scholarly journals Corrective Action Plans for Local Governments as Their Financial Health Barometers?

2018 ◽  
Vol 26 (4) ◽  
pp. 25-35
Author(s):  
Iwona Kowalska
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Fold Increase ◽  
Corrective Action ◽  
Action Plans ◽  
Financial Health ◽  
The Public ◽  
Financial Position ◽  
Alternative Approach ◽  
Alternative Solutions

The implementation of corrective action plans in local government units (LGUs) takes place in the situation when they are unable to draw up a Multiannual Financial Forecast or the budget complying with the principles set out in Article 242-244 of the Public Finance Act (UFP). In the years 2012–2016, there was a six-fold increase in the number of LGUs which were obliged to implement these plans. Therefore, the aim of this paper is to assess their suitability as an actual barometer of the financial standing of local government units and propose an alternative solutions. The conducted analysis shows that the adopted legislative solutions regulating the implementation of corrective action plans are inconsistent and their effectiveness is not fully satisfactory. The paper suggests changes in current regulations and proposes alternative approach to the assessment of the financial position of local government units.

scholarly journals The Role of Social Media in Promoting Information Disclosure on Environmental Incidents: An Evolutionary Game Theory Perspective

2018 ◽  
Author(s):  
Shuang Ling ◽  
Shan Gao ◽  
Wenhui Liu
Keyword(s):  
Social Media ◽  
Local Government ◽  
Local Governments ◽  
Information Disclosure ◽  
Central Government ◽  
Media Use ◽  
Evolutionary Game ◽  
Media Influence ◽  
Social Media Use ◽  
The Public

Despite the expectation that social media use in the public sector contributes to enhancing government's transparency, few studies have been investigated whether social media use actually leads to more disclosure during environmental incidents in practice and how social media influence local governments and their officials' information disclosure. In this article, we model information disclosure during environmental incidents as an evolutionary game process between the central government and local government in social media context, and examine the internal mechanism that how social media influence the progress of information disclosure during environmental incidents. The findings indicate that social media plays an active constructive role in central-local government game relations. Specific- ally, social media can provides an efficient information channels for the central government supervise regional officials in environmental incidents, and thus improves its supervision efficiency, and it also provides an important means for internet mobilization and online-offline interaction by encouraging the public exchange information and express their views, and in turn forces local governments and their officials tend to disclosure ahead.

Conditions and prospects for cooperation between Polish and Ukrainian local governments

2021 ◽  
Vol 19 (4) ◽  
pp. 221-241
Author(s):  
Mariusz W. Sienkiewicz
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Economic Life ◽  
The European Union ◽  
Public Authorities ◽  
The Public ◽  
Political Transformations ◽  
The Social ◽  
Common Goals ◽  
The Eu

The fact that Poland and Ukraine share a border, the convergence of the political goals of the peoples of both countries, and the constant efforts towards the development of democracy and decentralisation of public life determine the need to intensify cooperation in various areas of the functioning of society and the economy. An important sphere of cooperation is the public sector, in particular at the level of local government. The local government cooperation of both countries was already visible at the beginning of the social and political transformations after 1990. The development of this cooperation, with varying results, took place in the 1990s and, to an even greater extent, after Poland’s accession to the European Union. In the last three decades, local and regional communities in Ukraine have become an important partner for Polish local governments, both at the local and regional levels. The local government cooperation that has been implemented is based on the diversification and multidimensionality of forms and models. Some result from legal regulations, while others are based on mutual experiences, previous contacts, and sympathies of public authorities. The aim of the study is to analyse and present the conditions and forms of Polish-Ukrainian local government cooperation. The aim is also to show the barriers to cooperation and to define proposed solutions to improve partner contacts of territorial units. The local government cooperation of the two countries is undoubtedly hindered by the fact that Ukraine is not a member of the EU, and often by mutual misunderstanding and non-acceptance of historical experiences. On the other hand, common goals at different levels of social, public, and economic life are a significant factor motivating parties to increase cooperation and achieve a synergistic effect thanks to it.

