scholarly journals Benchmarking the financial performance of local councils in Ireland

2016 ◽  
Vol 64 (1) ◽  
pp. 1-27 ◽  
Author(s):  
Geraldine Robbins ◽  
Gerard Turley ◽  
Stephen McNena
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Public Management ◽  
New Public Management ◽  
Assessment Tool ◽  
Financial Statements ◽  
Local Authorities ◽  
Financial Condition ◽  
The Us ◽  
Composite Scores

Abstract It was over a quarter of a century ago that information from the financial statements was used to benchmark the efficiency and effectiveness of local government in the US. With the global adoption of New Public Management ideas, benchmarking practice spread to the public sector and has been employed to drive reforms aimed at improving performance and, ultimately, service delivery and local outcomes. The manner in which local authorities in OECD countries compare and benchmark their performance varies widely. The methodology developed in this paper to rate the relative financial performance of Irish city and county councils is adapted from an earlier assessment tool used to measure the financial condition of small cities in the US. Using our financial performance framework and the financial data in the audited annual financial statements of Irish local councils, we calculate composite scores for each of the thirty-four local authorities for the years 2007–13. This paper contributes composite scores that measure the relative financial performance of local councils in Ireland, as well as a full set of yearly results for a seven-year period in which local governments witnessed significant changes in their financial health. The benchmarking exercise is useful in highlighting those councils that, in relative financial performance terms, are the best/worst performers.

scholarly journals Analyzing local government financial performance: evidence from Brazilian municipalities 2005-2008

2013 ◽  
Vol 17 (6) ◽  
pp. 704-719 ◽  
Author(s):  
Ricardo Correa Gomes ◽  
Solange Alfinito ◽  
Pedro Henrique Melo Albuquerque
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Performance Management ◽  
Local Governments ◽  
Public Management ◽  
New Public Management ◽  
Theory And Practice ◽  
Small Scale ◽  
New Public ◽  
Upper Level

Municipality size has become an issue since the New Public Management doctrine of disaggregating structures into manageable units. In some countries, this doctrine led to the creation of small-scale agencies relying heavily upon transfers from upper-level governments. This paper aims to contribute to performance management literature by providing empirical evidence about some determinant factors that are likely to endow local governments with superior financial performance. Data came from a sample of Brazilian municipalities and refers to the period 2005-2008. The main conclusion of this investigation is that larger cities are more likely to manage revenue and expenditure better than are smaller cities, which aligns with the discussion of amalgamation versus fragmentation. This conclusion stems from the findings that in small municipalities mayors have fewer conditions to improve financial performance due to the difficulty of raising and collecting taxes and of reducing expenditures, which makes their administrations far more dependent upon external sources of money. Therefore, this dependent relationship can be seen as the cause of poor financial performance to the extent that it lowers mayoral discretion when making decisions. Another contribution this paper proposes to theory and practice relates to the fact that in the strong-mayor form of local government, mayoral qualification is likely to have little effect upon performance.

Understanding the impact of mandatory accrual accounting on management practices: interpretation of Japanese local governments’ behavior

2021 ◽  
pp. 002085232198895
Author(s):  
Makoto Kuroki ◽  
Keiko Ishikawa ◽  
Kiyoshi Yamamoto
Keyword(s):  
Internal Control ◽  
Local Governments ◽  
Public Management ◽  
Management Practices ◽  
New Public Management ◽  
Central Government ◽  
Institutional Pressures ◽  
Accrual Accounting ◽  
Logistic Analysis ◽  
The Impact

Accompanying the spread of “new public management” since the 1980s, accrual accounting and results-based management has become a global standard. However, whether accrual accounting results in successful outcomes and which drivers lead to the intended impacts of the reform have been contested. Given the mixed arguments in the literature, we set out two research questions: (1) “Have public sector organizations realized any positive impacts on management practices by adopting mandatory accrual accounting?”; and (2) “What are the primary drivers of such impacts?” To answer these questions, we examine the impact on management practices by analyzing a survey to ascertain how financial department officers in Japanese local governments perceive the benefits of adopting mandatory accrual accounting on management practices. The results indicate that they have so far not recognized the intended benefits, though they had expected higher benefits in internal control. Then, we use technical-rational, socio-political, and institutional isomorphic perspectives in a comprehensive approach to understand the impacts on management practices. The logistic analysis shows that financial managers in local governments that do not have a majority party in the assembly, but consist of several parties in power, as well as in those with greater financial dependence on the central government, perceive higher benefits. Further, we find that financial managers that imitate other local governments as a form of mimetic pressure perceive fewer benefits. The results show that some technical-rational tools, socio-political conditions, and institutional pressures change the perceived benefits for public managers of adopting mandatory accrual accounting. Points for practitioners We find that some technical-rational, socio-political, and institutional factors explain the intended internal benefits of the mandatory adoption of accrual accounting. In practice, financial managers in local government feel the merits of accrual accounting in less autonomy in not only politics, but also finance, and few mimetic conditions. It might be understood that difficult situations would drive practitioners to use mandatory information.

scholarly journals Is it Worth Comparing Different Bankruptcy Models?

