Fiscal Squeeze in Dutch Municipalities in the 1980s:

2014 ◽  
Author(s):  
Walter Kickert
Keyword(s):  
Local Government ◽  
Business Model ◽  
Financial Management ◽  
Public Management ◽  
Central Government ◽  
Block Grant ◽  
Local Democracy ◽  
Management Reform ◽  
Financial Management System ◽  
Model Structures

This chapter analyses the fiscal problems of Dutch local government in the 1980s and the way that municipalities handled the fiscal squeeze of that time. It first explores the causes of the 1980s fiscal squeeze, that is, the decrease in municipal revenues (particularly in block-grant funding from central government through the ‘Municipal Fund’) and increase in expenditures, partly as a result of recession. It then describes the local government responses to the fiscal squeeze, that is, what cutback measures were taken and what strategies were employed, and explores the linked reform of the financial management system and adoption of ‘divisionalised business model’ structures. Thirdly, empirical evidence about the causes and effects of Dutch local public management reform is considered. Finally, the chapter discusses the longer-term effects that went beyond management reform, that is, developments in local democracy in the 1990s.

scholarly journals International donors as enablers of institutional change in turbulent times?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Veronika Vakulenko
Keyword(s):  
Financial Management ◽  
Public Management ◽  
Central Government ◽  
Content Type ◽  
Management Reform ◽  
Public Financial Management ◽  
Turbulent Times ◽  
Local Actors ◽  
Global And Local

PurposeThe purpose is to explore the role of international financial institutions (IFIs) during public financial management reform in a transitional economy. In particular, the study focuses on interaction between external enablers and local actors.Design/methodology/approachThe paper is based on a qualitative study of public financial management reform in Ukraine during 1991–2014. This period is divided into stages corresponding with two projects financed by the World Bank: “Treasury System” and “Public Finance Modernization.”FindingsFirst, IFIs supported a Ukrainian economy weakened by financial crisis and insisted on a comprehensive reform of public financial management to facilitate recovery. By strategically addressing local challenges, eliminating local uncertainties and maintaining stable interactions, IFIs gained support from the central government. Local actors continued the reform by negotiating with other actors and getting quorum support. In the second stage, IFIs could not implement planned changes. Even though the change was well-perceived at the beginning, developed tensions between local actors were overlooked by IFIs, which resulted in loss of commitment of the State Treasury representatives. The continuous political instability in Ukraine constrained interaction between IFIs and the Ministry of Finance and reduced political will for conducting reforms.Originality/valueThe study contributes to the debate on the adequacy of externally driven public management reforms in developing countries by exploring actions and interactions of global and local actors during the change in public sector practices.

scholarly journals STRATEGI PENCAPAIAN OPINI WTPPEMERINTAH KABUPATEN BONDOWOSO DALAM PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

BISMA ◽  
2018 ◽  
Vol 11 (3) ◽  
pp. 350
Author(s):  
Heny Setyawati
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Public Management ◽  
New Public Management ◽  
Central Government ◽  
Early Stage ◽  
Accounting Standards ◽  
Financial Statements ◽  
The Government

Abstract: New Public Management has reformed the financial management of the public sector by adopting approaches from the private sector in order to achieve organizational efficiency and effectiveness (including local and central government finances) and it was the reason behind the implementation of Accrual-based Government Accounting Standards (SAP). The Governmentof Bondowoso also implements accrual-based SAP policy. This study used a qualitative approach by using Strenghts Weaknessess Opportunities Threats (SWOT) analysis in the early stage to describe the strategy and then completed by in depth interview. The informants were 8 (eight) key persons in the Government of Bondowoso with significant roles in achieving the unqualified opinion in implementing the accrual-based SAP. Results show that commitment from the leaders of local government and institutions, financial statements presentation that in line with the SAP, sufficient internal control system, and the follow-up on the State Audit Agency’s recommendations on the local government financial statements are the major strengths in achieving the unqualified opinion of the accrual-based SAP. The opportunities in Strength-Opportunity (SO) strategy are the issuance of various laws and regulations and technical guidance of accrual-based accounting standards by the central government. Keywords: Unqualified Opinion, Accrual Based SAP, SWOT, Strategy.

