Inter-Agency Collaboration as Mediator: Linking Integrity to Accountability in Indonesian Local Governance

This research investigates interagency collaboration concepts and practices in the context of a national security setting. Interagency collaboration practices exist side by side with traditional hierarchical organizational structures and practices. The Government Accountability Office (GAO) defines interagency collaboration as "any joint activity that is intended to produce more public value than could be produced when the agencies act alone" (Steinhardt, 2005, p. 4). Interagency collaboration enables governmental responses to complex missions and tasks associated with intractable national-level problems. Interagency organizations require collaborative mechanisms to improve partnerships with other organizations. GAO defines collaborative mechanisms as arrangements or applications that facilitate the implementation of collaboration goals (Mihm, 2012). These mechanisms are thought to support practices that can enhance and sustain interagency collaboration efforts (Steinhardt, 2005). A review of the academic and practitioner literature precedes investigation into an exemplar for interagency collaboration. This analysis responds to questions about whether interagency collaboration is a viable structural counterpart to purely hierarchical organizations, particularly as a means to resolve intractable national-level problems. The principal research question asks: what organizational mechanisms support interagency collaboration practices? A related question asks how interagency collaboration is differentiated from other forms of collaboration. Assuming collaboration practices are a requirement for operating in the interagency environment, do mechanisms better facilitate collaborative capacity to resolve national-level problems? This chapter explores interagency collaboration in the context of the national security domain, an arena in which collaboration has become an important element of interorganizational activity. We will examine this activity by analyzing several exemplar cases to illustrate the foundational concepts of interagency collaboration. Four primary activities comprise the chapter. First, a review of concepts begins the process to differentiate and specify interagency collaboration. Inparticular, mandated collaboration differentiates interagency collaboration from other forms of collaboration. Next, a list of interagency collaboration mechanisms is explored. Third, an exemplar of interagency collaboration from the national security domain is found to support conceptual interagency mechanisms. Intractable and complex problems may be nowhere more evident than in the national security domain concerned with the defense, foreign relations, and protection of national interests. Last, recommendations for future research focus on improving understanding relationships between interagency collaboration mechanisms and interagency effectiveness.

Local governance is all about service delivery at the grass roots. Achieving service delivery at that level requires an effective internal audit to establish integrity in the management of public expenditure. Once integrity is achieved fiscal transparency ushers in fiscal accountability. The objective of this study is to examine the extent to which local government internal audit achieved fiscal transparency and accountability in local governance since its inception.In line with this objective, interview was conducted on key employees operating the internal audit units of local governments and the oversight employees from the ministry and parastatals in Kaduna state. The paired sample t-test was used to analyze data collected and this aided the study to conclude, there is a significant relationship though not very strong, that exist between the internal audit unit and fiscal transparency and accountability in local governance. In order to achieve integrity in public expenditure management there by establishing fiscal transparency and accountability in local governance, there is the need for adherence to the code of transparency by the local councils if really the internal audit is to be effective for all intent and purposes.

This paper discusses the application of government accounting to initiate good governance in local government. This paper initially describes good governance in regional financial management. Next are the regional government accounting standards and finally, the implementation and good governance of the regional government accounting system. Discussion on accrual-based government accounting. This study uses a qualitative approach with a descriptive method. This study indicates that the application of local government accounting is closely related to four governance arrangements, namely fairness, transparency, accountability, and responsibility. Good governance can be achieved by empowering systems and institutions based on laws and regulations. Good financial management and control based on the government accounting system is the main priority of action taken by the government. In the study, it can also be concluded that accrual-based accounting standards are one of the implementations of good governance in Indonesia's local government accounting system.

: Interagency coordinative arrangements and activities -- called for in public laws, executive orders, and administrative directives -- appear to be growing in number, prominence, and proposals throughout virtually all individual policy areas and across-the-board. Underlying this growth are several developments: the increase in governmental responsibilities, cross-cutting programs, and their complexity; the inadequate preparation for and response to severe crises (in particular, the 9/11 terrorist attacks and the 2005 Gulf Coast hurricanes); and heightened pressure to reduce or consolidate federal programs and expenditures. This paper examines formal interagency collaborative arrangements and activities that are intended to enhance joint efforts and cooperation among independent federal agencies with shared responsibilities and overlapping jurisdictions. The study examines the following: various types and understandings of collaborative activities and arrangements as well as related concepts of interagency coordination, integration, mergers and reorganizations, networking, and partnerships; background of relevant efforts; rationales for interagency collaboration and the problems these are designed to address; concerns and questions about the rationales; difficulties in assessing interagency collaboration success or failure; and factors affecting the adoption, evolution, and impact of collaborative activities and arrangements. This paper builds on and supplements an extensive collection of materials covering various aspects of interagency collaboration, current and past. That compilation identifies analyses of different subject and policy areas as well as different types of arrangements used among agencies. The relevant studies both current and historical come from congressional committees, Congressional Research Service (CRS), executive branch entities, the Government Accountability Office (GAO), governmental commissions, professional associations, and scholars.

