Research trends in local autonomy studies in Japan: text analyses of article titles in the Journal of Urban Management and Local Government Research

10.31124/advance.13207280.v1 ◽

2020 ◽

Author(s):

Yasutoshi Moteki

Keyword(s):

Local Government ◽

Correspondence Analysis ◽

Local Governments ◽

Research Trends ◽

Public Enterprise ◽

Urban Management ◽

Local Finance ◽

Finance Management ◽

Government Research ◽

Third Dimension

Research trends in studies of local governments in Japan have been analysed quantitatively using text-mining methods on approximately 35 years of article titles from the Journal of Urban Management and Local Government Research, from its first issue (1985) to the vol. 35, no. 1 (2020). Co-occurrence network analysis and correspondence analysis were conducted to determine the changes in research interests during the target period. Substantially more research on accounting, finance, management, and reform was seen in the target journal after 1980. The extracted words prefecture, city, case, evaluation, and analysis show the features of local government studies in Japan after the enactment of decentralization reforms in March 2000. The author interprets the first dimension of the configuration figures of correspondence analysis as an axis of accounting and time; the second dimension concerns financial accountability; and the third dimension concerns public enterprise. The publisher association of the journal has a large number of members who specialise in accounting and local finance, including certified public accountants and tax accountants, and the characteristics of such a membership structure are reflected in these results.

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Research trends in local autonomy studies in Japan: text analyses of article titles in the Journal of Urban Management and Local Government Research

10.31124/advance.13207280 ◽

2020 ◽

Author(s):

Yasutoshi Moteki

Keyword(s):

Local Government ◽

Correspondence Analysis ◽

Local Governments ◽

Research Trends ◽

Public Enterprise ◽

Urban Management ◽

Local Finance ◽

Finance Management ◽

Government Research ◽

Third Dimension

Research trends in studies of local governments in Japan have been analysed quantitatively using text-mining methods on approximately 35 years of article titles from the Journal of Urban Management and Local Government Research, from its first issue (1985) to the vol. 35, no. 1 (2020). Co-occurrence network analysis and correspondence analysis were conducted to determine the changes in research interests during the target period. Substantially more research on accounting, finance, management, and reform was seen in the target journal after 1980. The extracted words prefecture, city, case, evaluation, and analysis show the features of local government studies in Japan after the enactment of decentralization reforms in March 2000. The author interprets the first dimension of the configuration figures of correspondence analysis as an axis of accounting and time; the second dimension concerns financial accountability; and the third dimension concerns public enterprise. The publisher association of the journal has a large number of members who specialise in accounting and local finance, including certified public accountants and tax accountants, and the characteristics of such a membership structure are reflected in these results.

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Nature over Art: No More Local Finance

American Political Science Review ◽

10.2307/1952033 ◽

1953 ◽

Vol 47 (2) ◽

pp. 461-477

Author(s):

Rowland Egger

Keyword(s):

Local Government ◽

Local Governments ◽

Alexis De Tocqueville ◽

Intergovernmental Transfers ◽

Government Finance ◽

Absolute Increase ◽

Local Finance ◽

Local Government Finance ◽

Four Score ◽

The Absolute

In 1866 an uncommonly knowledgeable gentleman, Alexis de Tocqueville by name, wrote as follows: “Je pense que dans les siècles démocratiques qui vont s'ouvrir l'indépendence individuelle et les libertés locales seront toujours un produit de l'art. La centralisation sera le gouvernement naturel.” Four score and five years later a distinguished compatriot documented the triumph of nature over art which de Tocqueville contemplated as a possibility, and analyzed at some length the instrumentality through which le gouvernement naturel has established its primacy over les libertés locales. Professor Jean Boulouis has recently pronounced a plaintive requiem for French local self-government culminating in these words: “On pourrait presque avancer, sans beaucoup d'exagération, qu'il n'existe plus de finances locales, mais tout au plus une localisation des finances nationales.”The two most striking phenomena of local government finance in recent decades are, first, the absolute increase in the amount of money disbursed by local governments, and second, the substantial expansion in the proportion of local government disbursements financed from intergovernmental transfers of funds—grants-in-aid, shared taxes, and various other devices by which money is shifted from one level of government to another.