Elucidating the Linkages Between Entrepreneurial Orientation and Local Government Sustainability Performance

2019 ◽  
Vol 50 (1) ◽  
pp. 92-109 ◽  
Author(s):  
Aaron Deslatte ◽  
William L. Swann
Keyword(s):  
Local Government ◽  
Risk Taking ◽  
Entrepreneurial Orientation ◽  
Local Governments ◽  
Nationwide Survey ◽  
The Public ◽  
Sustainability Performance ◽  
Public Managers ◽  
Antecedents And Consequences ◽  
And Performance

Linking strategic management to performance has been called essential for public managers to confront pernicious environmental and community problems in the 21st century. This article examines the role that an organization’s entrepreneurial orientation (EO) plays in the linkages between organizational capacities, strategies, and perceived performance. An EO is considered a key driver of a public organization’s willingness to engage in risk taking, innovation, and proactivity aimed at enhancing organizational routines, decision-making, and performance. Scholars have provided empirical guidance for the antecedents and consequences of entrepreneurialism in bureaucracy, yet we know little systematically about how EO links to strategies that may affect performance in the public sector. To investigate, we employ a mixed methods design using a nationwide survey of U.S. local governments and interviews with local government managers about their experiences in sustainability programs. Quantitatively, we find evidence for environmental factors of political and administrative capacities positively influencing EO, and that strategic activities of performance information use, venturing, and interorganizational collaboration mediate the relation between EO and perceived sustainability performance. Interviews corroborate these findings and illuminate how local government managers proactively engage stakeholders, consider risk taking, build capacity, and pursue innovation in sustainability.

Public Libraries and Local E-Government

2009 ◽  
pp. 647-660 ◽  
Author(s):  
Paul T. Jaeger
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Public Libraries ◽  
Public Library ◽  
Access Point ◽  
Local Communities ◽  
The Public ◽  
Primary Location ◽  
And Training

Many residents and local communities rely on public libraries for access to and training to use e-government. Many local governments direct citizens to the public library for help in using e-government, while citizens seek help from the public library in using local e-government when they have no other means of connecting or when they want help using e-government. As a result, public libraries now serve not only as instrumentalities of local government, but as a primary location for access to local e-government and a very successful link between citizens to e-government. As residents, communities, and governments rely on public libraries as a main access point to e-government, it essential to better understand the connection and education roles of public libraries to improve the delivery of local e-government.

scholarly journals Financial statements disclosure on Indonesian local government websites

2019 ◽  
Vol 4 (1) ◽  
pp. 112-128
Author(s):  
Wahyudin Nor ◽  
Muhammad Hudaya ◽  
Rifqi Novriyandana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Statements ◽  
Education Level ◽  
Content Type ◽  
Audit Opinion ◽  
Level Of Education ◽  
The Public ◽  
Government Websites

Purpose The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government. Design/methodology/approach The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression. Findings The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia. Originality/value The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.

scholarly journals Assessment of Enhancing Transparency of Financial Statements

2016 ◽  
Vol 6 (2) ◽  
pp. 175
Author(s):  
Viswa Nadham N.
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Opportunity To Learn ◽  
Financial Statements ◽  
Financial Statement ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
The Public ◽  
Qualitative And Quantitative

The study explored both the advantages of transparency and challenges facing finance departments of local government authorities in the course of preparing and presenting financial information. The study employed an explanatory case study,cross-sectional survey  and applied a triangulation of methods to collect both qualitative and quantitative data. The participants were all selected based on the opportunity to learn and the typicality of Dodoma municipality. A total of 80 respondents were involved. Data analysis was done through SPSS. Figures, tables, pattern matching, comparison and strong explanation building all aided in simplifying the analyses of findings.Key findings of the study unveiled that participation of the public in finance affairs of local governments heightened transparency in the preparation and presentation of financial statements. Furthermore, the finding reveal that International Finnancial Report Standards (IFRS) was rarely applicable during  the preparation of financial statement. It was also found out that tansparency in financial matters reduced fraudulent behaviours in the allocation and expenditure of local government funds.Key words: Financial statements, IFRS, IAS, Financial transperancy.

