The implementation of Cost-Effective in Spanish local governments: Analysis of institutional work in a case study

Este trabajo se propone analizar las formas de trabajo institucional desarrolladas por distintos actores para la emergencia e implantación del Coste Efectivo de los Servicios de las Entidades Locales (CESEL). Los resultados del estudio de caso longitudinal realizado ponen de manifiesto que los principales actores, Gobierno Central y Ayuntamiento, llevaron a cabo diferentes formas de trabajo institucional (político, cultural y técnico), surgiendo conflictos durante su desarrollo debido a las distintas lógicas institucionales en las que se apoyaron: eficiencia económica e interés social, respectivamente. Este trabajo contribuye a la perspectiva teórica adoptada evidenciando que las formas en las que se desarrolla el trabajo institucional por distintos actores determinan la configuración final de la nueva institución que quiere crearse. Así, aunque la regulación estableció como finalidad del CESEL profundizar en el cumplimiento de los principios de eficiencia y de transparencia de la gestión pública local, las formas en las que se ha desarrollado el trabajo institucional durante su implantación lo han configurado como un instrumento de transparencia, presentando además serias limitaciones para que ésta sea efectiva. This paper aims to analyze the forms of institutional work carried out by different actors with regard to the emergence and implementation of Cost-Effective of Local Government Services (CESEL, Coste Efectivo de los Servicios de las Entidades Locales). The results of the longitudinal case study evidence that the main actors, Central Government and Local Government, carried out different types of institutional work (political, cultural and technical), by arising conflicts during their development due to the different institutional logics in which they were supported: economic efficiency and social interest, respectively. This work contributes to the theoretical perspective adopted by evidencing that the ways in which institutional work is developed by different actors determine the final configuration of the new institution that is to be created. Thus, although the regulation established that the purpose of CESEL is to deepen on compliance with the principles of efficiency and transparency of local public management, the ways in which the institutional work has been developed during its implementation have configured it as an instrument for transparency and also it presents serious limitations so that transparency is effective.

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Making Sanitation and Hygiene a Human Security Issue: The case of Nyamagabe District, Rwanda

10.19088/slh.2021.017 ◽

2021 ◽

Author(s):

Kwizera, Maurice Kwizera, Maurice ◽

Lambert Karangwa ◽

Jeannette Murekatete ◽

Gilbert Rukundo Mutabaruka ◽

Jean Paul Mbarushimana ◽

...

Keyword(s):

Local Government ◽

Local Governments ◽

Central Government ◽

Security Issue ◽

Sanitation And Hygiene ◽

Government Leadership ◽

Working Together ◽

Practical Experiences ◽

National Governments

This case study was developed to inform subsequent research and analysis of local government leadership and prioritisation of sanitation and hygiene (S&H) in East Africa. Consolidated learning from across the three countries involved can be found in the Sanitation Learning Hub (SLH) Learning Brief: Strengthening sub-national systems for area-wide sanitation and hygiene. From late 2020 to early 2021, the SLH collaborated with local government actors and development partners from three sub-national areas to explore ways of increasing local government leadership and prioritisation of S&H to drive progress towards area-wide S&H. For some time, local government leadership has been recognised as key to ensuring sustainability and scale, it is an important component of the emerging use of systems strengthening approaches in the sanitation sector. It is hoped that this work will provide practical experiences to contribute to this thinking. Three case studies were developed to capture local government and development partners’ experiences supporting sub-national governments increase their leadership and prioritisation of S&H in Siaya County (Kenya), Nyamagabe District (Rwanda), and Moyo District (Uganda), all of which have seen progress in recent years. The development partners involved were UNICEF in Kenya, WaterAid in Rwanda, and WSSCC/ Uganda Sanitation Fund in Uganda. The cases were then analysed through three online workshops facilitated with staff from the local governments, central government ministries and development partners involved to explore them in further detail, review experiences and identify levers and blockages to change. Lessons from the workshops are documented in the SLH learning brief mentioned above. This is the case study developed by Nyamagabe District and WaterAid documenting their experiences and reflections from working together to increase prioritisation of S&H in Nyamagabe District, Rwanda.