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Research Trends in the Field of Organization and HRM of Local Governments: Focusing on the Articles Published in the Korean Local Government Studies (1989-2017)

Journal of Local Government Studis ◽

10.21026/jlgs.2018.30.1.27 ◽

2018 ◽

Vol 30 (1) ◽

pp. 27-56 ◽

Cited By ~ 2

Author(s):

Kyung Deuk Kwon ◽

이진만 ◽

이광원

Keyword(s):

Local Government ◽

Local Governments ◽

Research Trends

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Financial self-sufficiency of local budgets in the context of realization of financial decentralization reform

Collected Works of Uman National University of Horticulture ◽

10.31395/2415-8240-2021-99-2-259-275 ◽

2021 ◽

Vol 2 (99) ◽

pp. 259-275

Author(s):

O. V. Rolinskyi ◽

◽

B. S. Huzar ◽

S. A. Ptashnyk

Keyword(s):

Local Governments ◽

Action Plan ◽

Strategic Action ◽

State Budget ◽

Economic Relations ◽

Local Finance ◽

Finance Management ◽

Tax Legislation ◽

Self Sufficiency ◽

Decentralization Reform

The article highlights the current state of the formation of local budgets in the context of decentralization of financial resources, taking into account the changes made to the budget and tax legislation, the analysis of the revenue and expenditure parts of the local budget is carried out. On the basis of the study, the problems and ways of strengthening the financial base of local self-government bodies have been identified. The main tasks of budget decentralization have been formulated. The sources of filling and problems in the field of formation of local budgets in Ukraine are indicated. According to the Strategic Action Plan of the Ministry of Finance of Ukraine for 2018–2021. the key priorities of Ukraine in the field of public finance management are the efficient execution of budgets and the optimization of resource allocation between the levels of the budgetary system. The fulfillment of these tasks is also the focus of the reform of financial decentralization, which began in Ukraine in 2015 and is aimed at strengthening the financial self-sufficiency of territorial communities. Over the first five years of the implementation of this reform, the share of local bud gets in the consolidated budget of Ukraine has increased from 18.5 % in 2015 to 23.3 % as of June 1, 2020, the share of local budgets' own revenues in GDP – from 5, 1 % to 6.7 % over the same period. However, despite certain positive developments, local budgets are still more than 46 % dependent on transfers from the state budget, which indicates the need for further transformation of the local finance system aimed at strengthening the independence and financial self-sufficiency of local budgets. At the same time, the revealed patterns also indicate the existence of problematic aspects in the formation of the revenue side of local budgets, which actualizes the need to revise the structure of local taxes and fees, as well as the powers of local governments in the field of their appointment, increase deductions from national taxes and fees to local budgets., and, at the same time, popularization of local borrowing and carrying out mass explanatory work on the organizational aspects of this process and optimizing the use of borrowed funds. These measures will increase the level of concentration of funds in local budgets and, accordingly, balance the processes of decentralization of income and expenditure, turning territorial communities into more independent and autonomous participants in budgetary and economic relations.

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Research Trends of Japanese Public Administration: Statistical content analyses of the titles of "Public Administration Review Quarterly" (1978 to 2019)

10.31124/advance.12186639 ◽

2020 ◽

Author(s):

Yasutoshi Moteki

Keyword(s):

Network Analysis ◽

Public Administration ◽

Correspondence Analysis ◽

The United States ◽

Research Trends ◽

Administrative Reforms ◽

The United Kingdom ◽

Public Administration Review ◽

Post War ◽

Third Dimension

This paper quantitatively explains research trends in postwar administrative studies in Japan using statistical analyses of nearly 40 years of article titles from Public Administration Review Quarterly, from its first issue (1978) to the 165th issue (2019). Co-occurrence network analysis and correspondence analysis revealed changes in research interests. There was substantially more research on administrative reforms through the post-war Showa and Heisei eras. The configuration figures of correspondence analysis can be interpreted to mean that the first dimension concerns administrative reforms; the second dimension concerns historical events/administrative systems; and the third dimension concerns evaluations and Kaizen. Co-occurrence network analysis showed that the studies during the Showa era (1978-1988) could be partly characterized by the two extracted compound words: the United States and the United Kingdom. Japan became a feature of studies of public administration during the Heisei era (1989–2018). These features are basically consistent with the previous quantitative studies.

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Does the size of local government debt affect the level of debt of off-budget entities? The case of local government in Korea

International Review of Administrative Sciences ◽

10.1177/0020852317733314 ◽

2018 ◽

Vol 86 (2) ◽

pp. 333-348

Author(s):

Seong-ho Jeong

Keyword(s):

Local Government ◽

Local Governments ◽

Government Debt ◽

Debt Management ◽

Public Enterprise ◽

Accounting System ◽

Public Enterprises ◽

Debt Level ◽

Panel Regressions ◽

Metropolitan Cities

The rapid growth of debt of off-budget entities is the result of budgetary constraints. When local governments face fiscal stress, with rising debt, they tend to rely on local public enterprise debt to minimize debt limits and budgetary constraints. This study tests how the debt level of local governments affects the debt level of off-budget entities in 16 Korean metropolitan cities and provinces from 2008 to 2013, applying panel regressions. The results assert that as the debt of a local government increases, public enterprise debt increases accordingly. The findings confirm that public enterprises are used to lessen budget pressure by increasing the total public debt. This practice is like concealing local government debt by using off-budget entities, which eventually creates a fiscal illusion. Points for practitioners Off-budget entities are tools for bigger government and larger debt, so it is necessary to control the use of off-budget debt by imposing ceilings on the off-budget debt limit. From a comprehensive debt management perspective, off-budget entities should be used less to pursue government projects. Additionally, a segmented accounting system should be introduced within the off-budget entities.