The Public Debt of French Local Government

1985 ◽  
Vol 5 (3) ◽  
pp. 387-399 ◽  
Author(s):  
Pierre-Henri Derycke ◽  
Guy Gilbert
Keyword(s):  
Local Government ◽  
Interest Rates ◽  
Public Debt ◽  
Local Governments ◽  
Central Government ◽  
Tight Control ◽  
The Public ◽  
Policy Measures ◽  
The Impact

ABSTRACTAfter a sharp increase, the public debt of French local communities has been stabilized in real terms: its amount reached 54 per cent of total public debt in 1980. In the French institutional framework, local government borrowing policy is under the tight control of central agencies. An econometric model of the borrowing behaviour of local governments since 1965 is presented; it emphasizes the role of internal determinants of local debt (needs for investment, self-financing ability of governments), external constraints (e.g. interest rates and the financial resources of lenders, such as households savings), and finally the impact of macroeconomic policy measures from the central government.

scholarly journals Challenges facing local government in Jordan and strategies to address them

2020 ◽  
Vol 18 (3) ◽  
pp. 402-414
Author(s):  
Mohammad M. Taamneh ◽  
Mohammad Fathi Almaaitah ◽  
Heba M. Alqdha
Keyword(s):  
Local Government ◽  
Environmental Protection ◽  
Local Governments ◽  
Technical Assistance ◽  
Financial Resources ◽  
Face To Face ◽  
Financial Position ◽  
Study Results ◽  
Local Funding ◽  
Purposive Sample

Local governments play an important role in the economic and social development of local services provided to localities. In Jordan, local governments face problems and challenges that impede this development. The purpose of this descriptive study is to investigate the magnitude of challenges faced by local governments using a random sample (251) of mayors and heads of provincial governorates. Qualitative methods with a purposive sample employing twenty in-depth face-to-face interviews were conducted to identify the major challenges. After analyzing data using the SPSS, the study pointed out that the lack of financial resources and the lack of independence of local government in managing local funding is another major challenge. The study revealed that environmental protection was the biggest challenge. Responsiveness and public participation are other challenges faced by local governments. Based on the study results, the recommendation and provision of centralized technical assistance are required to maintain environmental protection. However, capacity building for local employees is a must. The critical financial position of local governments needs to be addressed by re- evaluating the share of funds allocated to local units.

scholarly journals Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java

2018 ◽  
Vol 10 (1) ◽  
pp. 13-26 ◽  
Author(s):  
Anissa Adriana ◽  
Irwan Taufiq Ritonga
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Financial Information ◽  
Capital Region ◽  
The Public ◽  
Regional Governments

The aim of this research is to analyze financial management transparency of local governments in Java using scoring and rating. The financial management transparency of the local governments is scored based on presentation of local financial information uploaded on each local government’s official website in Jawa in the fiscal years 2016.This research is a qualitative research with the object of research is all local government in Java. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. The results show that the Special Capital Region of Jakarta obtained the highest transparency index, at 58, 02% whereas Madiun Regency received the lowest transparency index, at 3, 40%. The average transparency index in Jawa for the fiscal years 2016 was still low, at only 19, 59%.The conclusion of this research is that Java regional governments consider the transparency of local financial management using less important websites because it is considered as a better thing not delivered to the public.

scholarly journals Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia

2016 ◽  
Vol 3 (2) ◽  
pp. 89-104 ◽  
Author(s):  
Ariefia Nosihana ◽  
Rizal Yaya
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Financial Management ◽  
Local Governments ◽  
Political Competition ◽  
Positive Influence ◽  
Financial Reports ◽  
Factors Affecting ◽  
The Public ◽  
Potential Factors

This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local Budget Management. One hundred and seventy five cities and regencies were selected as samples based on purposive sampling and analysed by using multiple regression. The result shows that political competition and size of local government asset has positive influence on the IFR. This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public. This is consistence with stewardships theory that asymmetric information between local government (stewards) with the public (principals) can be reduced through accountability and transparency of financial management whereby the pressure and ability to do it appeared significantly in local governments with high political competition and with relatively greater asset. In this research, some other potential factors such as leverage, own-source revenue, type of local government (city or regency) and audit opinion are not proven to influence the IFR practices in the local governments.

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