Citation (2023), "Prelims", Caruana, J., Bisogno, M. and Sicilia, M. (Ed.) Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence (Emerald Studies in Public Service Accounting and Accountability), Emerald Publishing Limited, Bingley, pp. i-xxiv. https://doi.org/10.1108/978-1-80117-161-820231012

Good governance can only be realized in state law. One of the principle of good governance is the principle of accountability which requires all local governments accountable for their actions in governance. Accountability of local government consisting of political accountability, law and economics. Political accountability, there are two kinds of common liability in the form of regional governance that must be done once a year to the central government as the basic building material evaluation and subsequent local government and governance accountability reports to Parliament and the Government in form the public governanceas a judgment to accept or reject the report of accountability that could result in dismissal of the Local Government and the tremendous responsibility that is required by Parliament in the form requesting the information reported in the local government accountability office that could result in local governments can not be nominated for the next period. Legal liability is a liability for the actions of local governments that harm the public or other parties. Divided into two legal liability personal liability, which focuses on the functional or behavioral approach may result in a severe misuse of authority in the form of maladministration and liability positions that focus on the approach to the legality (validity) regarding the use of authority, procedure and substance. Differences in personal responsibility and liability positions at the consequences of criminal, civil, and administration. Criminal liability only relates to personal responsibility, civil liability relating to both personal responsibility and accountability responsibilities and administrative positions relating to the responsibilities of office. While the economic responsibility held in conjunction with political accountability. Keywords: Government, Governance, Accountability

Food has long played a significant part in Cork's identity and Cork regards itself as ‘the food capital of Ireland’. In contrast Cork city has areas of severe social disadvantage and, in line with other parts of the country, there are rising levels of diet-related ill-health and where up to one in eight households experiences food poverty (Kenny and Sage, 2019). To date, Cork City does not have an Urban Food Strategy. The Cork Food Policy Council is a partnership between representatives of the community, food retail, farming, fishing, restaurant/catering, education, environmental and health sectors and local authorities. It was established in 2012 to work towards the achievement of a fairer, healthier, more secure and sustainable food system within the City and throughout the region. As a multidisciplinary group that works closely with the Cork Healthy City initiative, it has pioneered innovative approaches to bring food systems thinking into the city, working at both local and policy levels. This recognises the position and value of food within the fabric of city life, and for its multifunctional benefits to health, community, infrastructure and spatial thinking. The presentation will focus on the interagency nature of this group and how a greater understanding and collaboration among local policy drivers has led to innovative actions in the city and the groundwork towards co-creating a food strategy for the City.