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Determination of Performance Accountability of Local Government Organizations in Palembang

JURNAL TERAPAN MANAJEMEN DAN BISNIS ◽

10.26737/jtmb.v3i2.215 ◽

2017 ◽

Vol 3 (2) ◽

pp. 136

Author(s):

M Thoyib ◽

Indra Satriawan ◽

Farida Husin ◽

Mega Asmarani ◽

Periansya Periansya

Keyword(s):

Local Government ◽

Good Governance ◽

Positive Influence ◽

Financial Accounting ◽

Accounting System ◽

Value For Money ◽

Local Finance ◽

Finance Management ◽

Government Organizations ◽

Performance Accountability

In regional autonomy context, value for money is a bridge to deliver local government to achieve good governance. Value for money must be operated in local finance management and local budgeting. To support it, the management of public money with value for money concept, it needs regional budgeting and good local finance management. This research aims to set factors that influence performance accountability of local government organizations in Palembang. Factors that include are the influence of performance based budgeting and local financial accounting system to performance accountability as partial and simultant. This research using purposive sampling which part of nonprobability sampling of research instrument by 129 questionnaires that directly spread to 43 local government organizations in Palembang to the head of finance department revenue treasurer, and expenditure treasurer. Data of this research was analized by multiple regression using software SPSS 20.0. The result of this research show both as partial and simultant performance based budgeting and local financial accounting system have positive influence and significant to performance accountability in local government organization

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Partial Fiscal Decentralization and Local Government Spending Policy

e-Finanse ◽

10.2478/fiqf-2018-0017 ◽

2018 ◽

Vol 14 (3) ◽

pp. 21-31

Author(s):

Agnieszka Kopańska

Keyword(s):

Local Government ◽

Basic Principle ◽

Government Spending ◽

Local Governments ◽

Local Authority ◽

Fiscal Decentralization ◽

School Education ◽

Financial Resources ◽

Empirical Literature ◽

Local Finance

AbstractThe aim of this paper is to analyze how limits in revenue and spending autonomy of sub-sovereign governments influence their decisions. Revenue and spending autonomy indicators for Polish towns were established and used in analysis on school education expenditures during 2003–2016. The influence of limits on revenue autonomy on municipal spending has been extensively addressed in both theoretical and empirical literature. However, studies related to spending autonomy are rare. The analysis presented in this paper suggests that when limits exist in spending autonomy, more decentralized tasks are crowded out by regulated obligations. That is why the spending autonomy analysis is important to evaluate the equity between local units and the adequacy of local revenues to decentralized expenditures.The basic principle of local finance is that there should be an adequate relationship between the financial resources available to a local authority and the tasks it performs. However, in practice, the assessment of whether this has been achieved is very difficult. Often, only problems with the solvency of local governments indicate that we are dealing with a poorly constructed system of local finances. The expenditure autonomy indicator proposed in this article is a tool that provides a way to indicate problems with the adequacy of revenues before such anextreme situation occurs.

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Research Trends of Japanese Public Administration: Statistical content analyses of the titles of "Public Administration Review Quarterly" (1978 to 2019)

10.31124/advance.12186639.v1 ◽

2020 ◽

Author(s):

Yasutoshi Moteki

Keyword(s):

Network Analysis ◽

Public Administration ◽

Correspondence Analysis ◽

The United States ◽

Research Trends ◽

Administrative Reforms ◽

The United Kingdom ◽

Public Administration Review ◽

Post War ◽

Third Dimension

This paper quantitatively explains research trends in postwar administrative studies in Japan using statistical analyses of nearly 40 years of article titles from Public Administration Review Quarterly, from its first issue (1978) to the 165th issue (2019). Co-occurrence network analysis and correspondence analysis revealed changes in research interests. There was substantially more research on administrative reforms through the post-war Showa and Heisei eras. The configuration figures of correspondence analysis can be interpreted to mean that the first dimension concerns administrative reforms; the second dimension concerns historical events/administrative systems; and the third dimension concerns evaluations and Kaizen. Co-occurrence network analysis showed that the studies during the Showa era (1978-1988) could be partly characterized by the two extracted compound words: the United States and the United Kingdom. Japan became a feature of studies of public administration during the Heisei era (1989–2018). These features are basically consistent with the previous quantitative studies.

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