Local Government Management Research Articles

The electoral cycle and the tax policy of gminas

Background: The subject of this study is the implemented tax policy of gminas and its factors. One of the popular concepts explaining changes in tax policy is the theory of the political (elec­toral) cycle, according to which electoral decisions are highly dependent on the perception of the economic situation. In election years, local authorities usually attempt to lower or avoid raising local taxes. Therefore, the author focuses mainly on recognising the “electoral” motivations of the adopted tax policy based on the example of gminas in the Małopolskie Voivodeship.
 Research purpose: The aim of the study is to analyse and evaluate the tax policy of gminas in the context of the impact of the electoral cycle on the level of local taxes and operating surplus, based on the example of gminas in Małopolskie Voivodeship. According to the author, the impact of the political business cycle on the tax policy of Polish gminas can be observed.
 Methods: Both quantitative and qualitative methods were applied in the study. The literature on local tax policy and its differentiating factors was reviewed. The methods of descriptive statistics (structure indicators) were used to analyse data from the budget reports of local government units and statements of the National Electoral Commission. An important source of information in terms of qualitative research were the results of the author’s own survey conducted among the treasurers of gminas in Małopolskie Voivodeship. They allowed for confrontation of the de­termined economic patterns with the opinions of entities having the most information about the financial management of local governments at the gmina level.
 Conclusions: The analysis of the data confirmed that the role of local taxes in the building of po­litical capital before local elections was practically insignificant. The research did not indicate that there was any connection between the level of local tax rates and the electoral cycle. Tax policy is perceived by the voters as a relatively insignificant aspect of local policy. In election years, lower budget performance of most gminas implies that the political business cycle affects investment expenditures rather than tax revenues.

KOTANI Masashi “Understand the Public Records and Archives Management Law: To Improve Records Management of Local Governments”

KOTANI Masashi “Understand the Public Records and Archives Management Law: To Improve Records Management of Local Governments”

Management of local government for older adults living alone

Management of local government for older adults living alone

Better service delivery, more satisfied citizens? The mediating effects of local government management capacity in South Korea

AbstractDoes decentralisation lead to higher citizens' satisfaction with the public services that local governments provide? Despite arguments that decentralisation improves public service delivery, studies have not successfully verified the effects of decentralisation on citizen evaluations of local government services. Given the importance of increased local empowerment in promoting desired public goods, we examine whether the hypothesised advantages of decentralisation on public service delivery still hold when applied to citizens' satisfaction with public services. Specifically, we explore both the direct and indirect impacts of decentralisation on citizens' satisfaction through the mediating impact of the local management capacity in Korea. Based on structural equation modelling, the results indicate that decentralisation has a direct negative impact on public service satisfaction, but its impact is not mediated by local management capacity. Due to Korean citizens' lower expectations regarding decentralisation, citizens' satisfaction is not improved even when local management capacity is increased via higher decentralisation.

Assessing financial risk management in local governments

The purpose of this study is to examine the impact of the financial risks local governments are exposed to within the scope of financial risk management practices. Istanbul Metropolitan Municipality (IMM) was selected for this study because it is the largest local government with the highest budget. In the study, the development of financial risk performance of IMM between the years 2008-2018 was examined in the light of the risks IMM is exposed to. The main results regarding the risks faced by IMM during the period are as follows: Financial data obtained from the financial statements of IMM were used to examine the performance of listed risks& effects they have on the budget of IMM. The results indicate that (i) risk of dependence on shares from the central budget revenue; (ii) IMM was directly dependent on the central budget in terms of revenues, so in this period, the risk of dependency was high in terms of counterparty risk.

Accountability: a necessity to pro-poor service delivery in Municipal Councils in Uganda

Purpose: There is mounting fear that the present-day Local Government managers do not appropriately respond to pro-poor service delivery. Yet, the number of people lacking access to quality services is swelling. This fault has placed a growing burden on Local Governments to enhance local councilors' political accountability by ensuring that the basic services are made delivered to citizens with accountability. Given the different challenges and observed shortage of political accountability in Uganda, this study examined the contribution of political accountability towards achieving pro-poor service delivery in a Ugandan Municipality. Research methodology: Using five Focus group discussions, perspectives on accountability are debated as a foundation for improving service delivery. Limitation: The study covers only Uganda and may not easily be generalised to other countries. Results: Results indicate that political accountability is key to implementing a municipal development plan. Contribution: The study contributes to knowledge so that hands-on accountability holds potential and requires more consideration as a means to assimilate learning-based methods and role-players network to back up the delivery of pro-poor services. It is proposed that local councilors become more responsive to meet the growing need for pro-poor service delivery in a Municipal council. Keywords: Accountability, Pro-poor service delivery, Horizontal, Vertical, Diagonal