2015 ◽  
Vol 63 (2) ◽  
pp. 525-531 ◽  
Author(s):  
Miroslava Dolejšová
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
T Test ◽  
Small Enterprises ◽  
Z Score ◽  
Statistical Data Analysis ◽  
Financial Condition ◽  
Score Model ◽  
The One ◽  
Paired T Test

The aim of this paper is to compare the performance of small enterprises in the Zlín and Olomouc Regions. These enterprises were assessed using the Altman Z-Score model, the IN05 model, the Zmijewski model and the Springate model. The batch selected for this analysis included 16 enterprises from the Zlín Region and 16 enterprises from the Olomouc Region. Financial statements subjected to the analysis are from 2006 and 2010. The statistical data analysis was performed using the one-sample z-test for proportions and the paired t-test. The outcomes of the evaluation run using the Altman Z-Score model, the IN05 model and the Springate model revealed the enterprises to be financially sound, but the Zmijewski model identified them as being insolvent. The one-sample z-test for proportions confirmed that at least 80% of these enterprises show a sound financial condition. A comparison of all models has emphasized the substantial difference produced by the Zmijewski model. The paired t-test showed that the financial performance of small enterprises had remained the same during the years involved. It is recommended that small enterprises assess their financial performance using two different bankruptcy models. They may wish to combine the Zmijewski model with any bankruptcy model (the Altman Z-Score model, the IN05 model or the Springate model) to ensure a proper method of analysis.

scholarly journals Brottsoffer i indikatorland – Öppna jämförelser inom socialtjänstens brottsofferstödjande arbete

2016 ◽  
Vol 22 (3-4) ◽  
Author(s):  
Lotta Agevall Gross ◽  
Verner Denvall ◽  
Cecilia Kjellgren ◽  
Mikael Skillmark
Keyword(s):  
Social Services ◽  
Public Management ◽  
New Public Management ◽  
Programme Theory ◽  
Local Authorities ◽  
National Board ◽  
New Public ◽  
The Social ◽  
Victim Support ◽  
Support Work

Crime victims in Indicatorland – Open comparisons in the social services’ work with victim supportSince the 90s there have been extensive changes in the public sector, such as rationalization and increasing demands for documentation and review. The changes have also affected the social services’ victim support work that has increasingly been subject to various forms of regulation, such as requirements for monitoring, evaluation and quality assurance. This article aims to examine one of the monitoring systems applied in the victim support work: the instrument of open comparisons. This article is based on an exploratory study of the local organization of crime prevention in two municipalities and analyses how the processes of open comparisons are organized at local, regional and central levels. The empirical data consists of documents such as legal sources and handbooks from e.g. the National Board of Health and Welfare and the Swedish Association of Local Authorities and Regions, as well as documents obtained locally in the two municipalities. Furthermore, interviews were conducted with professionals working on different organizational levels. Analytically the study has been inspired by programme theory, which made it possible to concentrate on clarifying the operational idea in which open comparisons are based and capturing the consequences in the two cases. The study shows that open comparisons have been implemented without support from existing research. However, strong normative support for open comparisons exists within governmental agencies and the Swedish Association of Local Authorities and Regions. They are included as one of many elements of New Public Management and result in changes in the victim support work. In contrast to present visions, the performance is not affected to any significant extent. In contrast, a comprehensive administration is created, where employees of municipalities are supposed to collect data, register information and analyse the results generated by the open comparisons.

scholarly journals New directions in New Zealand local government

2010 ◽  
pp. 158-175 ◽  
Author(s):  
Peter McKinlay
Keyword(s):  
New Zealand ◽  
Local Government ◽  
Local Governments ◽  
Economies Of Scale ◽  
New Public Management ◽  
Business Community ◽  
Local Authorities ◽  
Proper Role ◽  
Starting Point

The purpose of this paper is to provide a ‘work in progress’ report on some initiatives emerging from local government practice in New Zealand which should help us consider how we think about the role of local government in a world which is undergoing dramatic change. The starting point is work which the writer undertook with the support of Local Government New Zealand (the national association) and a number of New Zealand councils considering the ‘proper role’ of local government. The context is an ongoing public debate driven substantially by the New Zealand business community from a perspective that this ‘proper role’ should be restricted to the delivery of local public goods, narrowly defined. This has included argument that local governments themselves should be structured substantially to promote the efficient delivery of services generally within the now well understood prescriptions of the ‘new public management’. One implication which the business sector in particular drew in looking at the workings of local government was that there should be economies of scale through further amalgamation of councils (the local government sector having been through a major amalgamation process in 1989 which eliminated a large number of special purpose authorities and reduced the number of territorial local authorities from more than 200 to 73). Debate continues, with the latest manifestation being the National Party led government's proposals for the restructuring of local government within the Auckland region, New Zealand's major metropolitan area. The initiatives discussed in this paper are partly a response, but more significantly a result of selected local authorities reflecting on the nature of their role, and the opportunities for being proactive in using their statutory privileges in ways that could produce benefits for their communities without any associated increase in the cost of local government itself.