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A Holistic Approach to Accelerated Attainment of Open-Defecation Free Status in Moyo District

10.19088/slh.2021.018 ◽

2021 ◽

Author(s):

David Katwere Ssemwanga ◽

Dominic Lomongin Aballa ◽

Steven Amoko ◽

Sheila Nduhukire

Keyword(s):

Local Government ◽

Local Governments ◽

Central Government ◽

Holistic Approach ◽

Sanitation And Hygiene ◽

Government Leadership ◽

Working Together ◽

Practical Experiences ◽

National Governments

This case study was developed to inform subsequent research and analysis of local government leadership and prioritisation of sanitation and hygiene (S&H) in East Africa. Consolidated learning from across the three countries involved can be found in the Sanitation Learning Hub (SLH) Learning Brief: Strengthening sub-national systems for area-wide sanitation and hygiene. From late 2020 to early 2021, the SLH collaborated with local government actors and development partners from three subnational areas to explore ways of increasing local government leadership and prioritisation of S&H to drive progress towards area-wide S&H. For some time, local government leadership has been recognised as key to ensuring sustainability and scale and it is an important component of the emerging use of systems strengthening approaches in the sanitation sector. It is hoped that this work will provide practical experiences to contribute to this thinking. Three case studies were developed to capture local government and development partners’ experiences supporting sub-national governments increase their leadership and prioritisation of S&H in Siaya County (Kenya), Nyamagabe District (Rwanda), and Moyo District (Uganda), all of which have seen progress in recent years. The development partners involved were UNICEF in Kenya, WaterAid in Rwanda, and WSSCC/ Uganda Sanitation Fund in Uganda. The cases were then analysed through three online workshops facilitated with staff from the local governments, central government ministries and development partners involved to explore them in further detail, review experiences and identify levers and blockages to change. Lessons from the workshops are documented in the SLH learning brief mentioned above. This is the case study developed by Moyo District and WSSCC/Uganda Sanitation Fund documenting their experiences and reflections from working together to increase prioritisation of S&H in Moyo District, Uganda.

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The Institutionalization of Accrual Accounting: The Perspective of New Institutional Sociology Theory

Jurnal Dinamika Akuntansi ◽

10.15294/jda.v9i2.10618 ◽

2017 ◽

Vol 9 (2) ◽

pp. 100-109

Author(s):

Rizky Ayu Savitri ◽

Zaenal Fanani

Keyword(s):

Local Government ◽

Local Governments ◽

Government Regulation ◽

Best Practice ◽

Central Government ◽

Study Data ◽

Accounting System ◽

Accrual Accounting ◽

Interpretive Case Study

This study aims to understand an accounting system change of a local government in Indonesia. This study is a qualitative and interpretive case study. Data collection is done through interviews of key actors who were involved in the process of accrual accounting institutionalization and documentation.The result of this study shows that the institutional isomorphism occurs on the implementation of accrual accounting at the local government. Coercive isomorphism are shown by the finding that the adoption of accrual accounting was affected by the central government, namely by issuing the regulations such as Government Regulation no. 71 of 2010 and Regulation of the Minister of Home Affairs no.64 of 2013. Normative isomorphism was found on the findings of consultant and academic involvement in the implementation of accrual accounting. Mimetic isomorphism was found when the local government conducted benchmarking to the other local governments that became the best practice in the accrual accounting implementation in Indonesia. In reality these three forms of institutional mechanism were interact each other, then contribute in influencing the practices and the actors during the accrual accounting institutionalization process in the local government.

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Performance of Decentralized Local Service Delivery in Developed Countries: Case Study of Japan

European Scientific Journal ESJ ◽

10.19044/esj.2020.v16n35p40 ◽

2020 ◽

Vol 16 (35) ◽

Author(s):

Priyantha W. Mudalige

Keyword(s):

