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.

Incomplete Fiscal Decentralisation: An Impediment for Local Economic Development in Ghana

2021 ◽  
Vol 4 (1) ◽  
pp. 90-105
Author(s):  
Audrey Smock Amoah ◽  
Imoro Braimah ◽  
Theresa Yaba Baah-Ennumh
Keyword(s):  
Economic Development ◽  
Local Government ◽  
Central Government ◽  
Local Economic Development ◽  
Secondary Data ◽  
Policy Recommendations ◽  
Potential Benefits ◽  
Fiscal Decentralisation ◽  
Local Government Level ◽  
Government Level

For the past three decades Ghana’s democratic decentralisation policy has sought in vein to establish a local government system capable of pursuing Local Economic Development (LED). One of the major impediments has been the insincere implementation of fiscal decentralisation for the local government to provide the enabling environment for LED. This paper employed primary and secondary data from the Wassa East District Assembly (WEDA) to assess the progress so far in Ghana’s fiscal decentralisation and its effect on LED. The paper highlights the potential benefits of LED and the incapacitation of the District Assembly by the Central government for LED financing. The paper again reveals the effects of the constraints of fiscal decentralisation on LED at the local government level and makes policy recommendations towards effective fiscal decentralisation for improvement in LED.

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.

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.

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.

Political rights of foreigners from third countries in Poland. Quantitative research results

2020 ◽  
Vol 2020 (58) ◽  
pp. 173-187
Author(s):  
Иванна Килюшик
Keyword(s):  
Public Opinion ◽  
Local Government ◽  
Quantitative Research ◽  
Political Rights ◽  
Research Results ◽  
The Public ◽  
Eu Countries ◽  
Local Government Level ◽  
Government Level ◽  
The Eu

The article presents the issue of political inclusion of foreigners from third countries at the level of local government in Poland. Local political rights in Poland apart from citizens are only available to foreigners-citizens of EU countries. In many EU member countries, all foreigners have political rights at local government level if certain conditions are met. To understand whether such a solution is possible in Poland, the public opinion was examined. The article presents the results of the research and provide them for analysis. The research results indicate rather that Poles accept the extension of certain political rights to a group of foreigners from outside the EU.

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.

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.

scholarly journals Innovation of Local Government in Improving Food Security in Pacitan Regency

2018 ◽  
Author(s):  
Burhanudin Mukhamad Faturahman ◽  
Sarwono ◽  
Mochamad Rozikin
Keyword(s):  
Food Security ◽  
Local Government ◽  
Pilot Project ◽  
Development Model ◽  
Family Welfare ◽  
Food Crops ◽  
The Public ◽  
Simple Processing ◽  
Local Government Level ◽  
Government Level

Innovation needed in the public sector to serve the needs in the community, especially forfood. Innovation in meeting the food requirements is realized through diversification of nonricefood by developing the potential of the region, namely the tubers as an alternativesource of carbohydrates. The results of descriptive qualitative research showed that tubersabundant amount of production, but is still simple processing with the processed chips, notin the form of processed varied. Marketing difficulties because there is no clear targetmarket. Innovation is realized through a special pilot project of planting tubers, supportequipment processing the tubers are managed by Fostering Family Welfare(PKK) in thevillage. Actors involved, namely the Office of Food Security, Department of Food Crops andLivestock, the Energy assistant village, the PKK village and household industries. Impact onearnings is not optimal, overlapping authority at the local government level and theprocessing has not been sustained. Therefore, the development model tubers clarified theauthority of institutions at the local government level and rural level.

scholarly journals DECENTRALIZATION OF POWER IN UKRAINE, PROBLEMS AND PROSPECTS FOR DEVELOPMENT

2021 ◽  
Author(s):  
Yulia Orlovska ◽  
◽  
Rostyslav Kiriukhin ◽  
Keyword(s):  
Local Level ◽  
Legal Framework ◽  
Public Authorities ◽  
The Public ◽  
Reform Implementation ◽  
Current State ◽  
Systemic Risks ◽  
Local Government Level ◽  
Management Functions ◽  
Government Level

The article reveals the features of the decentralization of power in Ukraine, highlights the current state of reform implementation, and identifies the risks of decentralization. It describes the problems that may arise during the implementation of the tasks of decentralization and possible ways to solve them. As well as problems those hinder the reform of decentralization at the local government level. One of the most effective mechanisms for reforming the public administration system to ensure its efficiency and compliance with the requirements of the time is decentralization. Decentralization is the process of transferring management functions and powers of central authorities to the local level of government. A retrospective analysis of decentralization has established an unjustified delay in its onset. It explained that the actual changes towards decentralization date back to 2014, when the law enshrined the transfer of financial, logistical and other resources to the regions. Determining the prospects for decentralization in Ukraine, the expected risks that this process may cause are analyzed in this article. It is proposed to distinguish systemic risks (corruption, duplication of powers between the state public authorities and the regional public authorities, economic polarization of regions) and situational risks (social, personnel, politicization risk). The normative and legal framework, which is the foundation for the implementation of decentralization reforms in Ukraine, is characterized. Conclusions and prospects for further research are made regarding positive shifts in the course of the implementation of the reform of decentralization of power in Ukraine. The main direction of our further scientific research is the methods aimed at stimulating the efforts of local authorities to support and develop business within the community, because revenues from personal income tax are a significant part of local budgets.

scholarly journals Hindsight, insight and foresight: Some reflections on reforming the public service

2020 ◽  
Vol 68 (4) ◽  
pp. 7-26
Author(s):  
Richard Boyle
Keyword(s):  
Financial Crisis ◽  
Local Government ◽  
Public Service ◽  
Reform Initiatives ◽  
Public Servants ◽  
The Public ◽  
History Of ◽  
Local Government Level ◽  
Coordination And Collaboration ◽  
Government Level

AbstractThis article starts off by presenting a brief history of public service reform initiatives in Ireland, at both central and local government level, from the foundation of the state to the present day. Reasons for the reforms and the main issues addressed are highlighted. Common themes are identified. These common themes provide the basis for identifying and examining five enduring reform challenges: building the capability of public servants; involving and empowering the public; coordination and collaboration; centralisation versus decentralisation; and policy and evidence. Drawing from insights from previous reform efforts, and particularly those following the financial crisis, suggestions are made as to what steps might be taken in the next phase of reform to deal with them.

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