Structural empowerment and organisational performance: the mediating role of employees’ well-being in Spanish local governments

We extend the ‘black box’ picture of public management and the ‘balanced view’ of HRM literature in the Spanish public context. Specifically, we explore the link between structural empowerment and organisational performance and the mediating role of three employee outcomes: job satisfaction and affective commitment as attitudinal variables related to eudaimonic well-being, and job anxiety as a variable related to hedonic well-being. Using a multilevel methodology with data on employees from 103 local authorities for 2016, results support the mutual gains perspective, but not as intensely as expected (empowerment does not affect attitudinal variables), since empowerment contributes to reducing job anxiety in Spanish local governments. Specifically, information and rewards are the structural empowerment dimensions that help to reduce job anxiety levels in employees and, thus, enhance performance. These results suggest that local government managers could usefully apply techniques such as disseminating information on the organisation’s aims among employees or paying bonuses for meeting targets.

Local Government Roles in Filling the Sustainability Policy Vacuum: Insights from Local Government Managers

This paper investigates four roles that local governments play in sustainability within the contemporary intergovernmental system—minimalist, implementing agent, entrepreneur, and regional champion. A conceptual framework is advanced to explain these roles based on the time horizons and capacities within which local governments operate. Interviews with local government managers offer insights into how these two dimensions shape the roles that local governments play in sustainability. Although the interviews offer support for the utility of the sustainability role framework, they also suggest additional factors influencing the roles that local governments play in sustainability.

A Study on the Current Situation of Prearranged Shelter Management in Japan for Making a Standard Operation Procedure.

To establish a standard operation procedure (SOP) for shelter management, this research analyzed current situations about shelter management in Japanese local governments, focusing on designation of shelters, operation manager and information sharing. The results indicate that some have non-designated shelters, which might lead to differences of support with designated shelters, local governments ask residents to operate shelters mainly, but this requirement is not shared among them, and system of information sharing is not developed primarily with the department of health and welfare. Besides, this research shows the importance of including the closing and after the closing of the shelters.

Hardening the budget constraint: Institutional reform in the financial management of Hungarian local governments

AbstractKornai (2014) described the problems of municipal indebtedness in Hungary and analysed the process of bailout carried out between 2011 and 2014. In the same period, the central government also reformed the local government system, which included serious limitations of their financial independence. This study re-examines the state of the soft budget constraint (SBC) of Hungarian local governments. To start, the general theoretical framework of SBC is introduced. Then, the budget constraint on the Hungarian local governments before the bailout is described briefly, followed by an assessment of the corresponding measures which were expected to offset the negative messages of the completed bailout and to harden the budget constraint. The study concludes that the central government decided to harden the budget constraint through the introduction of new hierarchical mechanisms, while the development of fiscal discipline stopped. On the one hand, this resulted in the consolidation of municipal budgets, but on the other, it was accompanied by a serious limitation of local autonomy, projects and borrowing in general, while the central government employs specific administrative tools to show favour to some settlements according to its (political) interests.

Penerapan Analisis Standar Belanja Bagi Pengawas Internal Pemerintah Daerah

Training "Preparation Of Spending Standard Analysis Model (Asb) In Waropen District", which aims to know the fairness of financial budget and determine the model of analysis of spending standards that meet the fairness of education and training activities in the Waropen District Device Organization. The method used in this study is by approaching the cost performance of activities (ABC) and simple regression approach. While the data used is secondary data, in the form of existing activities of local government in the current year (in the form of Draft Budget Work or Budget Implementation Document - Regional Work Equipment Unit) and also secondary data in the form of unit price standards. Proposed budgets that do not comply with the ASB will be analyzed or revised according to the established standards. The draft APBD is prepared based on the results of an assessment of the proposed budget of SKPD which is prepared based on ASB. For local governments, the Analysis of Spending Standards is expected to hold effective and efficient budget management and accountability of local governments that will later materialize good governance. Based on the explanation above, it appears that the existence of a standard analysis of shopping is a must. Without the analysis of spending standards, the APBD proposed by each SKPD will tend not to comply with the budget standards. As a result, the preparation of performance-based budgets that are expected to be able to improve the performance, efficiency, effectiveness, and accountability of local governments.