Disclosure of Financial Information via the Internet by the Portuguese Local Authorities

2020 ◽  
pp. 196-226
Author(s):  
Helena Carla Antunes Mendes ◽  
Carlos Santos ◽  
Augusta Ferreira ◽  
Rui Pedro Figueiredo Marques ◽  
Graça Azevedo ◽  
...  
Keyword(s):  
Organizational Performance ◽  
Public Management ◽  
New Public Management ◽  
Political Competition ◽  
Financial Information ◽  
The Internet ◽  
Local Authorities ◽  
Technological Advances ◽  
New Public ◽  
Use Of The Internet

In the context of new public management, public administration must be alert to the increasing needs of citizens, providing public organizations with efficient management systems in order to rationalize the financial resources and disseminate transparent and accurate economic and financial information to further assess the organizational performance. There have been recent technological advances, namely the use of the internet, that have influenced the way financial information is accessed. This work aims to assess the level of disclosure of financial information on the websites of local authorities in Portugal and the identification of possible factors that may influence the level of disclosure. Given the results in this study, it is time-consuming and difficult to find financial information on the websites. This hinders the users in their assessment on where and how mayors apply public resources. Among the factors tested, the size and political competition are the ones that seem to influence the level of disclosure of financial information on the website.

scholarly journals Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur

2018 ◽  
Vol 7 (1) ◽  
pp. 27
Author(s):  
Tatas Ridho Nugroho
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Financial Performance ◽  
Local Governments ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Expenditure

Performance measurement is one way that local governments can use to achieve good governance. Local government performance measurement (Pemda) includes measurement of financial and non financial performance. Analysis of local government financial performance is essentially not only a form of control, but also helps all users of local government financial reports including communities to be able to evaluate the performance of local governments. The performance of local government can be used to look at regional capability in running regional autonomy. This study aims to examine the effect of local government characteristics on the financial performance of local governments. The characteristics of local government are represented by size, intergovernmental revenue, and regional expenditure. This study examines the financial statements of local governments by taking a sample of 30 districts / cities in East Java. The data used in this research is secondary data. The analytical tool used in this study is multiple regression. From the analysis result, it can be concluded that partially size of local government size does not have an effect on to local government financial performance, intergovernmental revenue has significant effect to financial performance of local government and regional expenditure has no effect on local government financial performance. Simultaneously size, intergovernmental revenue, and local expenditure have an effect on to local government financial performance

scholarly journals Put your money where your mouth is - participatory budgeting in Romanian cities

2020 ◽  
Vol 338 ◽  
pp. 303-312
Author(s):  
Nicolae Urs
Keyword(s):  
Local Governments ◽  
Public Management ◽  
New Public Management ◽  
Participatory Budgeting ◽  
Public Servants ◽  
Digital Era ◽  
New Public ◽  
Policy Making Process ◽  
The Government

Almost 40 years ago, New Public Management theorists reserved an increasingly important role for citizens and civil society in the policy making process. This trend continued afterwards with proponents of Digital Era Governance or New Public Service theories. But without the opportunity of taking decisions on how to spend at least some parts of the government money, the influence of citizens and NGOs is fairly limited. Local governments, as the institutions closer to the needs and wishes of the communities, have gradually taken note of the increasing clamor for more power and transparency. Participatory budgeting processes have sprung up all over the world in the last years. Romania is no exception; a number of cities have implemented platforms that allow their citizens to propose and vote on projects to improve the quality of life in their communities. Our research will try to ascertain the level of success such initiatives have in Romania, a country with a generally low level of civic engagement. For this, we will use questionnaires and interviews with public servants in charge of these platforms.

scholarly journals Municipal Development Strategy as an Instrument of Local Economic Development Policy

2014 ◽  
Vol 36 (3) ◽  
pp. 13-25
Author(s):  
Mariusz Wiktor Sienkiewicz
Keyword(s):  
Economic Development ◽  
Development Strategy ◽  
Local Governments ◽  
Public Management ◽  
Local Economic Development ◽  
Local Development ◽  
Local Authorities ◽  
Management Tools ◽  
Economic Development Policy ◽  
Development Policies

The main objective of this paper is to determine the importance of local development strategies for formulating and implementing local economic development policies by local authorities. In particular, an attempt is made to answer the question of whether local authorities properly and effectively use public management tools (i.e. a development strategy) to promote economic development in their area. Furthermore, the aim of this article is to analyse instruments for supporting economic development, which can be potentially used by local governments in Poland.

Sign in / Sign up

Export Citation Format

Share Document