Decentralization of the Subnational Public Sector: An Empirical Analysis of the Determinants of Local Government Structure in Metropolitan Areas in the U. S.

1990 ◽  
Vol 57 (2) ◽  
pp. 443 ◽  
Author(s):  
Michael A. Nelson
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Empirical Analysis ◽  
Metropolitan Areas ◽  
Government Structure

Revolution, Evolution and Local Government Structure: An Empirical Analysis of London

Urban Studies ◽  
1998 ◽  
Vol 35 (4) ◽  
pp. 751-768 ◽  
Author(s):  
George A. Boyne ◽  
Michael Cole
Keyword(s):  
Local Government ◽  
Empirical Analysis ◽  
Government Structure

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

2017 ◽  
pp. 5-29 ◽  
Author(s):  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Consolidated Financial Statements ◽  
The Public ◽  
Financial Accountability ◽  
Public Sector Accounting ◽  
Definition Of ◽  
Reporting Entity

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

scholarly journals Unions and Productivity in the Public Sector: A Study of Municipal Libraries

ILR Review ◽  
1983 ◽  
Vol 36 (2) ◽  
pp. 199-213 ◽  
Author(s):  
Ronald G. Ehrenberg ◽  
Daniel R. Sherman ◽  
Joshua L. Schwarz
Keyword(s):  
Public Sector ◽  
Collective Bargaining ◽  
Empirical Analysis ◽  
Cross Section ◽  
Cross Section Data ◽  
The Public ◽  
Section Data ◽  
The Empirical Analysis

This paper develops and illustrates the use of two methodologies to analyze the effect of unions on productivity in the public sector. Although the methodologies are applicable to a wide variety of public sector functions, the focus of the paper is on municipal libraries because of the availability of relevant data. The empirical analysis, which uses 1977 cross-section data on 260 libraries, suggests that collective bargaining coverage has not significantly affected productivity in municipal libraries.

Een nieuw en flexibel personeelsbeleid in de lokale besturen in Vlaanderen ?

Res Publica ◽  
1998 ◽  
Vol 40 (1) ◽  
pp. 79-97
Author(s):  
Trui Steen
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Labour Market ◽  
Personnel Management ◽  
Civil Service ◽  
Management Strategies ◽  
Employment Policy ◽  
The Public ◽  
Public Sector Employment ◽  
Personnel Policies

Personnel management in localgovernment in Flanders bas undergone some major reforms during recent years. We examine the purposes and the extent of these reforms. Also, the new personnel management in Flemish local government is evaluated in terms of flexibility. The Flemish civil service can be considered as an Internal Labour Market. The rigidity which characterises the Internal Labour Market in local government in Flanders is shown by the fact that local government lacks discretion in elaborating the personnel statute, which still constitutes the basis of personnel management. However, the thesis that the public sector employment policy is too rigid has to be nuanced. The civil service is familiar with irregular forms ofemployment. Infact, in Flemish local government only half of all personnel are employed according to a statute.Despite some constraints on the development of more flexible personnel policies, it is still possible to find opportunities which provide hope for the development of new and modern personnel management strategies in local government.

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