A Comparative Analysis of Transparency in Sustainability Reporting by Local and Regional Governments

2013 ◽  
Vol 12 (1) ◽  
pp. 55-78 ◽  
Author(s):  
Francisco José Alcaraz-Quiles ◽  
Andrés Navarro-Galera ◽  
David Ortiz-Rodríguez
Keyword(s):  
Comparative Analysis ◽  
Public Sector ◽  
Local Governments ◽  
Social Information ◽  
Sustainability Reporting ◽  
Environmental Information ◽  
The Public ◽  
Diffusion Of Information ◽  
Regional Governments

Although the importance of sustainability reporting in the public sector is widely recognized, there are few studies about this issue. This paper analyzed the practices of diffusion of information on sustainability in local governments. So, we observed the Websites of the largest local governments in Spain using a list of items from the guidelines of GRI and comparing the results with the results of the Spanish regional governments. Our findings show that local governments reported some information (50% of the items), but less than regional governments (60%). Social information is the most widespread and environmental information is the least reported.

scholarly journals Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective

2018 ◽  
Vol 10 (9) ◽  
pp. 3112 ◽  
Author(s):  
Lucia Biondi ◽  
Enrico Bracci
Keyword(s):  
Comparative Analysis ◽  
Public Sector ◽  
Financial Reporting ◽  
Sustainability Reporting ◽  
Preliminary Evidence ◽  
Specific Reference ◽  
Public Accountability ◽  
Integrated Reporting ◽  
The Public ◽  
Italian Context

This paper provides a comparative analysis of different public accountability means used in the public sector - namely sustainability reporting, popular financial reporting and integrated reporting - in order to highlight their similarities and differences, and reflect on their development, with specific reference to the Italian context. In particular, we speculate about the practical and research implications of their emergence, through the lenses of accountability and managerial fad and fashion literature. The main novelty of the paper is that it is one of the first studies providing a comparative analysis of the three reporting tools debated both in practice and in research. We argue about their diffusion patterns, the commonalities and differences, which suggests different stages of evolution, different actors and forces at play. We provide some preliminary evidence on the risk that accountability innovations may end up just in a fad and fashion uptake, creating inefficiencies and not achieving the aims they are intended for. We also show how the available frameworks and standards have more in common than not, and that there is a risk of creating only new labels, without real innovation or improvement of public accountability.

scholarly journals Trends in the Sustainability Reporting in Italian LGOs: Better Stick or Carrot?

2017 ◽  
Author(s):  
Davide Giacomini ◽  
Mario Mazzoleni ◽  
Laura Rocca ◽  
Cristian Carini
Keyword(s):  
Public Sector ◽  
Local Governments ◽  
Sustainability Reporting ◽  
Great Majority ◽  
The Public ◽  
The Past ◽  
Public Sector Organizations ◽  
Sustainability Report ◽  
Over Time

The role of public-sector organizations (PSOs) for promoting the agenda of sustainability accounting and accountability is often not adequately considered [1]. In the public sector universe, Local Governments are close to their communities and thus have a particularly important role to play in the pursuit of sustainability goals [2,3]. Hence, further research is still needed to understand if Local Governments Organizations (LGOs) are still using reporting tools to promote sustainable development. The empirical data show that the Sustainability Report (SR) is not having the spread assumed in the past years; over time, the great majority of Italian Municipalities does not continue or embark on a path of sustainability reporting. The findings suggest the fashion of SR in Italy is falling and it seems that the SR tool is a “mere trend reporting based on descriptive indicators leads to decreasing interest from internal and external audiences” [4]. The carrot is unsuccessful; maybe the mandatory requirements could be a stick?

Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia

2018 ◽  
Vol 3 (3) ◽  
pp. 77-83
Author(s):  
Syarifuddin Syarifuddin
Keyword(s):  
Public Sector ◽  
Local Governments ◽  
Good Governance ◽  
Jel Classification ◽  
Government Officials ◽  
Accrual Accounting ◽  
The Public ◽  
Creative Accounting ◽  
Critical Phenomenology ◽  
Accrual Basis

Objective - This research aims to reveal the failure of accrual accounting to create good governance and clean government in local governments in Indonesia. Additionally, the research seeks to examine the increase in accrual based rapid growth in Indonesia and the instance of corruption among government officials. Methodology/Technique - In connection with this objective, the study explains the practical perspective of political intervention during the adoption of accrual accounting and examines the role of the community in the implementation of accrual accounting using a critical phenomenology method. Findings - The findings of this study show that accrual-based accounting encourages deviant behaviour within the public sector and hence, good governance and clean government cannot be achieved. Accrual basis in this regard becomes a means for actors to conceal fraud by exploiting the weaknesses of accrual-based accounting to allow for creative accounting. Novelty - This study uses a qualitative method to describe the implementation of accrual-based accounting in local governments in Indonesia, which is a new approach to this phenomenon. Type of Paper: Empirical Keywords: Accrual; Accounting; Public Sector; Good Governance; Clean Government; Indonesia. JEL Classification: M10, M14, M19

Application of the FSB “Accounting policy, estimates and errors” in medical institutions

2020 ◽  
pp. 18-30
Author(s):  
Natalia Nikolaevna Parasotskaya
Keyword(s):  
Comparative Analysis ◽  
Public Sector ◽  
Accounting Standards ◽  
The State ◽  
Freedom Of Choice ◽  
State Budget ◽  
The Public ◽  
Medical Institutions ◽  
Accounting Rules ◽  
Accounting Policy

The article deals with the issues of reform, which the state pays special attention to. It is the Federal accounting standards for the public sector that take into account the specifics of the management and functioning of such entities, since these standards are necessary in order to establish uniform accounting rules for all state budget and Autonomous institutions, which will facilitate a comparative analysis of the activities of these organizations. Moreover, the development of the regulatory framework is moving towards providing organizations with greater independence and freedom of choice in the organization of accounting. It should be noted that such independence can be implemented by forming one of the most important documents for any organization, including the budget — accounting policy.