Differences in stakeholder perceptions about native forest: implications for developing a restoration program

Ecological restoration is a global priority. Incorporating stakeholders' perceptions has been established as a critical factor to improve the success of restoration and conservation initiatives and decrease future social conflicts; however, it has barely been incorporated. Our objective was to analyze and compare the differences in the perceptions of Chilean dryland forest restoration of three groups: local community, experts, and government managers. We asked about: (1) what is the knowledge, importance, and uses that they have and give to the native forest and its restoration? (2) What is the willingness to restore the native forest? (3) What are the most valuable goods and services provided by the forest? (4) Where to begin to restore? (5) What criteria must be considered to prioritize areas to restore? To determine if the criteria selected were related to the stakeholder group, a semi‐parametric multivariate analysis of variance (MANOVA) was performed. Semi‐structured interviews were carried out with 61 stakeholders. The community gave greater importance to restoring the ravines and creeks, the experts to restoring areas that increase landscape connectivity, and both experts and government managers to restoring areas of greater biodiversity and ecological value. The experts gave a lower value to both social and economic criteria compared to the local community and government managers. The differences among stakeholder perceptions must necessarily be considered in the restoration programs. Research on perceptions can contribute to decision‐making and will favor the social approval and long‐term success of restoration programs.

China’s Environmental Vertical Management Reform: An Effective and Sustainable Way Forward or Trouble in Itself?

An environmental management system provides the institutional foundation for sound environmental governance. Conventional environmental management systems, deriving from the combination of the vertical management of competent authorities and the localized management of local governments, can lead to local protectionism and implementation deviation at the local level. Since 2016, environmental vertical management reform has been performed as a significant part of the overall promotion of the ecological civilization in China. Representing the most fundamental reform of China’s local environmental management system since the Environmental Protection Law of 1989, the environmental vertical management reform focuses on the reconstruction and adjustment of the environmental management functions among the local governments, and their environment protection authorities at the provincial, city, and county levels. In this paper, we provide an overview of the basic theory of the vertical management model, as well as the motivation for—and the legal/policy background, focuses/content, local practices, and results of—the environmental vertical management reform in China. In the discussion section, we analyze the current problems that impede the effectiveness and sustainability of this reform. On the basis of the analysis of the present and the problems, we raise the question of whether this round of reform is effective and will be sustainable in the future. In response to the challenges, feasible recommendations are proposed. These suggestions include firmly promoting the rule of law in the process of implementing the reform, enhancing the institutional supply and capacity building at the grassroots level, and taking advantage of the holistic governance under the leadership of the Communist Party of China (CPC).

Measuring the social license to operate of the mining industry in an Amazonian town: A case study of Canaã dos Carajás, Brazil

Mining projects may affect the quality of life in surrounding communities due to environmental, economic, and social impacts. Social dissatisfaction towards such activities can harm the production and shipment of minerals. Communities' perceptions are reflected in the concept of Social License to Operate (SLO), which its assessment can be qualitative or quantitative. In Brazil, few studies have analyzed the SLO of industrial activities. We assessed the SLO in Canaã dos Carajás town, Pará State, Brazilian Amazonia, where the world's largest iron ore project locates. We used the SLO scale method (Boutilier and Thomson, 2018) to measure its level, and the Integrative Model (Moffat and Zhang, 2014) to test the extent to which the license appeared to be influenced by a set of control variables, including economic and environmental impacts. We conducted structured and in-person interviews based on a questionnaire with a sample of 190 people stratified from 14 social groups that reflect the town's community. We found that the SLO level of the S11D Carajás Iron Ore Project and the Mining company is Acceptance (average score of 3.63 ± 0.87, Likert scale), the second in a four-leveled scale. Procedural fairness, company-community interactions, and improvements in social infrastructure were positively related to the community's trust in the company, whereas negative impacts on the economy and environment negatively affected community acceptance and approval of the company and its project. Our findings suggest that governance and confidence in institutions can influence the SLO, as the interviewees reported low trust in local government's management of royalties and taxes from mining. The fundamental stakeholders - government or industry - should estimate and disclose the SLO since it is essential to appropriate assessment of the public opinion about industrial impacts. Thus, companies can establish effective sustainability strategies to improve the standard of living of the population. This study confirms findings from previous studies, supplement the literature and may encourage companies to invest more in social responsibility and sustainability.

Dancing on a tightrope: The reputation management of local governments in response to public protests in China

AbstractThe purpose of this study is to explore the characteristics of local government's reputation management in response to public protests under the dual pressure from higher‐level authorities and the public. This study connects reputation management theory to the literature on local governments in the dual pressure dilemma. By comparing three cases of how local governments respond to public protests against nuclear facilities in China, we conclude that different pressures perceived by local governments generate diverse behaviours of reputation management in response to public protests. If the perceived bottom‐up pressure is higher, local governments will focus on their moral reputation and make concessions to the public; if the perceived top‐down pressure is higher, local governments will build a performative reputation to meet the demands of higher‐level authorities and suppress public protests; if local governments face dual high pressures, they will comply with all normative procedures and avoid accountability to any party.