Local Government ◽

Service Delivery ◽

Political Institutions ◽

Local Governments ◽

Central Government ◽

Local Level ◽

Developed Countries ◽

Local Service ◽

Qualitative And Quantitative

Many countries decentralize the administrative, fiscal, and political functions of the central government to lower-level governments. In many developing and developed countries, governments and their policymakers have used decentralization as a means of improving the delivery of local service. Accordingly, this study is based on the delivery of local services to the people by the local governments of Japan as a developed country. The overall objective of this article is to review the performance of decentralized local service delivery in developed countries and based on a case study of Japan. The study also aims to examine the correlation between the revenue and expenditure of local governments of Japan and its trends. Basically, this article has been written based on secondary data materials. This data consists of qualitative and quantitative characteristics. Hence, a qualitative and quantitative descriptive method has been applied to analyse the performance of local government decentralization in Japan, and descriptive statistical methods are used to analyse the data and the correlation between revenue and expenditure. The problem in this research is how the functional political institutions created for local service delivery at the sub-national governments in Japan affects the success of decentralization. This research revealed several findings. The local governments of Japan have a sound institutional system and several powers recognized by the constitution. Japanese local governments monitor over 70% of national works, but a majority of the standard public services are the responsibility of local governments. Karl Pearson’s correlation value of revenue and expenditure is 0.979, and there is a strong positive relationship between revenues and expenditure. In Japan, the highest value of local government spending is on public welfare. It is followed by education, civil engineering works, and general administration, second, third, and fourth, respectively. Also, its central and local administrative institutions are maintained in a mutually dependent and mutually complementary relationship. Most of the local governments are collaborating with the private sector in Japan. As a result, the efficiency of service delivery has improved at the local level. In this way, waste management, which is a major local problem in Japan, is being dealt with closely by the central government and the local governments.

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Employee’s Motivation in Rural Local Governments in Tanzania: Empirical Evidence from Morogoro District Council

Journal of Public Administration and Governance ◽

10.5296/jpag.v7i4.12240 ◽

2017 ◽

Vol 7 (4) ◽

pp. 224

Author(s):

Kelvin M. Njunwa

Keyword(s):

Local Government ◽

Organizational Performance ◽

Local Governments ◽

Central Government ◽

Employee Training ◽

Working Environment ◽

Organizational Goals ◽

Political Interference ◽

District Council

Human resources apart from other resources in an organization are the most valuable resource for effective organizational performance. Organization either public or private is highly depends on employee’s performance and commitment towards achieving organizational goals. Employee’s commitment is associated with employee’s motivation at workplace and depends highly on how management treats employees. The purpose of this paper was to analyze employee’s motivation in rural Local Government Authorities (LGAs) in Tanzania. The case study design was employed in which Morogoro District Council (MDC) was randomly selected as a study case. The sample size of the study was 55 employees from management, middle and lower levels. The methods of data collection used includes, Interview and self-administered questionnaires and observations. Data collected was analyzed through Statistical Packages for Social Science (SPSS). The study revealed that employees in local governments are not motivated in both financial and non financial aspects. Employees are dissatisfied with low salaries, lack of promotion and career development, poor training program, working environment, poor communication, unfair treatments and political interferences. The study recommends for the central government to improve salaries to employees, ensure fair promotion based on merits, invest in employee training and development, secure low rates loans, improve communication and relations between management and employees as well as to minimize political interference to local government employees by elected officials.

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How Sanitation and Hygiene Champions Emerged in Siaya County

10.19088/slh.2021.019 ◽

2021 ◽

Author(s):

Talia Meeuwissen ◽

Mable Chanzu ◽

Julie Aubriot ◽

Jimmy Kariuki ◽

Carolyne Odhiambo ◽

...

Keyword(s):

Local Government ◽

Local Governments ◽

Central Government ◽

Sanitation And Hygiene ◽

Government Leadership ◽

Working Together ◽

Practical Experiences ◽

National Governments ◽

National Systems

This case study was developed to inform subsequent research and analysis of local government leadership and prioritisation of sanitation and hygiene (S&H) in East Africa. Consolidated learning from across the three countries involved can be found in the Sanitation Learning Hub (SLH) Learning Brief: Strengthening sub-national systems for area-wide sanitation and hygiene. From late 2020 to early 2021, the SLH collaborated with local government actors and development partners from three sub-national areas to explore ways of increasing local government leadership and prioritisation of S&H to drive progress towards area-wide S&H. For some time, local government leadership has been recognised as key to ensuring sustainability and scale and it is an important component of the emerging use of systems strengthening approaches in the sanitation sector. It is hoped that this work will provide practical experiences to contribute to this thinking. Three case studies were developed to capture local government and development partners’ experiences supporting sub-national governments increase their leadership and prioritisation of S&H in Siaya County (Kenya), Nyamagabe District (Rwanda), and Moyo District (Uganda), all of which have seen progress in recent years. The development partners involved were UNICEF in Kenya, WaterAid in Rwanda, and WSSCC/Uganda Sanitation Fund in Uganda. The cases were then analysed through three online workshops facilitated with staff from the local governments, central government ministries and development partners involved to explore them in further detail, review experiences and identify levers and blockages to change. Lessons from the workshops are documented in the SLH learning brief mentioned above. This is the case study developed by Siaya County and UNICEF documenting their experiences and reflections from working together to increase prioritisation of S&H in Siaya County, Kenya.