The Games People Play

2015 ◽  
pp. 262-290
Author(s):  
Shefali Virkar
Keyword(s):  
Public Sector ◽  
Game Design ◽  
Body Politic ◽  
Information And Communications Technologies ◽  
Obsessive Compulsive ◽  
The Public ◽  
Diffusion Of Information ◽  
Economic Progress ◽  
Indian City ◽  
Hardware Platforms

The recent global diffusion of Information and Communications Technologies (ICTs) has dramatically raised expectations for technological change to support widespread global socio-economic progress and political reform. Against this backdrop, the chapter seeks to, through the use of a case study based in the Indian city of Bangalore, unravel the social, economic, and political dynamics shaping e-government projects used to reform public sector institutions, and to the further application of this knowledge as elements of game design used in the conception, development, and eventual implementation of associated software and hardware platforms. In particular, the work aims to determine whether the day-to-day use of the new digital technologies in the public sector leads eventually to radical transformations in administrative functioning, policymaking, and the body politic, or merely to modest, unspectacular political and bureaucratic reform and to the emergence of technology-based, obsessive-compulsive pathologies and maladjustive Internet-based behaviours amongst individuals in society.

The potential of integrated reporting to enhance sustainability reporting in the public sector

2018 ◽  
Vol 38 (5) ◽  
pp. 365-374 ◽  
Author(s):  
Monica Montecalvo ◽  
Federica Farneti ◽  
Charl de Villiers
Keyword(s):  
Public Sector ◽  
Sustainability Reporting ◽  
Integrated Reporting ◽  
The Public

How can a municipal government continue operations during megadisasters? An analysis of preparedness using complex adaptive systems

2020 ◽  
Vol 29 (5) ◽  
pp. 779-792
Author(s):  
Masahiko Haraguchi
Keyword(s):  
Public Sector ◽  
Complex Adaptive Systems ◽  
Local Governments ◽  
Adaptive Systems ◽  
Municipal Government ◽  
Theory And Practice ◽  
Content Type ◽  
The Public ◽  
Continuity Planning ◽  
Complex Adaptive

PurposeThis paper aims to examine how government continuity planning contributes to strengthening the public sector's emergency preparedness, resulting in enhanced resilience of the public sector. Government continuity plans (GCPs) are a recently focused concept in disaster preparedness, compared to business continuity plans (BCPs) in the private sector. The need for BCPs was widely recognized after the 2011 Great East Japan Earthquake (GEJE) and the 2011 Thailand Floods. However, recent disasters, such as the 2016 Kumamoto Earthquake in Japan, have revealed that local governments without effective GCPs were severely affected by disasters, preventing them from quickly responding to or recovering from disasters. When the GEJE occurred in 2011, only 11% of municipal governments in Japan had GCPs.Design/methodology/approachThe paper analyzes basic principles of government continuity planning using complex adaptive systems (CAS) theory while summarizing recent developments in theory and practice of government continuity planning.FindingsThis research investigates the Japanese experience of GCPs using self-organization, one of the concepts of CAS. A GCP will complement regional disaster plans, which often focus on what governments should do to protect citizens during emergencies but fail to outline how governments should prepare for an emergency operation. The study concludes that GCPs contribute to increased resilience among the public sector in terms of robustness, redundancy, resourcefulness and rapidity.Practical implicationsThis paper includes implications for the development and improvement of a GCP's operational guideline.Originality/valueThis research fulfills an identified need to investigate the effectiveness of a GCP for resilience in the public sector and how to improve its operation using concepts of CAS.

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 FAKTOR PENYEBAB INEFEKTIVITAS FUNGSI TERMINAL BANDAR RAYA PAYUNG SEKAKI (BRPS) KOTA PEKANBARU

Jurnal Niara ◽  
2016 ◽  
Vol 9 (1) ◽  
pp. 37-44
Author(s):  
Suryaningsih Suryaningsih
Keyword(s):  
Public Sector ◽  
Data Collection ◽  
Local Governments ◽  
Social Factor ◽  
Institutional Factor ◽  
The Public ◽  
Public Facilities ◽  
Interview Technique ◽  
Qualitative Descriptive ◽  
Main Factors

Public sector management is the responsibility of local governments as managers of public facilities in the region. Terminal as one of the public facilities in the area has a function that is vital for the development of a city. Terminal has a very important role, but there are still many terminals that exist in regions throughout Indonesia are not running effectively. One such ineffective terminal is Type A terminals in Pekanbaru City. This paper discusses the factors causing inefectivity function of Bandar Raya Payung Sekaki terminal (BRPS) Pekanbaru City. The purpose of this study is to describe and analyze factors causing the inefectivity function of Bandar Raya Payung Sekaki terminal (BRPS) Pekanbaru City. The method used in this research is qualitative descriptive by using interview technique, observation, and documentation as a tool for data collection in the field. Result of research indicate that there are 3 main factors causing inefektivitas terminal of Bandar Raya Payung Sekaki (BRPS) that is, policy factor, environment social factor (spatial, security, and accessibility), and institutional factor.

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