scholarly journals The Relationship between Risk Management and Internal Audit Effectiveness at Local Government Level

2012 ◽  
Vol 3 (12) ◽  
pp. 389-396
Author(s):  
Mu’azu Saidu Badara
Keyword(s):  
Risk Management ◽  
Local Government ◽  
Review Paper ◽  
Local Level ◽  
Internal Audit ◽  
Internal Auditors ◽  
Local Government Level ◽  
The Relationship ◽  
Audit Effectiveness ◽  
Government Level

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

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.

M-Government Initiatives at the Local Level

2007 ◽  
pp. 233-251 ◽  
Author(s):  
Luis V. Casaló ◽  
Carlos Flavián ◽  
Miguel Guinalíu
Keyword(s):  
Public Sector ◽  
Local Level ◽  
City Council ◽  
Mobile Telephone ◽  
The Public ◽  
Local Government Level ◽  
The Relationship ◽  
The City ◽  
Good Number ◽  
Government Level

This chapter introduces the concept of m-government and its implications for both citizens and public institutions. Although m-government is currently in an initial phase of development, its potential in the relationship between the public sector and the citizen is obvious because of, for example, the large number of mobile phone users among the public. In addition, the development of m-government initiatives generates a good number of bene?ts for the public sector that operates it as well as for the public, who experience improved accessibility to electronic public services. Because of this, this chapter analyses m-government initiatives developed by the Zaragoza City Council (Spain) in order to describe its bene?ts, implications for the relationship between the City Council and the citizen, and the future perspectives of these initiatives. We have speci?cally chosen a country like Spain due to the fact that mobile telephone usage is widespread and, at the same time, local government level has been chosen as the citizen participates more in the relationship with the public sector when it is at the local level.

M-Government Initiatives at the Local Level

2011 ◽  
pp. 3033-3047
Author(s):  
Luis V. Casaló ◽  
Carlos Flavián ◽  
Miguel Guinalíu
Keyword(s):  
Public Sector ◽  
Local Level ◽  
City Council ◽  
Mobile Telephone ◽  
The Public ◽  
Local Government Level ◽  
The Relationship ◽  
The City ◽  
Good Number ◽  
Government Level

This chapter introduces the concept of m-government and its implications for both citizens and public institutions. Although m-government is currently in an initial phase of development, its potential in the relationship between the public sector and the citizen is obvious because of, for example, the large number of mobile phone users among the public. In addition, the development of m-government initiatives generates a good number of bene?ts for the public sector that operates it as well as for the public, who experience improved accessibility to electronic public services. Because of this, this chapter analyses m-government initiatives developed by the Zaragoza City Council (Spain) in order to describe its bene?ts, implications for the relationship between the City Council and the citizen, and the future perspectives of these initiatives. We have speci?cally chosen a country like Spain due to the fact that mobile telephone usage is widespread and, at the same time, local government level has been chosen as the citizen participates more in the relationship with the public sector when it is at the local level.

scholarly journals Managerial accounting in the implementation of deliverology using the example of Ukraine

2020 ◽  
Vol 7 (54) ◽  
pp. 72-83
Author(s):  
Andrii Y. Buriachenko ◽  
Tetiana V. Zhyber ◽  
Tetiana Paientko
Keyword(s):  
Local Government ◽  
Local Level ◽  
Operational Control ◽  
Managerial Accounting ◽  
Development Indicators ◽  
The Public ◽  
Services Delivery ◽  
Fiscal Decentralisation ◽  
Local Government Level ◽  
Government Level

AbstractThe article is devoted towards the application of managerial accounting for deliverology development at the local government level in countries and comparing them to the stage of fiscal decentralisation implementation in Ukraine. The aim of the article is to show how the application of the managerial accounting approach in the public sector can contribute to the introduction of deliverology at the local level using Ukraine as an example. The methodology is based on the application of Difference in Difference method for the implementation of deliverology at the local government level. It has been proved that the use of multi-criteria decision-making methods in the analysis of the performance of budget programmes at the local level will contribute to the improvement of public services delivery. The main contribution of this study is to provide the basis for developing recommendations for the use of a single or uniform standard of electronic databases on regional development indicators and local budgets. This will help to ensure operational control over deviations of actual indicators from planned ones, as well as identify regions where local authorities are using resources inefficiently.

scholarly journals Does system of local government subsidisation fulfil revenue equalisation function? Evidence from Poland

2017 ◽  
Vol 8 (4) ◽  
pp. 523-535 ◽  
Author(s):  
Alicja Sekuła
Keyword(s):  
Local Government ◽  
Pearson Correlation ◽  
Value Added ◽  
Research Hypothesis ◽  
Local Government Finance ◽  
Before And After ◽  
Local Government Level ◽  
Per Capita ◽  
The Relationship ◽  
Government Level