In many countries, national, regional and local inter- and intra-agency collaborations have been introduced to improve health outcomes. Evidence is needed on the effectiveness of locally developed partnerships which target changes in health outcomes and behaviours. To evaluate the effects of interagency collaboration between local health and local government agencies on health outcomes in any population or age group. We searched the Cochrane Public Health Group Specialised Register, AMED, ASSIA, CENTRAL, CINAHL, DoPHER, EMBASE, ERIC, HMIC, IBSS, MEDLINE, MEDLINE In-Process, OpenGrey, PsycINFO, Rehabdata, Social Care Online, Social Services Abstracts, Sociological Abstracts, TRoPHI and Web of Science from 1966 through to January 2012. 'Snowballing' methods were used, including expert contact, citation tracking, website searching and reference list follow-up. Randomized controlled trials (RCTs), controlled clinical trials (CCTs), controlled before-and-after studies (CBAs) and interrupted time series (ITS) where the study reported individual health outcomes arising from interagency collaboration between health and local government agencies compared to standard care. Studies were selected independently in duplicate, with no restriction on population subgroup or disease. Two authors independently conducted data extraction and assessed risk of bias for each study. Sixteen studies were identified (28,212 participants). Only two were considered to be at low risk of bias. Eleven studies contributed data to the meta-analyses but a narrative synthesis was undertaken for all 16 studies. Six studies examined mental health initiatives, of which one showed health benefit, four showed modest improvement in one or more of the outcomes measured but no clear overall health gain, and one showed no evidence of health gain. Four studies considered lifestyle improvements, of which one showed some limited short-term improvements, two failed to show health gains for the intervention population, and one showed more unhealthy lifestyle behaviours persisting in the intervention population. Three studies considered chronic disease management and all failed to demonstrate health gains. Three studies considered environmental improvements and adjustments, of which two showed some health improvements and one did not.Meta-analysis of three studies exploring the effect of collaboration on mortality showed no effect (pooled relative risk of 1.04 in favour of control, 95% CI 0.92 to 1.17). Analysis of five studies (with high heterogeneity) looking at the effect of collaboration on mental health resulted in a standardised mean difference of -0.28, a small effect favouring the intervention (95% CI -0.51 to -0.06). From two studies, there was a statistically significant but clinically modest improvement in the global assessment of function symptoms score scale, with a pooled mean difference (on a scale of 1 to 100) of -2.63 favouring the intervention (95% CI -5.16 to -0.10).For physical health (6 studies) and quality of life (4 studies) the results were not statistically significant, the standardised mean differences were -0.01 (95% CI -0.10 to 0.07) and -0.08 (95% CI -0.44 to 0.27), respectively. Collaboration between local health and local government is commonly considered best practice. However, the review did not identify any reliable evidence that interagency collaboration, compared to standard services, necessarily leads to health improvement. A few studies identified component benefits but these were not reflected in overall outcome scores and could have resulted from the use of significant additional resources. Although agencies appear enthusiastic about collaboration, difficulties in the primary studies and incomplete implementation of initiatives have prevented the development of a strong evidence base. If these weaknesses are addressed in future studies (for example by providing greater detail on the implementation of programmes; using more robust designs, integrated process evaluations to show how well the partners of the collaboration worked together, and measurement of health outcomes) it could provide a better understanding of what might work and why. It is possible that local collaborative partnerships delivering environmental Interventions may result in health gain but the evidence base for this is very limited.Evaluations of interagency collaborative arrangements face many challenges. The results demonstrate that collaborative community partnerships can be established to deliver interventions but it is important to agree goals, methods of working, monitoring and evaluation before implementation to protect programme fidelity and increase the potential for effectiveness.

This chapter develops a new reference for local government accountability in socioenvironmental issues based on the views of leading socioenvironmental nongovernmental Organisations (NGOs) in Indonesia. This study introduces an alternative view related to the government accountability model by focussing more on the socioenvironmental issues, which tend to be marginalised due to the dominance of [neo]liberal economic development and New Public Management paradigm in the praxis of government. A Fairclough's critical discourse analysis method has been applied to annual reports from three main socioenvironmental NGOs in Indonesia ranging from 2015 to 2018. This study found that there are three important notes for the local government's regulation, practice and accountability's activities to be in a line with the sustainable paradigm and the views of these NGOs. First and the foremost, the government's policy should give attention to public needs and ecological standards. Secondly, the rights and obligations related to the environmental issues should be transparent and accountable. Lastly, the government should release the accountability reports in full disclosure document and make the reports publicly available for various stakeholders. In particular, the accountability reports play a role as a tool for people to monitor the government's activities in socioenvironmental issues. This research implies an alternative view in the context of socioenvironmental accounting literature enrichment. It also provides valuable input to other governments, especially in developing countries and countries with economic growth that are highly reliant on the natural resources sector, in order to manage and account for their natural wealth in a more responsible and sustainable manner. Likewise, this research offers an alternative discourse of socioenvironmental accountability from the view of socioenvironmental NGOs in Indonesia.

