scholarly journals Commercial property tax in the UK: business rates and rating appeals

2016 ◽  
Vol 34 (6) ◽  
pp. 602-619 ◽  
Author(s):  
Paul Michael Greenhalgh ◽  
Kevin Muldoon-Smith ◽  
Sophie Angus
Keyword(s):  
Local Government ◽  
Service Sector ◽  
Central Government ◽  
Detailed Examination ◽  
Multiple Perspectives ◽  
Local Authorities ◽  
Content Type ◽  
The Uk ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of the introduction of the business rates retention scheme (BRRS) in England which transferred financial liability for backdated appeals to LAs. Under the original scheme, business rates revenue, mandatory relief and liability for successful appeals is spilt 50/50 between central government and local government which both share the rewards of growth and bear the risk of losses. Design/methodology/approach The research adopts a microanalysis approach into researching local government finance, conducting a case study of Leeds, to investigate the impact of appeals liability and reveal disparities in impact, through detailed examination of multiple perspectives in one of the largest cities in the UK. Findings The case study reveals that Leeds, despite having a buoyant commercial economy driven by retail and service sector growth, has been detrimentally impacted by BRRS as backdated appeals have outweighed uplift in business rates income. Fundamentally BRRS is not a “one size fits all” model – it results in winners and losers – which will be exacerbated if local authorities get to keep 100 per cent of their business rates from 2020. Research limitations/implications LAs’ income is more volatile as a consequence of both the rates retention and appeals liability aspects of BRRS and will become more so with the move to 100 per cent retention and liability. Practical implications Such volatility impairs the ability of local authorities to invest in growth at the same time as providing front line services over the medium term – precisely the opposite of what BRRS was intended to do. It also incentivises the construction of new floorspace, which generates risks overbuilding and exacerbating over-supply. Originality/value The research reveals the significant impact of appeals liability on LAs’ business rates revenues which will be compounded with the move to a fiscally neutral business rates system and 100 per cent business rates retention by 2020.

Do external benchmarking mechanisms facilitate performance management in Malaysian local authorities?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
A.K. Siti-Nabiha ◽  
Roshni Ann George
Keyword(s):  
Local Government ◽  
Performance Management ◽  
Central Government ◽  
Local Authorities ◽  
Content Type ◽  
Strategic Performance ◽  
Strategic Processes ◽  
Institutional Learning ◽  
External Actors ◽  
The Impact

PurposeThis paper investigates the extent to which externally led benchmarking may have facilitated performance management design and use in Malaysian local authorities.Design/methodology/approachA longitudinal qualitative study of local authorities in Malaysia was undertaken, comprising interviews with key officers during the introduction of process-based key performance indicators (KPIs), and following the imposition of benchmarking (i.e. relative performance evaluation) on local authorities. Complexity theory was used in the analysing and theorising of data.FindingsExternal benchmarking mechanisms facilitated only operational performance management, with strategic performance management merely ceremonially adopted. As the focus was on mainly operational KPIs, strategic goals were not translated into detailed action plans and outputs at departmental level. In addition, operational and strategic performance management packages were decoupled. Thus, the efforts of external actors resulted in operational controls suppressing rather than facilitating strategic processes.Research limitations/implicationsThere is a need to transition from purely externally led benchmarking to internally driven benchmarking in local government, whereby benchmarking forms part of the interactive performance management mechanisms that lead to institutional learning and improvement.Practical implicationsBenchmarking activities should be based on comprehensive analyses of performance management design and use. A reflective approach to continuously identify gaps or weaknesses in performance management systems will enable local government administrators to improve systems and processes in a timely manner to meet stakeholder needs.Originality/valueThis paper explains the impact of central government policy and benchmarking initiatives on other levels of government. We have built on previous literature by examining the connection between external benchmarking and internal performance management design and use in local government. In relation to this, and following calls for research on holistic performance management, the integration between operational and strategic performance management packages was also examined.