Research background: General grants in the system of local government finance should pursue five different functions. One of them is revenue equalization. This function is achieved if the revenue gap is reduced after the application of the subsidising mechanism. In addition, to be completed, the size of the support should be inversely proportional to own revenues. Purpose of the article: The aim of the article is to analyse the fulfilment of the revenue equalization function by general grants. Therefore, beside the theoretical analysis, which presents the general grants structure and the functions assigned to them, the article discusses the results of studies showing changes in the revenue gap after the application of the grant mechanism and the correlation between per capita own revenue and the amount of funds from selected parts (equalisation, balancing-regional, reserve, compensating) of the general grant. The following tentative research hypothesis was adopted: general grants fail to fulfil the revenue equalisation function. Methods: Two research methods were applied to achieve the aim of the article and verify the research hypothesis: descriptive statistics and correlation — calculating the Pearson correlation coefficient. Findings & Value added: Based on the analyses, it was concluded that, once the corrective and equalising mechanism was applied, the range between the extreme per capita revenue values was reduced by 40–50% on average, at all local government levels, i.e. at commune (including cities with county right), county and province levels, in each year from the period analysed, i.e. 2012–2016. The correlation between the sizes of revenue before and after budget subsidising is always negative, whereas the strength of the relationship ranged between low and significant, depending on the local government level. It was found that general grants do fulfil the revenue equalisation function, which contradicts the initially formulated research hypothesis.

Critical success factors for local government project stakeholder management

2017 ◽  
Vol 7 (2) ◽  
pp. 143-156 ◽  
Author(s):  
Charles Amoatey ◽  
Mawuena Vincent Kodzo Hayibor
Keyword(s):  
Local Government ◽  
Critical Success Factors ◽  
Success Factors ◽  
Stakeholder Management ◽  
Local Level ◽  
Future Research ◽  
Content Type ◽  
Critical Success ◽  
Local Government Level ◽  
Government Level

Purpose The purpose of this paper is to investigate the critical success factors (CSFs) for effective project stakeholder management at the local government level in Ghana. Design/methodology/approach The study used data from questionnaires administered to project stakeholders for identifying and ranking CSFs. Findings The study identified the top five CSFs for stakeholder management at the local government level in Ghana to be: communicating with and engaging stakeholders; identifying stakeholders properly; formulating a clear project mission statement; keeping and promoting good relationships; and analyzing stakeholder conflicts and coalitions. Research limitations/implications Generalization of the findings should be done with caution since the scope of data collection was limited to district assemblies in the Greater Accra region of Ghana. Nevertheless the results of the study are, however, useful and indicative and can lend direction to future research. Practical implications This paper has contributed to the growing body of knowledge related to CSFs for local government projects. The results should help understand factors which are of priority to stakeholders when assessing their involvement in projects. Further, the findings could form the basis for competency development of local government personnel in specific areas where improvements are required. Originality/value The paper identified CSFs for effective project stakeholder management at the local level. Most studies on critical factors in project environments have focused on CSFs and project success and thus this study delves into an area which has not received much attention in the literature.

LOCAL GOVERNMENT AND SECURITY – NATIONAL SOLUTIONS BASED ON A DECENTRALIZED UNITARY STATE

2020 ◽  
Vol 1 (XX) ◽  
pp. 15-28
Author(s):  
Tomasz Miłkowski
Keyword(s):  
Local Government ◽  
Public Safety ◽  
Local Authority ◽  
National Level ◽  
Local Communities ◽  
The State ◽  
Unitary State ◽  
Local Government Level ◽  
The Relationship ◽  
Government Level

The article describes the relationship between the organisation of local government in Poland and its competences and responsibilities in the field of ensuring public safety and order to the residents of local communities - municipality, district and province. On the example of selected statutory solutions, it can be stated that at the lowest local government level, the local authority is obliged to a large extent - using or in cooperation with the Police and other institutions independent of the authority - to ensure the safety of residents. It also has basic legal instruments for this. At the provincial and national level, these responsibilities were primarily taken over by the State.

scholarly journals Perceptions about effective risk management. The crucial role of internal audit and management. Evidence from Greece

2017 ◽  
Vol 14 (4) ◽  
pp. 1-11 ◽  
Author(s):  
George Drogalas ◽  
Iordanis Eleftheriadis ◽  
Michail Pazarskis ◽  
Evgenia Anagnostopoulou
Keyword(s):  
Risk Management ◽  
Internal Audit ◽  
Primary Data ◽  
Management Support ◽  
Internal Auditors ◽  
Top Management Support ◽  
Management Procedures ◽  
Specific Factors ◽  
The Relationship

In the aftermath of the financial crisis, many companies have implemented extensive risk management procedures. Additionally, internal audit has increasingly attracted the attention of managers as it constitutes the core of modern corporate governance. However, regarding Greek companies, there is a lack of empirical research on factors that affect risk management. Therefore, the purpose of the present paper is to analyze specific factors associated with effective risk management. Primary data were collected using questionnaires distributed to employees in companies that are listed on the Athens Exchange. Multiple regression analysis was conducted in order to examine the relationship between effective risk management, risk based internal audit, internal auditors’ involvement in risk management and top management support. Our findings demonstrate that the above factors contribute positively to effective risk management.

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.

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