Analysis of Determinants Accountability for Regional Financial Management in the Regional Government of North Nias Regency

This study aims to analyze the effect of financial statement presentation, financial report accessibility, value for money, internal control systems, and leadership styles on the accountability of regional financial management in North Nias Regency's local government. This study used a quantitative analytic survey method by distributing questionnaires to the structural staff at OPD (Regional Apparatus Organization) North Nias Regency. The population is structural employees in 31 OPDs consisting of the Head of OPD, Secretary of OPD, Head of Finance at OPD, and those who carry out accounting / financial administration functions (112 people). Data were analyzed using Descriptive Statistical Analysis and Partial Least Square Analysis (SEM-PLS) with the Smart PLS 3.0 software program. The results showed that the accessibility of financial statements, value for money, internal control systems, and leadership style influenced regional financial management's accountability. The presentation of financial statements does not affect the accountability of local financial management.

Tensions in State–Local Intergovernmental Response to Emergencies: The Case of COVID-19

The U.S. emergency and disaster response system is designed to operate bottom-up, meaning responses are intended to begin at the local level with state and federal governments stepping in to assist as needed. The response to the current COVID-19 outbreak, however, has been something else entirely, as each level of government competes with the others over resources and authority. Some states preferred a local response with state support, while other states took a more uniform, state-mandated response enabled by state preemption of local actions. The latter has revealed an often-dormant means of state preemption of local ordinances: the executive order preemption. Local government managers will have to be creative in balancing responsiveness to their constituents in this time of crisis while also being constrained by their states. The administrative choices are likely to have both immediate and long-term consequences for future emergencies.

A New and Reinvigorated Research Agenda for U.S. Local Governments

This essay offers a perspective on a new and reinvigorated research agenda for the study of U.S. local governments. It reports on the ideas and reflections of a set of local government scholars with different vantage points and varied substantive interests. Seven paramount themes or directions for a research agenda were identified, all of which contain numerous threads and thrusts: local government finance and economic development, local government management, intergovernmental relations, collaboration, public engagement, social equity, and institutional design. The essay offers some reasons for optimism about the future of U.S. local governments while also identifying cause for concern.

Active citizenry, community - Based organisations and the protection of urban wetlands: The case of colbyn, Tshwane, South Africa

Green infrastructure, such as wetlands, provide significant benefits to urban populations. They are, however, vulnerable to destruction and degradation due to competing land uses, weak local government and poor management. This is especially true when local governments are appointed guardians but have competing mandates and a shortage of funds. Drawing upon a qualitative research approach, this study provides evidence of processes that the community undertook to protect the Colbyn Valley Wetland. The results indicate that local communities are on the receiving end of the decision-making, with little or no opportunity to be involved in the management. Important secondary stakeholders, namely the provincial and local government departments mandated to manage and protect ecosystems, only acted when pressured by the community and the media. It was also found that the community with other stakeholders have been unrelenting in their resistance to convert the wetland into housing estates, shopping centres and car parking to get it proclaimed a nature reserve.

THE DYNAMICS OF MULTI ACTORS ROLES IN POST-SUNDA STRAIT TSUNAMI DISASTER MANAGEMENT: LESSONS FROM THE INFRASTRUCTURE DEVELOPMENT PHASES

Purpose of the study: This study aims to explore the role of government and non-government actors and analyze the dynamics of the multi-actor's role in the phase of infrastructure development after the Sunda Strait tsunami disaster in South Lampung Regency, Indonesia.
 Methodology: The study was conducted in a qualitative approach that analyzes regulative, technical, and implementation aspects. Data is collected from the local government, parliament, community leaders, and private organizations—data collection through in-depth interviews with 20 informants, observation, and documentation. Meanwhile, data analysis was carried out using interactive analysis with the use of data type and data sources triangulation.
 Main Findings: The results of the study identified the involvement of government, community, and private organizations in the post-disaster phase, which had a positive impact on refugees. Dynamics occur at the stage of temporary and permanent housing development, where there is a change in the role of district, provincial and private governments and community institutions.
 Applications of this study: The results of this study can be a reference in managing the role and managing the dynamics that occur in the interaction between actors in disaster management in local governments.
 Novelty/Originality of this study: This research shows the dynamics of the role of actors in disaster management, which fluctuate but are not accommodated institutionally, even though the potential of this group can strengthen disaster management governance and build an active collaborative model in post-disaster management. The findings can be useful in strengthening government networks in disaster management in various regions and countries.