implementation of a new accounting technology should consider institutional capacities of public sector organizations and how the new technology benefits the public. Social implications The authors argue that the dominant role of international financial authorities in the policymaking and implementation of RBS challenges the aim of autonomy policies, which grant greater roles for local authorities and citizens in determining the nature of the budgets and operation of local authorities. Originality/value This study extends institutional theory by adapting the Dillard et al. (2004) model in explaining the forces, actors and critical features of a new accounting system adoption by local governments.

scholarly journals Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania

2019 ◽  
Vol 9 (3) ◽  
pp. 335-365 ◽  
Author(s):  
Latifa Hamisi Mbelwa ◽  
Pawan Adhikari ◽  
Khandakar Shahadat
Keyword(s):  
Central Government ◽  
Research Strategies ◽  
Cross Sectional Survey ◽  
Accrual Accounting ◽  
Cross Sectional ◽  
Content Type ◽  
Decision Usefulness ◽  
Effective Implementation ◽  
The Government ◽  
Organisational Level

Purpose The purpose of this paper is to investigate the factors that have resulted in the effective implementation of accrual accounting reforms in the Central Government of Tanzania. Design/methodology/approach The paper relies on the ideas of institutional theory and some aspects of decision-usefulness so as to delineate the external pressures enforcing the Government of Tanzania to embrace accrual accounting and the factors complicating its implementation at organisational level (within government entities). The authors draw on quantitative techniques and the explanatory and cross-sectional survey research strategies and methods for data analysis. Findings Our findings suggest that the coercive pressures from donors and auditors along with the normative pressures surfaced by the training of employees generate a significant impact on designing the effective administrative model of accrual accounting. In a lesser extent, pressures from the National Board of Accountants and Auditors and cultural factors are positively correlated to the implementation of accrual accounting in the Tanzanian context. Of the factors the authors examined, the management changes are proved to be least effective. Unawareness of the key stakeholders has caused weak political and regulatory commitments. Accrual accounting implementation is further exacerbated by inadequate technical and personnel competence. Ultimately, the implementation of the accrual accounting has increased significant managerial accountability though a major segment of such behaviour is unexplained by the factors the authors employed in the study. Practical implications The effective implementation of accrual accounting relies on improvements in cultural and human-related issues. What is important to understand is that accrual accounting is more of a management reform incorporating changes in broader aspects of institutional and accountability mechanisms, rather than just an adoption of particular accounting technologies. Without such broader changes, accrual accounting reforms can be detrimental providing the technocrats and government officials with a space for manipulating financial information, Tanzania serving as an example. Originality/value The study highlights the case of an emerging economy in which accrual accounting is actually in effect and has impacted on managerial accountability, but is struggling to engender intended results and outcomes at organisational level.

HDZ leader could supplant Croatia's non-party premier

2016 ◽  
Keyword(s):  
Decision Making ◽  
Public Debt ◽  
Social Situation ◽  
Content Type ◽  
Reform Agenda ◽  
The Public ◽  
Nationalist Party ◽  
Ethnic Tensions ◽  
The Government ◽  
Uncertain Outcomes

Significance The package could be the government's swan song. One coalition party, the centre-right Bridge (Croatian: Most) of Independent Lists, strongly supported a reform agenda from the beginning, but Croatia's main nationalist party, the Croatian Democratic Union (HDZ), did not. This, in addition to key appointments, has become a major point of dispute between them, blocking decision-making. HDZ leader Tomislav Karamarko has been frustrated in his ambition to control the government and especially the security apparatus. Impacts Political instability could cause further political and ethnic tensions, with uncertain outcomes. Persistent deadlock will worsen Croatia's parlous economic and social situation. Instability could frustrate consolidating Croatia's exit from its six-year recession in 2015 and reducing the public debt from 87% of GDP.