Documenting the UK “Black Fish Scandal” as a case study of criminal entrepreneurship

2015 ◽  
Vol 35 (3/4) ◽  
pp. 199-221 ◽  
Author(s):  
Robert Smith
Keyword(s):  
Local Government ◽  
Government Policy ◽  
Economic Crime ◽  
Policy Makers ◽  
Content Type ◽  
Media Reports ◽  
The Uk ◽  
The Impact ◽  
Local Government Policy

Purpose – The purpose of this paper is to consider the industrial exploitation of fishing quotas as a case of organized criminal entrepreneurship. Seldom is consideration given to the existence of informal and criminal entrepreneurship within the fishing industry. Consequentially, this case charts the “Black Fish Scandal” in the UK which saw the flouting of regulations and quotas on a commercial scale netting the protagonists £63 million through the illegal landing of undeclared fish. Design/methodology/approach – The case study underpinning this paper is constructed using documentary research techniques. Findings – Entrepreneurship can be destructive in a Baumolian sense as well as being productive. The moral of the story is that the entrepreneurs involved in the scandal are primarily small businessmen and not organized criminals; and that lessons can be learned from this case on how knowledge of entrepreneurship can be used to ensure that entrepreneurs and businessmen are not tempted to stray into the commission of economic crime. Research limitations/implications – A limitation of the study is that it was constructed solely from media reports of the scandal. The implications of this study are widespread for politicians, local government, policy makers and academic researchers alike and highlight the rise and fall of an industry and the impact of “laissez-faire” entrepreneurship on the industry suggesting to politicians, local government, policy makers that there needs to be a more planned approach to encouraging entrepreneurship within such coastal communities. Originality/value – This case based empirical study is of value because it is one of the first known UK studies of the Black Fish Scandal.

scholarly journals Financial resilience of English local government in the aftermath of COVID-19

2020 ◽  
Vol 32 (5) ◽  
pp. 813-823 ◽  
Author(s):  
Thomas Ahrens ◽  
Laurence Ferry
Keyword(s):  
Local Government ◽  
News Media ◽  
Financial Management ◽  
Management Practices ◽  
Central Government ◽  
Government Support ◽  
Local Authorities ◽  
Content Type ◽  
Financial Framework ◽  
The Uk

PurposeThe financial resilience of local authorities has been a serious concern over the past decade due to austerity and its effects on local government budgets despite rising service demands. More recently, the scale and suddenness of the shock from COVID-19 has exacerbated problems of financial resilience. This paper explores the financial management responses required by a sudden, nationwide pandemic of such severity.Design/methodology/approachThis paper applies the concept of financial resilience to English local government to analyse their situation in the aftermath of COVID-19. It is based on a close reading of official reports and the news media.FindingsLocal authority’s financial resilience could deal with normal levels of risk arising from austerity. However, the seriousness of COVID-19 alongside pressures still emanating from Brexit requires a significant level of central government support. This is critical as local government is expected to underpin future economic growth of the UK as well as deliver an important social response. Presently, the financial framework for funding individual local authorities through central government in terms of COVID-19 support is not on a reliable footing to answer specific demands. This can lead to gaming and perverse incentives.Originality/valueThis is the first paper to connect the financial resilience in the local government framework with the required central government funding procedures for sudden nationwide crises, such as the COVID-19 pandemic. It identifies the need to define what effect key variables, such as local government financial reserves, local deprivation indices and anticipatory financial management practices in local government should have on the determination of central government aid for individual local authorities.

Social distancing in a social therapy environment

2020 ◽  
Vol 41 (3/4) ◽  
pp. 113-127
Author(s):  
Geraldine Ann Akerman ◽  
Emily Jones ◽  
Harry Talbot ◽  
Gemma Grahame-Wright
Keyword(s):  
Social Isolation ◽  
Current Practice ◽  
Social Therapy ◽  
Content Type ◽  
Social Distancing ◽  
Emotional Environment ◽  
The Social ◽  
The Uk ◽  
The Impact