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OPTIMALISASI PERAN PEMDA DALAM MENGATASI KENDALA PELAKSANAAN KONSERVASI KEANEKARAGAMAN HAYATI DI DAERAH (STUDI KASUS PROVINSI BENGKULU)

Jurnal Good Governance ◽

10.32834/gg.v15i2.121 ◽

2020 ◽

Vol 15 (2) ◽

Author(s):

Antung Deddy Radiansyah

Keyword(s):

Local Government ◽

Biodiversity Conservation ◽

Local Governments ◽

Central Government ◽

Wild Plants ◽

Regional Government ◽

Conservation Areas ◽

Conservation Area ◽

Conservation Policies

Gaps in biodiversity conservation management within the Conservation Area that are the responsibility of the central government and outside the Conservation Areas or as the Essential Ecosystems Area (EEA) which are the authority of the Regional Government, have caused various spatial conflicts between wildlife /wild plants and land management activities. Several obstacles faced by the Local Government to conduct its authority to manage (EEA), caused the number and area of EEA determined by the Local Government to be still low. At present only 703,000 ha are determined from the 67 million ha indicated by EEA. This study aims to overview biodiversity conservation policies by local governments and company perceptions in implementing conservation policies and formulate strategies for optimizing the role of Local Governments. From the results of this study, there has not been found any legal umbrella for the implementation of Law number 23/ 2014 related to the conservation of important ecosystems in the regions. This regulatory vacuum leaves the local government in a dilemma for continuing various conservation programs. By using a SWOT to the internal strategic environment and external stratetegic environment of the Environment and Forestry Service, Bengkulu Province , as well as using an analysis of company perceptions of the conservation policies regulatary , this study has been formulated a “survival strategy” through collaboration between the Central Government, Local Governments and the Private Sector to optimize the role of Local Government’s to establish EEA in the regions.Keywords: Management gaps, Essential Ecosystems Area (EEA), Conservation Areas, SWOT analysis and perception analysis

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Game Theory-Based Analysis of Local Governments’ Behavioral Dissimilation in the Third-Party Soil Pollution Control under Chinese-Style Fiscal Decentralization

Land ◽

10.3390/land10040389 ◽

2021 ◽

Vol 10 (4) ◽

pp. 389

Author(s):

Caihua Zhou

Keyword(s):

Local Government ◽

Soil Pollution ◽

Pollution Control ◽

Local Governments ◽

Central Government ◽

Fiscal Decentralization ◽

Third Party ◽

The Third ◽

Party Control ◽

The Third Party

The participation of a third party of the environmental service enterprise theoretically increases the level and efficiency of soil pollution control in China. However, Chinese-style fiscal decentralization may have a negative impact on the behaviors of participants, especially the local government. First, this paper conducts a positioning analysis on participants of the third-party soil pollution control in China and discusses the behavioral dissimilation of the local government under fiscal decentralization. Second, taking the government’s third-party soil pollution control as a case, a two-party game model of the central government and the local government is established around the principal-agent relationship, and a tripartite game model of the central government, the local government, and the third-party enterprise is designed around the collusion between the local government and the third-party enterprise. The results show that Chinese-style fiscal decentralization may lead to the behavioral dissimilation of local governments, that is, they may choose not to implement or passively implement the third-party control, and choose to conspire with third-party enterprises. Improving the benefits from implementing the third-party control of local governments and third-party enterprises, enhancing the central government’s supervision probability and capacity, and strengthening the central government’s punishment for behavioral dissimilation are conducive to the implementation of the third-party soil pollution control. Finally, this study puts forward policy suggestions on dividing the administrative powers between the central and local government in third-party control, building appraisal systems for the local government’s environmental protection performance, constructing environmental regulation mechanisms involving the government, market and society, and formulating the incentive and restraint policies for the participants in the third-party soil pollution control.

