Local Government Sustainability Research Articles

Examining E-Services and Citizen Engagement for Sustainable Local Governance. Lessons for South Africa in the Post-COVID-19 era

The COVID-19 pandemic underscored the critical role of digital transformation in maintaining essential services and sustaining governance processes. This paper thus sought to examine the nexus between e-services and citizen engagement for sustainable local governance in South Africa during the post-COVID-19 era. It employed a qualitative approach encompassing document analysis and literature review as data collection techniques. The study examined how e-services were utilised for service delivery and citizen engagement during the pandemic and examined their effects on service delivery. The paper highlights that while some local governments made strides in deploying e-services and engaging citizens through digital channels, a considerable portion faced limitations due to digital inequality, lack of infrastructure, and limited digital literacy. Furthermore, the study discusses the key pandemic lessons, including enhancing the responsiveness of e-services mechanisms in local government. The paper strongly recommends a comprehensive approach to digital inclusion, entailing technological access, skills development, and budgetary support, underlining the urgency and importance of this issue. While emphasizing the lessons learned in the post-COVID-19 recovery phase, this research contributes to the discourse on building resilient local governance systems through digital transformation. Keywords: E-Services, Citizen Engagement, Sustainable Local Governance, Digital Inclusion, Post-COVID-19 Recovery, South Africa.

Reward exploitation or exploration? The effects of local government sustainability strategies and performance information on citizen evaluation

ABSTRACT Given the growing attention on citizen involvement in local sustainability, this study explores how citizens evaluate government sustainability performance stemming from exploitation (established policies) and exploration strategies (pioneering initiatives). Our survey experiment finds that positive sustainability performance resulting from exploitation achieves more favourable citizen evaluations compared to exploration. Negative sustainability performance does not moderate the associations between sustainability strategies and public assessments. Furthermore, Republicans, individuals with low climate beliefs, Hispanics, and low-income citizens prefer exploitation over exploration. As an early attempt to examine citizen preferences for organizational strategies, this study extends performance management research by linking organizational strategies with performance.

The Sustainability of Local Governments—Evidence from the Online Environment in the Slovak Republic

In recent years, sustainability as a concept has become the subject of several scientific debates. Along with the smart city trend, emphasis is also being placed on the sustainability of cities and towns, yet there is a research gap for smaller municipalities where there is no current scope for increasing the level of digitization or implementing smart city practices. Sustainability here has to be achieved differently, in particular through communication and transparency. This issue is addressed in the present research, which examines 116 Slovak municipalities, as well as their strategic documents and online communication with citizens, using a content analysis method. The study aims to provide knowledge about the functioning of online communication in Slovak local governments by answering seven research questions. These are linked to two research hypotheses, which are also evaluated using a statistical test. One of the main findings is that the overall sustainability work in a local government is dependent on its size. Thus, larger local governments are more likely to implement sustainability. It was also found that larger villages and towns use term sustainability more actively in their strategies than the smaller ones. Additionally, more information channels do not always mean better informing about plans and strategies connected to sustainability in local governments. This paper presents the findings from our research, which can contribute to the field of local government research and management by broadening the view on smaller villages and their functioning in terms of online communication with inhabitants.

Belediye Yönetimlerinin Gelir ve Harcama Politikaları Nasıl Olmalıdır?

Revenue and expenditure policies of municipal governments should be determined by taking into account the principles of sustainability, efficiency and justice of local governments. The main purpose of these policies is for municipalities to provide public services effectively and increase the welfare of the society. Revenue policies determine the resources that municipalities can use to meet their budget needs. These sources generally consist of local taxes, fees, transfers and other revenue sources. It is important that income policies are fair and burden different segments of society in a balanced manner. At the same time, a reliable basis should be created for budget planning and long-term investments by ensuring the continuity and predictability of revenues. Expenditure policies determine how municipalities will use these resources. Expenditures should be aimed at increasing the efficiency of municipal services. In this context, investments should be made in priority areas, projects that will increase efficiency should be prioritized and waste of resources should be prevented. In addition, spending policies should be transparent and shared with the public so that the society can receive the services they expect from municipalities and participate in management processes. In this study, the revenue and expenditure policies of municipalities were examined by comparative analysis method and some determinations were made about how the municipalities' revenue and expenditure policies would be. In this context, the revenue and expenditure policies of municipal governments should be regulated in a balanced and fair manner to meet local needs, ensure sustainability and increase social welfare. Correct implementation of these policies will strengthen the effectiveness of local governments and their trust relationship with the society. Key Words: Local Administrations, Municipalities, Revenue Policies, Expenditure Policies, Participatory Budget Jel Code: E62, H71, H72