Purpose This paper aims to describe the impact of the COVID-19 pandemic on a prison-based therapeutic community (TC). Design/methodology/approach The paper takes the form of a case study where the authors reflect on their current practice, using the findings of research on social isolation and the overarching TC principles to explore the effect of the pandemic on the TC at HMP Grendon. The authors consider how the residents and staff adjusted to the change as the parameters changed when the social distancing rules were imposed and how they adapted to the prolonged break to therapy. Sections in the paper were written by a resident and an operational member of staff. The authors conclude with their thoughts on how to manage the consequences the lockdown has brought and start to think about what returning to “normality” might mean. Findings The paper describes the adjustments made by the residents and staff as the UK Government imposed the lockdown. The authors, including a resident and an operational member of staff comment on the psychological and practical impact these adjustments had. The thought is given to the idea of “recovery”, returning to “normality” and how this study can be best managed once restrictions are lifted. Research limitations/implications At the time of writing, there are no confirmed cases of COVID-19 at HMP Grendon. The measures and commitment from all staff and residents in the prison to keep the prison environment safe may in part account for this. This paper explores the effects of lockdown on the emotional environment in a TC and highlights the consequences that social isolation can have on any individual. To the authors’ knowledge, there is currently no research undertaken on the impact of lockdown/social isolation on a TC. This research would be useful, as the authors postulate from reflections on current practice that the effects of the lockdown will be greater in a social therapy environment. Originality/value HMP Grendon started in 1962, as this time there have been no significant events that have meant the suspension of therapy for such a sustained period. It is, therefore, important that the impact of such is considered and reflected upon.

The role of egocentric networks in achieving resilience: a case study from the apparel sector

2018 ◽  
Vol 48 (7) ◽  
pp. 682-697 ◽  
Author(s):  
Jyotirmoyee Bhattacharjya
Keyword(s):  
Supply Network ◽  
Financial Health ◽  
Multiple Perspectives ◽  
Egocentric Networks ◽  
Content Type ◽  
Study Approach ◽  
Egocentric Network ◽  
The Impact

Purpose The purpose of this paper is to explore the egocentric network-based strategies used by upstream firms to ensure their own resilience when the disruptions originate with downstream partners. Design/methodology/approach The paper adopts a case study approach as this is well-suited to the investigation of a complex phenomenon from multiple perspectives. Findings The study finds that the egocentric networks of upstream firms participating in the supply network of a retailer could ensure their own resilience even after the sudden demise of the downstream entity. Originality/value The study addresses the lack of adequate empirical research examining resilience from the perspectives of multiple entities in a supply network. It is also one of the few papers to address resilience from the perspective of upstream players in the context of a disruption originating with downstream partners. The findings suggest that the lack of visibility in relation to the financial health of more powerful downstream partners could be problematic from a supplier’s perspective. It identifies well-developed egocentric networks as being essential for minimizing consequences of limited downstream visibility and the impact on social capital.

Taught resilience programmes: a case study from the perspective of employees of a large pharmaceutical company based in the UK

2020 ◽  
Vol 2 (2) ◽  
pp. 111-129
Author(s):  
Frances Costello
Keyword(s):  
Lived Experience ◽  
Interpretative Phenomenological Analysis ◽  
Structured Interviews ◽  
Content Type ◽  
Individual Resilience ◽  
Personal Resilience ◽  
The Uk ◽  
Almost All ◽  
The Impact

PurposeResearch was undertaken to understand whether taught resilience programmes which highlight the protective factors of resilience would impact individual resilience outcomes. The research focussed on specific resilience dimensions, change agility, physical, emotional and mental resilience, purpose in life and recovery; in an attempt to bridge the gap in understanding whether it is possible through taught programmes to improve resilience through the creation of new habits.Design/methodology/approachThe research was conducted using interpretative phenomenological analysis methods and used semi-structured interviews with 12 participants to understand participants lived experience of a one-day personal resilience programme, conducted within a private global manufacturing organisation.FindingsThe research found that all 12 participants interviewed 12–18 months post-programme made sustainable habits changes increasing personal resilience levels. Participants built new habits into their everyday lives, in the physical dimension exercising more regularly, taking breaks, changes in nutrition and creating better sleep patterns. Through increased understanding of emotional intelligence participants were able to react more favourably to adverse situations and through mental increased resilience focus achieve work and home priorities. In understanding the change journey participants found that they were able to move more quickly through the change cycle. Almost all participants found understanding their life purpose difficult and were not able to give a conclusive answer to what this might be, they found that attending the programme helped reflection in this dimension.Originality/valueThe paper includes an overview of previous resilience research but differs in its examination of the impact of a specific taught resilience programme in a large private sector organisation using IPA methodology.