scholarly journals EKSISTENSI PAJAK DAERAH SEBAGAI WUJUD PELAKSANAAN OTONOMI DAERAH DALAM KERANGKA GOOD FINANCIAL GOVERNANCE

Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 251 ◽  
Author(s):  
Galih Arya Prathama
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Central Government ◽  
Financial Resources ◽  
Regional Government ◽  
Delegation Of Authority ◽  
Government Financing ◽  
Financial Governance ◽  
The Government ◽  
Positive Support

The increase of regional capacity in managing the needs of Regional Development accompanied by the Delegation of Authority from Central Government to Regional Government, has implications in increasing the need for Development Funds, while the Regions can’t continue to rely on the fulfillment of these needs to the Central Government. In response to this, in implementing Autonomy, the Regions are given additional Authority of Financial Management. Such authority, creates demands for the Regions to be creative and focused in achieving the Government Goals that have been established.,As an effort to execute duties and functions of Regional Government in the form of Regional Financial Management, then a region must be able to recognize the potential and explore all the resources it has. Local Government is expected to dig deeper related to the potential derived from its own financial resources, especially in order to meet the needs of government financing and development in the region, one of them through Local Own Revenue as one of the main sources of Regional Financial Reception. Independence of Local Own Revenue for a Regional Government, giving positive support to the ability of the region in meeting the needs to build the region. Thus, the greater source of income derived from the potential owned by a region, the more freely the area can accommodate the needs of community without the interest of Central Government which is not in accordance with the needs of people in the region.

scholarly journals IPTEKS SISTEM INFORMASI MANAJEMEN DAERAH KEUANGAN PADA BADAN PERENCANAAN, PENELITIAN DAN PENGEMBANGAN DAERAH (BAPELITBANGDA) KOTA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Kezia Wantah ◽  
Diana Lintong
Keyword(s):  
Local Government ◽  
Research And Development ◽  
Regional Planning ◽  
Financial Management ◽  
Development Planning ◽  
Financial Data ◽  
Government Organizations ◽  
Financial Application ◽  
Financial Management System ◽  
Regional Work

The Regional Planning, Research and Development Agency (BAPELITBANGDA) of Manado City is a regional work unit that has the task of assisting the Mayor in determining policies in the area of development planning in the region as well as evaluating and implementing them. To facilitate financial management in local government organizations, BAPELITBANGDA implements SIMDA in its financial management system. SIMDA Finance is an application program developed by the Financial and Development Supervisory Agency (BPKP), where the purpose of developing SIMDA applications is to accelerate the process of regional financial management. The SIMDA Financial application to BAPELITBANGDA has helped in managing and administering its financial data. Keywords : Implementation of SIMDA, Financial SIMDA

scholarly journals THE ROLE OF LOCAL GOVERNMENTS IN REGIONAL FINANCIAL MANAGEMENT FOR THE HANDLING OF THE COVID-19 PANDEMIC

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori
Keyword(s):  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
The Government ◽  
The Stability ◽  
The Relationship

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic

scholarly journals Quo vadis? The local government in Turkey after public management reforms

2018 ◽  
Vol 86 (1) ◽  
pp. 115-133 ◽  
Author(s):  
Evrim Tan
Keyword(s):  
Local Government ◽  
Public Management ◽  
Public Services ◽  
New Public Management ◽  
Central Government ◽  
Local Governance ◽  
Reform Process ◽  
Decentralized System ◽  
Efficiency And Effectiveness ◽  
Quo Vadis

In the 2000s, Turkey has reformed its public administration system in line with New Public Management (NPM) principles towards a more decentralized system. Although the initial aim of the reform process is set to achieve a decentralized and more efficient public management system, the empirical data and official statistics cast doubt on whether this outcome will ever be achieved. Analyzing local government legislation, the discretion of central government in local governance, and the changes in the status of local government in public governance, the article presents the evolution of the local government system in Turkey during the Justice and Development Party government. Points for practitioners The public management reform experience of Turkey resembles the NPM reform patterns in countries with Napoleonic state tradition. Similar to these countries, the emphasis on managerial practices over participatory elements has been prevalent in improving the efficiency and effectiveness of public services. Yet, the findings in the Turkish case challenge the proposition that managerial reforms alone, without improving local democratic governance, can enhance the efficiency and effectiveness of public services.

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