scholarly journals THE EFFECT OF INDIVIDUAL MORALITY AND INTERNAL CONTROL ON THE PROPENSITY TO COMMIT FRAUD: EVIDENCE FROM LOCAL GOVERNMENTS

2016 ◽  
Vol 31 (1) ◽  
pp. 208 ◽  
Author(s):  
Novita Puspasari ◽  
Eko Suwardi
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Internal Controls ◽  
Accounting Fraud ◽  
Moral Principles ◽  
Quasi Experimental ◽  
Local Government Level ◽  
Low Levels ◽  
Government Level

This paper aims to examine the influence of individual morality and internal controls on individuals’ propensity to commit accounting fraud at the local government level. This is a quasi- experimental research paper. Individual morality and internal controls are hypothesized to be having an interaction with each other in influencing the propensity to commit accounting fraud. Individuals who have low levels of moral principles are hypothesized to have the tendency to commit accounting fraud in the absence of any internal controls. To test this, a 2x2 factorial experiment was conducted involving 57 students from the Masters in Economics Development programme at Gadjah Mada University. The result shows that there is an interaction between individual morality and internal controls. The absence of internal controls does not cause an individual with high moral principles to commit accounting fraud. However, individuals with low morality levels tend to commit accounting fraud when internal controls are absent. Keywords: Accounting Fraud, Morality, Internal Controls, Local Government

Entrepreneurship Management at the Local Government Level: The Experience of the Cities for Entrepreneurs Program

2018 ◽  
Vol 9 (5) ◽  
pp. 388-407
Author(s):  
Patricio Gigli ◽  
◽  
Donatela Orsi ◽  
Marisel Martín Aramburú ◽  
◽  
...  
Keyword(s):  
Human Capital ◽  
Local Government ◽  
Local Governments ◽  
Structural Characteristics ◽  
National Level ◽  
Development Issue ◽  
Starting Point ◽  
Local Government Level ◽  
Micro Level ◽  
Government Level

This paper aims at describing the experience of the Cities for Entrepreneurs Program (Ciudades para Emprender or CPE) of the National Directorate of Community and Human Capital (which belongs to the SEPYME), National Ministry of Production. This paper starts from the premise that entrepreneurship takes place at the most micro level of the offer and, therefore, is a concept associated with the characteristics of the environment closest to that offer: the local territory. However, there is little history in the country of public policies relating the issue of entrepreneurship with the local management. That is why we take as a starting point the conceptualization of the chosen framework: local governments and the development issue, seen from the perspective of entrepreneurships. Moreover, an overview is given on the structural characteristics of municipalities in Argentina. In addition, some international experiences and attempts to promote entrepreneurship at a national level are analyzed. Finally, the Cities for Entrepreneurs Program (CPE) is outlined, based on a summary of the diagnoses of the Entrepreneurial Ecosystems of the selected cities and the tools used and their execution status at the time of publication of this paper.

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.

scholarly journals Legislating community engagement at the Australian local government level

2019 ◽  
Author(s):  
Helen Christensen
Keyword(s):  
Local Government ◽  
Community Engagement ◽  
Local Governments ◽  
Central Place ◽  
Core Element ◽  
Vast Number ◽  
Reporting Requirements ◽  
Key Issues ◽  
Local Government Level ◽  
Government Level

Community engagement has assumed a more salient role in the operations of Australia’s local governments. A vast number of legislative instruments and reporting requirements are imposed upon local governments by the states and the Northern Territory across Australia’s seven local government jurisdictions. Consequently, a set of identifiable practices is solidifying as a core element of local government practice and state–local relations. However, while practices have recently proliferated, it is easy to forget that they are relatively new. This article examines the legislative frameworks of Australian local government systems by chronologically mapping the development of legislation and other reporting requirements. It is argued that community engagement now occupies a central place in local government, and that the jurisdictions use four different types of approaches, often simultaneously, which can fruitfully be described as ‘prescriptive’, ‘aspirational’, ‘empowering’ and ‘hedging’. The discussion draws comparative observations and identifies key issues and challenges for the future of community engagement. KeywordsCommunity engagement; Australia; local government; public participation; legislation

scholarly journals Service Innovation in Local Government: Analysis of Business Information Services in South Sulawesi Province, Indonesia