INNOVATIVE SOLUTIONS FOR SUSTAINABLE LOCAL GOVERNANCE BEST PRACTICES AND IMPACT IN INDONESIAN REGIONS

Sustainable local governance is pivotal for the socio-economic development and environmental resilience of regions. In Indonesia, the quest for effective and sustainable governance faces numerous challenges, including resource constraints, diverse cultural contexts, and varying levels of institutional capacity. This study aims to identify and analyze innovative solutions that have been successfully implemented in various Indonesian regions to promote sustainable local governance. Employing a comprehensive literature review methodology, the research synthesizes data from academic articles, government reports, and case studies. The findings highlight a range of best practices, such as community-based resource management, digital governance platforms, and participatory budgeting processes. These practices have demonstrated significant positive impacts on governance efficiency, community engagement, and sustainable development outcomes. The study also identifies key challenges, such as scalability and adaptability of these innovations across different regions. By addressing these challenges and leveraging the identified best practices, policymakers and local governments can enhance governance sustainability and resilience. This research contributes to the broader discourse on sustainable governance by providing actionable insights and policy recommendations that can be adapted and implemented in similar contexts globally.

The financial sustainability of public services as an instrument to combat depopulation in small and medium-sized municipalities

Previous research identified influencing factors in sustainability of public services but exclusively in large local governments, despite the fact that depopulation is currently a serious problem that affects rural areas of many European countries. However, despite that >80 % of European municipalities have fewer than 5000 inhabitants, more work is needed on the factors influencing the financial sustainability of small local governments, that are being greatly affected by the loss of population. This study identifies influencing factors in the financial sustainability of local governments of different population sizes. We analyse the behaviour of 3625 Spanish municipalities during 2009–2017. Our findings are useful for public managers interested in promoting the financial sustainability of small municipalities as an instrument to fight against depopulation and prevent effects of economics crisis in small and medium municipalities.

Pengaruh Budget Transparency dan Fiscal Autonomy terhadap Financial Sustainability: Studi Empiris pada Kabupaten dan Kota di Indonesia

The purpose of this study is to analyze the effect of budget transparency and fiscal autonomy on the financial sustainability of local governments in Indonesia. The data in this study were sourced from the Local Government Financial Statements obtained from the official website of the local government and the BPK RI website and TPAD data viewed on the official website of the local government. The sample collection method uses a purposive sampling method calculated using the Slovin formula. Hypothesis testing in this study uses multiple linear regression analysis. The results showed that budget transparency has no significant effect on financial sustainability and fiscal autonomy has a significant effect on financial sustainability.

The Role of Financial and Non-financial Performance of Local Governments in Enhancing Regional Autonomy in Indonesia

Regional autonomy is a crucial factor that can support the financial sustainability of local governments. This research aims to assess how financial and non-financial performance influence regional autonomy in Indonesia. Through purposive sampling, data were gathered from Indonesian Local Governments between 2016 and 2018, resulting in a sample size of 1555 observations. Multiple linear regression was used for Hypothesis testing. The findings of this research suggest that both the financial and non-financial performance of local governments play a positive role in enhancing regional autonomy. Local governments that have high-quality financial reporting and good governance performance tend to have a higher level of regional autonomy, compared to those with poor-quality financial reports and governance performance. This is inherently connected to the effectiveness in managing local own source revenue (PAD) and is reinforced by strong public confidence and engagement in tax payment and regional retributions, as well as other PAD sources. The findings of this study have implications for the importance of improving the quality of financial management and the administration of local government functions to increase regional autonomy and simultaneously realize the financial sustainability of local governments. Therefore, local governments should manage resources efficiently, transparently, and accountably. Keywords: performance, financial management, implementation of regional government functions, regional autonomy