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 Baby steps: The expanding financial base of local government in Ireland

2015 ◽  
Vol 63 (2) ◽  
pp. 119-145 ◽  
Author(s):  
John Considine ◽  
Theresa Reidy
Keyword(s):  
Local Government ◽  
Central Government ◽  
Essential Elements ◽  
Local Authorities ◽  
The Great Recession ◽  
Local Government Finance ◽  
Local Funding ◽  
Financial Base ◽  
Political Economic ◽  
The Impact

Abstract There are two essential elements to this paper. In the first instance, we explore the specific details of revenue and expenditure trends for local authorities over the last decade. The analysis is framed against a longer-term political context of forty years which focuses especially on the weakness of local government in Ireland. Despite an official narrative of financial overdependence on central government, the comparative examination of budgetary records of local authorities reveals considerable diversity in both the revenue and expenditure patterns of authorities across the state. While some authorities are heavily reliant on central government funding, others have a much stronger base of local funding, and indeed the financial crisis since 2008 may have increased these differences. The second dimension to the research is an exploration of the impact of the great recession from 2008 on local government finance in Ireland. Using a framework of new institutionalism, we identify the crisis as another critical moment for local government. We consider the political, economic and administrative variables which have brought local government to a financial crossroads, and we explore the potential for long-lasting financial change in local government, as well as speculating on the nature and outcome of that change.

Governing major transformation portfolios in practice: illustrations from the UK central government

2019 ◽  
Vol 12 (3) ◽  
pp. 755-784 ◽  
Author(s):  
Dicle Kortantamer
Keyword(s):  
Central Government ◽  
Qualitative Case Study ◽  
Structured Interviews ◽  
Content Type ◽  
Empirical Inquiry ◽  
Practice Approach ◽  
Organisational Routines ◽  
Major Transformation ◽  
The Uk

Purpose The purpose of this paper is to examine major transformation portfolio governing practices. Previous research focuses on the structure of project portfolio governance and is relatively silent on micro-practices of governing. This paper intends to respond to this gap. Design/methodology/approach This qualitative case study draws upon practice approaches and the theoretical lens of organisational routines. The empirical inquiry is conducted across six major transformation portfolios in two UK central government departments. The data are collected through conducting semi-structured interviews and gathering documentary reports and analysed by adopting an abductive approach. Findings The findings highlight that two governing practices that have not been previously discussed in the literature: structuring the policy relationship and structuring the business relationship. These practices can be associated with the complex ownership system of the UK central government. The findings also show that in complex ownership systems owners may have different governing and supporting orientations. The micro-dynamics of these governing practices illustrate that the ecology of governing practices is complex, both in terms of the co-existence of complementary and competitive relationships between practices, and in terms of bundles of practices enacting different control regimes. Research limitations/implications This qualitative case study supports further inquiry into major transformation portfolio governing and complex ownership systems. Originality/value The paper adopts a governance-as-practice approach and examines governing major transformation portfolios.

Moving from E-Government to T-Government

2009 ◽  
pp. 1-16 ◽  
Author(s):  
Vishanth Weerakkody ◽  
Gurjit Dhillon
Keyword(s):  
Information Systems ◽  
Local Government ◽  
Information And Communication Technologies ◽  
Central Government ◽  
Transformational Change ◽  
Local Authorities ◽  
Information And Communication ◽  
One Stop ◽  
Uk Government ◽  
The Uk

Most public services are overly complex, and separate where citizens have no choice in the service that they receive. All too often, Information and Communication Technologies are overlaid onto existing organisational structures without any consideration to how these structures can be improved. In this context, the UK government is striving towards a vision for government-wide transformation, in which local authorities and central government departments are endeavouring to work with each other to deliver better services to citizens, via a one-stop-shop environment for all services under the guise of electronic government (e-government). Having successfully e-enabled customer facing processes, the UK government is now working towards reengineering and e-enabling back office processes and information systems to facilitate more joined-up and citizen-centric e-government services. These efforts are referred to as the transformational stage of e-government or t-Government. This chapter seeks to explore what t-Government means to local authorities in the UK and what process related challenges have to be overcome to successfully implement transformational change in local government. A number of broader issues of strategic, organisational, socio-cultural, and technical origin are identified in the literature as presenting a considerable challenge for this goal. However, using a case study of a key local government service, this chapter shows that more obviously, but often ignored, process and information systems related issues pose an even more significant challenge in practice.

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