2018 ◽  
Vol 9 (3) ◽  
pp. 217-224
Author(s):  
Badu Ahmad
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Municipal Government ◽  
Service Innovation ◽  
Innovation Implementation ◽  
South Sulawesi ◽  
Business Information ◽  
Inhibiting Factors ◽  
Local Government Level ◽  
Government Level

Abstract This article aimed to determine and analyze the implementation of innovation forms as well as the factors supporting and inhibiting the implementation of innovation in local government level. The research was conducted in three regions in South Sulawesi province: Bantaeng, East Luwu, and Makassar. The results of the research showed that the service innovation implemented in South Sulawesi was quite varied but has the same objective, i.e giving satisfactory service of business licenses for society. Bantaeng Regency Government implemented click innovation, changes employees’ behavior without illegal charges and license delivery to applicant's home. Similarly, the East Luwu Regency government intensively innovated the management and one-day issuance of business license. While the Makassar Municipal Government focused more on weekend service innovation, delivering and picking up license documents. Supporting factors for service innovation in the three regions were regulation and commitment of the local governments while the inhibiting factors of innovation implementation were the limited fund and incompetent personnel in service duties.

Local Government Development in the Czech Republic

2021 ◽  
pp. 151-171
Author(s):  
Romana Provazníková ◽  
Lucie Sobotková ◽  
Martin Sobotka
Keyword(s):  
Czech Republic ◽  
Local Government ◽  
Local Governments ◽  
Small Population ◽  
The Czech Republic ◽  
Short Overview ◽  
Monitoring Mechanism ◽  
Local Government Level ◽  
Average Size ◽  
Government Level

The chapter presents a short overview of the most relevant issues of local government's existence in the last 30 years in the Czech Republic. During this period, the Czech Republic has implemented reform of public administration in favour of greater decentralisation for local governments: increasing their responsibilities, creation of a new local government level-regions. The Czech Republic is one of the countries in the EU with the smallest average size of the municipality expressed in terms of population. This affects the pattern of local government financing and efficiency of local administration in general. The combination of small population size, small volume of the budget, lack of qualified staff, and incompetent decisions of the municipality representatives may lead to serious problems of indebtedness. To avoid this, central governments monitor municipal debt by various set of indicators. Case studies presented in the chapter indicate that even adequate regulations and monitoring mechanism do not ensure risk of municipal indebtedness.

scholarly journals SISTEM PENDUKUNG KEPUTUSAN PENENTUAN PENERIMA BANTUAN BEDAH RUMAH DI DESA SENGANAN

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
I Wayan Supriana ◽  
IWK. Teja Sukmana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Accurate Information ◽  
Village Level ◽  
Surgical Assistance ◽  
Standard Assessment ◽  
Level Data ◽  
Local Government Level ◽  
The Village ◽  
Government Level

<p>ABSTRACT<br />This study aims to provide an alternative decision to field surgical aid distribution in the village especially the Village Senganan . Currently the determination of beneficiaries surgical konvensioal still done by the local government assessment team . For the purposes of data collection for the selection of the applicant required an assessment made at the village level before submission to the local government level . Data from the prospective applicant eligibility assessment and then be submitted to the local government level . The basis of this research is the absence of a standard assessment submission acceptance surgical assistance at the village level . Assessment of prospective applicant for submission to the local government level only to the extent of the team estimates only village officials . The results obtained in this research is to get accurate information to log the applicant filing surgical assistance to the level of local governments.<br />Keywords : house surgical assistance , assessment standards , eligibility<br />ABSTRAK<br />Penelitian ini bertujuan untuk memberikan alternatif keputusan kepada bidang penyaluran bantuan bedah rumah di tingkat desa khususnya Desa Senganan. Saat ini penentuan penerima bantuan bedah rumah masih dilakukan secara konvensioal berdasarkan penilaian tim pemerintah daerah. Untuk keperluan pendataan kelayakan calon pemohon diperlukan suatu penilaian yang dilakukan di tingkat desa terlebih dahulu sebelum pengajuan ke tingkat pemerintah daerah. Data hasil penilaian kelayakan calon pemohon baru kemudian di ajukan ke tingkat pemerintah daerah. Hal yang mendasari penelitian ini dilakukan adalah belum adanya standar penilaian pengajuan penerimaan bantuan bedah rumah di tingkat desa. Penilaian calon pemohon untuk pengajuan ke tingkat pemerintah daerah hanya sebatas perkiraan saja dari tim aparat desa. Hasil yang diperoleh dalam penelitian ini adalah mendapatkan informasi yang akurat dalam mendata pemohon pengajuan bantuan bedah rumah ketingkat pemerintah daerah.<br />Kata Kunci: bantuan bedah rumah, standar penilaian, kelayakan</p>

scholarly journals Challenges of Democracy in Nigerian Local Government System: A Critical Analysis