Local planning scenario for shading from trees as an urban nature-based solution

With more than 75% of the European Union’s population living in urban areas covering 21.5% of the EU territory, the importance of climate-resilient cities, towns and suburbs has increased dramatically. However, the rising impact of human-induced land-use changes on ecosystem services (ES) poses a major challenge to the urban environment. This study focuses on scenario development for nature-based solutions (NbS) in a European town with its intense development area. The concept is exemplified in a town in Croatia, Grad Velika Gorica (GVG), that like many others cities undergoes urbanisation processes with limited resources. It serves as a showpiece for the influence of NbS, in particular street trees along various paths.Using spatial analysis and modelling, the approach explores NbS for future urbanisation. The results, supported by quantitative analysis, show that 49% of cycle lanes and footpaths in GVG can be shaded by strategically planted street trees. The shading scenario analysis provides a nuanced perspective on the potential of NbS, offering insights into the key tasks for a climate-resilient city and opportunities towards equitable, green and healthy urban areas.In the context of urbanisation processes and climate adaptation, the study is in line with the overarching objectives of the European Commission which emphasises the need for sustainable NbS alternatives to address environmental challenges. The findings contribute to the framework of informed decision-making towards urban climate resilience. It also supports the pursuit of a sustainable local governance for climate-adjusted environmental quality in urban planning. As towns and cities grapple with the imperative of balancing urban development with environmental protection, this research highlights the central role of NbS, particularly street trees, in shaping climate-resilient and more sustainable urban environments for human well-being in cities.

Fostering sustainability in local government: The institutional work perspective on the accounting–management nexus

AbstractSustainability is a critical societal aim, and local governments (LGs) play an important role in fostering sustainability, as the implementation of the global aims set by the United Nations—namely, the 2030 Agenda and the Sustainable Development Goals (SDGs). The SDGs offer novel accounting, reporting, and management perspectives for LGs. The objective of the study is to understand the role of the accounting–management nexus which is needed to institutionalize sustainability in LG practices. We adopted an institutional work perspective to investigate how actors at the field, organizational, and suborganizational levels of LGs can foster sustainability in accounting and management. Based on interviews with managers and other representatives from the 18 largest LGs in Finland, we found that although sustainability integration is still in the early stages and there is considerable heterogeneity in LGs’ handling of sustainability issues, there is clear potential for the simultaneous deployment of different institutional work types. This has positive implications for the institutionalization of sustainability accounting and management practices in LGs, enhancing understanding of how sustainability is fostered in public sector accounting and management by focusing on organizational‐level institutional work.

New development: Public managers between a rock and a hard place—social-financial sustainability in local government

IMPACT The article sheds light on the intricate trade-offs encountered by public managers when coping with competing priorities and navigating between social and financial sustainability. For public managers, the key takeaway lies in recognizing that achieving social–financial sustainability necessitates specific strategies, organizational structures, and tools in public organization. These elements must be integrated, for instance, into performance goals combining social–financial sustainability. As trade-offs are made in budgeting and financial management processes, participatory and collaborative approaches are essential for desired social–financial sustainability impacts. By identifying and highlighting these trade-offs, the article initiates a dialogue where various stakeholders—each with distinct roles, goals, and values—can converge.

Effects of Facilitating Internal Control Mechanisms on Financial Sustainability:The Case of Local Governments in Spain

This paper provides evidence about the effects of facilitating internal control mechanisms on the financial sustainability of local governments. Specifically, it explores the effect of Spanish regulation mandating that municipalities prepare the Annual Financial Control Plan (PACF for its acronym in Spanish). The study is based on the PACFs of 77 Spanish municipalities and relates the quality of risk analysis and the scope of planned public audit activities to the financial sustainability of the municipalities. Our results show that higher quality risk-based planning and increased use of operational audits contribute to financial sustainability. We also find that municipalities with less complex structures and women in positions of responsibility, such as mayor or controller, have greater financial sustainability. In contrast, a lack of resources for the development of the control function is a limiting factor.

Do local government sustainability initiatives impact corporate social sustainability practices?