Contributors. Foreword V. Montesinos, J.M. Vels. Part I: Governmental Accounting Research Methodology. 1. Research in Comparative Governmental Accounting over the Last Decade: Achievements and Problems K. Luder. 2. Comparative International Governmental Accounting Research (CIGAR) Methodology: Issues and Strategies J.L. Chan. 3. The Impact of Culture on Governmental Accounting Innovations in Developing Countries P.J. Devlin, et al. 4. On a Basis for International Comparisons of Governmental Accounting Systems: Models of an Economic Entity W.A. Nowak. Part II: International Accounting Standards. 5. The Public Sector Committee (PSC): The Standards Project P. Adhemar. 6. The European Experience of and Attitudes to the Development of International Accounting Standards N. Hepworth. 7. The IPAS Approach: a Useful Tool for Accounting Reform in Europe? B. Benito, et al. Part III: International Comparative Analysis. 8. Convergence in the Economic Environment and Accounting Harmonization: the Case of European Local Governments M.T. Balaguer, et al. 9. Governmental Accounting Reform: the Cases of Portugal and Spain M.J. Da Silva, J.B. Da Costa. 10. Government or Governance? Japan's New Balance Sheet in International Perspective K. Yamamoto, J. Pallot. Part IV: National Innovative Experiences in Government Accounting. 11. The New UK Government Financial Framework Sir A. Likierman. 12. Current State and Latest Developments of Governmental Accounting in Sweden K. Lundqvist. 13. Main Developments of Governmental AccountingReform in Spain V. Nicolas. 14. The Accounting Reform of Central Government in France E. Lande. 15. Innovations in Government Accounting Systems: the Concept of a 'Mega General Ledger' in Belgian Provinces J.R. Christiaens, C. Vanhee. Part V: Government Financial Reporting. 16. Reporting Government Obligation G. Jensen. 17. The Presentation of Governmental Financial Information on the Internet: an International View A. Lopez, et al. 18. The Disclosure of Financial Information in Local Governments: State of the Art and Future Directions J.L. Pablos, et al. Part VI: Accounting for Performance Evaluation. 19. Exploring the Balancing Concept in the Design of a Performance Measurement System for Waste Water Treatment in the Netherlands G.J. van Helden, R.J. Admiraal. 20. Towards a Contingency Theory for Hospital Cost Accounting Systems: a Comparison of the UK and New Zealand S. Ellwood. 21. Programme, Funding and Accounting Innovations in Norwegian University Colleges H. Mauland, F. Mellemvik. 22. An International Comparison of School Performance Reporting M.A. Rubin. Part VII: Public Sector Audit. 23. An Analysis of the Arise of Auditing Institutions in the Dutch Provincial and Local Governments A.D. Bac. 24. Limiting the Scope of Central Government Audit: a Constitutional Problem or a Sensible Solution? M. Bowerman, C. Humphrey. 25. Comparative Local Government Auditing: Audit Timing in the US and the UK G. Giroux, R. Jones. Epilogue: Some Issues on the Current Meaning and Aims of Governmental Accounting E. Rodriguez.

There is a a great deal of literature on performance measurement and accountability in government. Governments around the world have invested large amounts to develop performance measurement systems, the results of which are mediocre at best. There is also a growing recognition that financial performance measures alone measure only limited aspects of an organisation’s performance. To improve performance measurement systems and accountability to different stakeholders, non‐financial indicators have been developed for the for‐profit sector. Prior research in the local government sector in the state of Victoria, Australia, showed low levels of accountability and very little performance measurement taking place. However, significant changes have been imposed on the sector, enhancing local and central accountability, making it more business‐like, and focussing on the need to measure performance. This research studied the extent to which performance measurement systems are currently being used in practice in Victorian local government, the factors which lead to the use of performance measurement and the extent of non‐financial indicators. The results revealed a substantial increase in the level of use of performance measurement in the sector, related to increased emphasis on accountability and organisational changes imposed on the sector by the state government. The performance of both people and programs is now being measured. Although there is an emphasis on financial and budgetary measures for financial accountability, the use of non‐financial measures in determining outcome accountability is increasing. Customer service and quality are two of the areas in which non‐financial performance measures are being developed.

In this section, we reviewed the academic debate related to the introduction of accrual accounting in central and local governments at the international level. A systematic analysis of 20 years of accrual accounting research has been conducted. First, this section presents an overview of the reforms implemented in many countries as a consequence of the diffusion of New Public Management paradigm. One of the key elements in this process is the implementation of accrual accounting in government. Accrual accounting involves different issues related to political studies, accounting, organizational, planning, and control. As a consequence, each paper written on the subject of accrual accounting appears to be very complex and difficult to summarize. Scholars have different approaches to the accrual accounting implementation and investigate several topics related to different sectors. The critical lens chosen for retracing these studies is the research approach adopted by authors, ex post or ex ante. This kind of classification may be useful to better define the theoretical contribution of the scholars and the main contribution of this research. This section, at its conclusion, will also discuss gaps in the existing literature, and it outlines the main contribution of this research. Moreover, it will explain the research questions and the direction of the study.