2021 ◽  
Vol 1 (1) ◽  
pp. 118-128
Author(s):  
Sheriff G.I. ◽  
Farouk I.B. ◽  
Aliyu I.B.
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Democratic Governance ◽  
Partisan Politics ◽  
Secondary Source ◽  
Government Officials ◽  
System A ◽  
Local Government Level ◽  
Frame Work ◽  
Government Level

After two decades of the return to civil rule, the not too impressive scorecard of Nigerian democracy has raised concerns and questions demanding answers as to why the country is still struggling with the delivery of democratic governance and dividends such as; social welfare, justice, even-federal development as well as equal access to national resources. The paper inspects carefully, those factors that have and are hindering the success of democracy and democratic governance in Nigeria especially at the local government level. In doing this, related literatures were reviewed while the Structural Functionalist theory is adopted as the theoretical model or frame work and the collection of data was carried out through the secondary source. The study reveals that democracy in Nigeria especially at the local government level has not done up to its expectation due largely to corruption, partisan politics, upper governmental interference, lack of local government autonomy, among others. It therefore recommends that among other things, the local governments should be granted it constitutional autonomy in powers and functions, the fight against corruption should be stretched to the local government areas while Local government officials are made accountable to the local residence and that the leaders should be more ethical in their political pursue

scholarly journals Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level

2013 ◽  
Vol 4 (1) ◽  
pp. 16-23 ◽  
Author(s):  
Mu’azu Saidu Badara
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Level ◽  
Internal Audit ◽  
Internal Auditors ◽  
Internal Control System ◽  
Local Government Level ◽  
Audit Effectiveness ◽  
Government Level

Effective internal control system plays an important role in ensuring objective achievement of organizations. Therefore, the aim of this paper is to examine the relationship between effective internal control system and internal audit effectiveness at local government level. The paper is a literature review paper and the paper concluded that effective internal control system can influence the effectiveness of internal auditors at local level. The paper needs to be validated empirically.

scholarly journals ROLE OF FINANCIAL MANAGEMENT IN THE IMPROVEMENT OF LOCAL GOVERNMENT PERFORMANCE

2019 ◽  
Vol 7 (1) ◽  
pp. 77-86
Author(s):  
Hero Priono ◽  
Indrawati Yuhertiana ◽  
Siti Sundari ◽  
Devy Sylvia Puspitasari
Keyword(s):  
Local Government ◽  
Least Squares ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Public Services ◽  
Internal Controls ◽  
Government Performance ◽  
Study Population

Purpose  of  Study: This study aimed to analyse the influence of the financial management of local government on its performance related to internal control and the competence of the apparatus. Methodology: The study population includes all local government managers in 38 cities of East Java provinces and out of 1067 units of local government (offices) only  samples of 81 local government offices are used in this study for analysis. Partial Least Squares and t.test were used to test the hypotheses. Results: It has been found that the competence of personnel directly affect the performance of local governments’ public services, but has no effect indirectly through local financial management, while internal controls affect the performance of local governments’ public services, either directly or indirectly through local financial management.

THE RESEARCH ON THE DILEMMA OF THE LOCAL GOVERNMENT FINANCE IN LESS-DEVELOPED AREAS: XINGGUO COUNTY SURVEY

2018 ◽  
Vol 63 (04) ◽  
pp. 885-897
Author(s):  
CHANGBIAO ZHONG ◽  
NANNAN DONG
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Field Survey ◽  
Management Systems ◽  
Rural Finance ◽  
Local Government Finance ◽  
Local Government Level ◽  
Finance Function ◽  
Government Level

This study examines the financial rights and responsibilities of China’s local villages and townships based on a field survey conducted in Xingguo County. This field study focussed on local revenues and expenditures from 2012 to 2014. Upon analyzing data from the survey, we noted numerous difficulties of local financial management due to a lack of well-configured financial authority and power among central and local governments. In addition, revenues and expenditures are unbalanced at the local government level in China. Rural financial management systems need to be improved, and the rural finance function should be strengthened.

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