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Understanding the impact of mandatory accrual accounting on management practices: interpretation of Japanese local governments’ behavior

International Review of Administrative Sciences ◽

10.1177/0020852321988956 ◽

2021 ◽

pp. 002085232198895

Author(s):

Makoto Kuroki ◽

Keiko Ishikawa ◽

Kiyoshi Yamamoto

Keyword(s):

Internal Control ◽

Local Governments ◽

Public Management ◽

Management Practices ◽

New Public Management ◽

Central Government ◽

Institutional Pressures ◽

Accrual Accounting ◽

Logistic Analysis ◽

The Impact

Accompanying the spread of “new public management” since the 1980s, accrual accounting and results-based management has become a global standard. However, whether accrual accounting results in successful outcomes and which drivers lead to the intended impacts of the reform have been contested. Given the mixed arguments in the literature, we set out two research questions: (1) “Have public sector organizations realized any positive impacts on management practices by adopting mandatory accrual accounting?”; and (2) “What are the primary drivers of such impacts?” To answer these questions, we examine the impact on management practices by analyzing a survey to ascertain how financial department officers in Japanese local governments perceive the benefits of adopting mandatory accrual accounting on management practices. The results indicate that they have so far not recognized the intended benefits, though they had expected higher benefits in internal control. Then, we use technical-rational, socio-political, and institutional isomorphic perspectives in a comprehensive approach to understand the impacts on management practices. The logistic analysis shows that financial managers in local governments that do not have a majority party in the assembly, but consist of several parties in power, as well as in those with greater financial dependence on the central government, perceive higher benefits. Further, we find that financial managers that imitate other local governments as a form of mimetic pressure perceive fewer benefits. The results show that some technical-rational tools, socio-political conditions, and institutional pressures change the perceived benefits for public managers of adopting mandatory accrual accounting. Points for practitioners We find that some technical-rational, socio-political, and institutional factors explain the intended internal benefits of the mandatory adoption of accrual accounting. In practice, financial managers in local government feel the merits of accrual accounting in less autonomy in not only politics, but also finance, and few mimetic conditions. It might be understood that difficult situations would drive practitioners to use mandatory information.

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Analysis of the Gyeonggi Bay Ecomuseum as a Wide-Area Ecomuseum

Advances in Social Sciences Research Journal ◽

10.14738/assrj.84.10163 ◽

2021 ◽

Vol 8 (4) ◽

pp. 685-697

Author(s):

Hanju Lee

Keyword(s):

Local Government ◽

Human Resources ◽

Local Governments ◽

Economic Benefits ◽

Wide Area ◽

Resident Participation ◽

Gyeonggi Province ◽

Integrated Programs ◽

Area Unit

This study aims to examine the features of the creation and operation of ecomuseums at wide-area and (metropolitan) local government levels and to analyze their improvements and limitations based on an analysis of a case study on the “Gyeonggi Bay Ecomuseum.” This study also reveals the necessity and direction for ecomuseums led by metropolitan local governments. It attempts to find ways to expand the Gyeonggi Bay Ecomuseum and apply lessons from this ecomuseum to other planned wide-area ecomuseums in South Korea. Overall, this study intends to derive the sustainability of wide-area ecomuseums, and their utility and potential as a means to revitalize the region. The Gyeonggi Bay Ecomuseum is a meaningful case study as it was created in a wide area called the Gyeonggi Bay and was led by a metropolitan local government, along with the official claim as an ecomuseum; the museum creation project also progressed in a phased approach. However, there are issues such as organization problems of the ecomuseum and the absence of resident participation, integrated programs, and an archive center. Therefore, this study presents measures to overcome these obstacles: the establishment of a core ecomuseum and an exhibition center, the development of joint programs, the continuous security of funds and human resources, and measures to generate economic benefits for residents. This study also suggests spatial/functional expansion from being the “Gyeonggi Bay Ecomuseum” to the “Gyeonggi Province Ecomuseum.” Keywords: Ecomuseum, Wide-area unit, Lead of local governments, Gyeonggi Bay, Regional revitalization

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