How to strengthen the social media interactivity of e-government

2016 ◽  
Vol 40 (1) ◽  
pp. 79-96 ◽  
Author(s):  
xiaoling Hao ◽  
Daqing Zheng ◽  
Qingfeng Zeng ◽  
Weiguo Fan
Keyword(s):  
Social Media ◽  
Local Governments ◽  
Structural Features ◽  
Content Type ◽  
The Public ◽  
Positive Effects ◽  
Popular Government ◽  
The Social ◽  
Social Media Platforms ◽  
The Government

Purpose – The purpose of this paper is to explore how to use social media in e-government to strengthen interactivity between government and the general public. Design/methodology/approach – Categorizing the determinants to interactivity covering depth and breadth into two aspects that are the structural features and the content features, this study employs general linear model and ANOVA method to analyse 14,910 posts belonged to the top list of the 96 most popular government accounts of Sina, one of the largest social media platforms in China. Findings – The main findings of the research are that both variables of the ratio of multimedia elements, and the ratio of external links have positive effects on the breadth of interactivity, while the ratio of multimedia features, and the ratio of originality have significant effects on the depth of interactivity. Originality/value – The contributions are as follows. First, the authors analyse the properties and the topics of government posts to draw a rich picture of how local governments use the micro-blog as a communications channel to interact with the public. Second, the authors conceptualize the government online interactivity in terms of the breadth and depth. Third, the authors identify factors that will enhance the interactivity from two aspects: structural features and content features. Lastly, the authors offer suggestions to local governments on how to strengthen the e-government interactivity in social media.

The Public Debt of French Local Government

1985 ◽  
Vol 5 (3) ◽  
pp. 387-399 ◽  
Author(s):  
Pierre-Henri Derycke ◽  
Guy Gilbert
Keyword(s):  
Local Government ◽  
Interest Rates ◽  
Public Debt ◽  
Local Governments ◽  
Central Government ◽  
Tight Control ◽  
The Public ◽  
Policy Measures ◽  
The Impact

ABSTRACTAfter a sharp increase, the public debt of French local communities has been stabilized in real terms: its amount reached 54 per cent of total public debt in 1980. In the French institutional framework, local government borrowing policy is under the tight control of central agencies. An econometric model of the borrowing behaviour of local governments since 1965 is presented; it emphasizes the role of internal determinants of local debt (needs for investment, self-financing ability of governments), external constraints (e.g. interest rates and the financial resources of lenders, such as households savings), and finally the impact of macroeconomic policy measures from the central government.

Perceived accountability for local government infrastructure assets: the influence of stakeholders

2017 ◽  
Vol 29 (4) ◽  
pp. 551-572 ◽  
Author(s):  
Pavithra Siriwardhane ◽  
Dennis Taylor
Keyword(s):  
Local Government ◽  
Chief Executive Officers ◽  
Chief Executive ◽  
Stakeholder Salience ◽  
Content Type ◽  
The Public ◽  
The Government ◽  
Executive Officers ◽  
Policy Incentives ◽  
The Relationship

Purpose The purpose of this study is to investigate the relationship between the degree of stakeholder salience and the degree of emphasis placed on accountability dimensions for infrastructure assets (IFAs) as perceived by mayors and chief executive officers (CEOs) of local government authorities (LGAs). Comparisons are drawn between the salience accorded to two broad stakeholder groups at the public level and at the government level. Design/methodology/approach Perceptions of mayors and CEOs are examined through a mail questionnaire survey administered among LGAs in Australia. Findings Overall accountability for IFAs by the LGAs is influenced by the salience accorded to the demands and needs of public stakeholders (PSs) but not the salience accorded to government stakeholders (GS). It is evident that public and managerial accountabilities are impacted by PS salience, whereas political accountability is impacted by the salience of GS. Thus, it emphasises that the establishment and implementation of policies, processes and systems that render transparency and responsiveness to the public, as well as service quality and the disclosure of performance measures, are positively affected by the salience accorded to PS groups. Research limitations/implications The results of the study may be affected by the inherent weaknesses associated with mail surveys. Practical implications Accountability of LGAs for IFAs to GS needs enhancement, specifically stronger policy incentives. Originality/value This paper contributes to the literature, providing evidence on how mayors and CEOs of LGAs perceive the salience of different stakeholders of IFAs and its impact on the perceived accountability.

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