Childcare services are becoming increasingly important in Chinese society in a context of declining birth rates and rapid population ageing. Based on a case study in three county-level regions in Shaanxi Province, this research identifies a reluctance among local health bureau officials to expand childcare services. This hesitation stems from blame-avoidance motivations shaped by existing institutional arrangements. Despite the central government’s introduction of a joint meeting mechanism, its effectiveness in enhancing interagency collaboration has been limited. The development of childcare services also provides valuable insights into policy implementation by Chinese local governments, particularly in the execution of policies that require interagency collaboration.

The relevance of local governments is frequently defended based on municipalities’ novel contribution towards the promotion of democratisation and also the intensification of community participation in decision-making due to its close proximity to its citizens. However, the departing premise hereto is also that the realisation of a democratic and accountable government likewise depends on the degree of functionality of every municipal council. Volatility in governance structures like councils can therefore adversely compromise democratic and accountable governance, for example in cases of hung councils. In recent years, local coalition governments have been seen more frequently, partly due to the number of hang councils in South Africa. This can indirectly be attributed to the decline of support of the current ruling party in the Republic and, equally, the inability of other parties to obtain a clear majority during local government elections (Netswera & Khumalo 2022:1). This article investigates the effectiveness of national and provincial mechanisms strengthening an accountable and democratic local government Premier, Gauteng and Others v Democratic Alliance and Others matter. Through the doctrinal legal research, the authors used an analysis of primary sources on South African local government legislation and the impact the Premier, Gauteng and Others v Democratic Alliance and Others; All Tshwane Councillors who are Members of the Economic Freedom Fighters and Another v Democratic Alliance and Others; African National Congress v Democratic Alliance and Others (CCT 82/20; CCT 91/20) [2021] ZACC 34; 2021 (12) BCLR 1406 (CC); 2022 (1) SA 16 (CC) (4 October 2021) case have on hung councils. The research benefitted from secondary sources such as research reports, publications, journal articles and books. It follows that successful coalition councils are founded on the principles of cooperation and trust. Therefore, interventions as solitary intergovernmental mechanisms cannot remedy accountability and governance failures in municipalities, caused by coalition fallouts. Still, when a break between coalition partners ensues, accountable governance suffers because of the resulting volatility caused by the political standoff. The intergovernmental governance mechanisms, in isolation, are ineffective in sustaining and ensuring an accountable and democratic local government. Whereas, coalitions governments are the primary cause of volatility and dysfunctionality in municipalities, it remains the responsibility of coalitions to step up and execute their constitutional obligations as responsible executive actors in the local government area, to ensure accountable governance. In the absence thereof, coalitions must be held liable for the failure to execute their constitutional responsibilities

This study explores the relationship between governance innovation capacity, knowledge-seeking, and transformational leadership in local governments. Despite the importance of innovation in public governance, many local governments face challenges due to limited innovation capacity. Using a multisite case study approach, this study analyzes two local governments in Indonesia, involving eight agency leaders. The research suggests that transformational leadership can moderate the impact of knowledge-seeking on innovation, fostering practices that enhance governance innovation. Findings underscore the crucial role of leadership in promoting knowledge-seeking and fostering innovation within local governments, particularly highlighting the need for leadership continuity and alignment across all levels of management. However, the innovation capacity observed is limited to individual level, suggesting the need for further research into organizational and network dimensions to support a more holistic approach to innovation. The findings also highlight the need for local governments to invest in transformational leadership as a catalyst for innovation. To achieve this, leadership should be promoted not only at the political level but also within agencies, especially among mid-level and operational leaders. Local governments should prioritize leadership development programmes that foster transformational qualities and create mechanisms for the creation, acquisition, and application of knowledge across departments and with external partners. For future research, it is recommended that a framework be developed to explore the influence of transformational leadership, while also considering the role of transactional leadership – which remains dominant in some sites – as well as the organizational structure and inter-agency collaboration in strengthening governance innovation capacity. A qualitative approach could provide deeper insights into how differences in leadership styles impact governance innovation and help capture dynamics not fully addressed by quantitative methods.