AbstractThis study quantifies the initiatives of local governments' Sustainable Development Goals (SDGs) and examines their impacts on regional corporate social sustainability practices. Our analysis reveals statistically significant results for corporate action on the following government initiatives on SDGs: BOD/COD effluent standard (6. clean water and sanitation and 14. life below water); number of students per personal computer (PC) (4. quality education); percent of female prefectural assembly members (5. gender equality and 16. peace, justice, and strong institutions); and minimum wage (1. no poverty and 2. zero hunger). These results are robust after controlling for peer effects by other firms in the surrounding regions. The evidence also indicates that these trends are more pronounced in footloose industries than in heavy industries.

Importance of sustainable local government funding in tackling health inequalities in the UK.

This article looks at how there is evidence that policies that alter our environment are more effective than those that work to change individual behaviour. In order to create change, a more nuanced methodology to allocate local government funding is needed.

Financial Sustainability and Sustainable Development in Local Governments: Empirical Insights

This study investigated if and how financial sustainability affects the ability of local governments to meet the 17 Sustainable Development Goals (SDGs) established by the United Nations. Two samples consisting of Italian and Spanish local governments were analyzed for the analysis. These municipalities were selected, as they provide many essential services largely linked with several SDGs. Findings show that local governments with better financial conditions devote more effort to achieving the SDGs connected with the biosphere, as well as social and economic development. Our results can stimulate politicians and managers to fight against tax evasion to increase their resources.

Effectiveness of Financing Measures to Reduce Low Emissions in Poland - a Case Study

Local authorities are increasingly facing the challenges of climate change, which requires adaptation of various elements of local government systems, including infrastructure, communities and local economies. Operating in an ever-changing reality, local government units should plan for the necessary sustainable local government investments, with particular attention to structural gaps and financial mismatches. Local government is responsible for ensuring local energy security and thus for 'environmental sustainability'. The overall objective of this study is to assess the effectiveness of financing low-emission lowering measures from the Environmental Protection and Water Management Fund in municipalities in Lubusz Province in 2020. The article uses cause-effect relationship analysis (regression models). Investments implemented by local governments generally have a positive impact on the reduction of low emissions, although the results of the study indicate a negative impact of financing investments in alternative energy sources (RES). This may be related to large investment outlays, as well as difficulties in spatial planning, environmental impact and administrative inefficiency.

What Determines Financial Sustainability in Local Government? Evidence from Aceh Province, Indonesia

This research aims to determine the influence of financial independence, budget solvency, service solvency, population, and GRDP on local government financial sustainability. The results of this research are important to provide input for local governments in arranging appropriate policies to encourage financial sustainability. This research was conducted on 23 regional governments in Aceh by using the panel data regression analysis method with the assistance of the Eviews 12 version. The data was taken from the audited financial reports of regional governments in the 2017-2021 period. This research employed income surpluses in operational reports to measure regional government financial sustainability. The research results show that financial independence has no effect on financial sustainability, but budget solvency and service solvency have a significant positive effect. In contrast, population and GRDP have a negative effect on financial sustainability.

Tax Authorities and Local Government Development in Poland

Purpose of the study: The purpose of this article is to examine the influence that tax authorities have had on the growth and progress of local governments in Poland. Through an analysis of the financial autonomy, degree of decentralisation, and local tax policy of Polish municipalities, this research endeavours to illuminate the correlation between tax authorities and the growth of local governments in Poland.
 Methodology: This article conducts a comprehensive literature review on the subject of local tax competition studies in Poland. In addition, empirical experiments conducted on Polish data to determine the concept's applicability throughout the region are included.
 Main findings: Based on the analysis, Poland holds a considerable level of financial autonomy, which is attributed to its authority in determining local tax rates and its freedom to finance investment initiatives. Moreover, research has revealed that the fiscal policies implemented by neighboring municipalities in Poland exert a substantial influence on the choices made by local legislators. This suggests that competition and local tax policy have a significant impact on the evolution of local administrations across the nation.
 Application of the study: The findings of this study have significant implications for policymakers and local authorities in Poland. Understanding the impact of tax authorities on the development of local governments can help in formulating effective fiscal policies and strategies for sustainable development. By recognising the influence of tax regulations and revenue diversification on fiscal sustainability, policymakers can make informed decisions regarding local tax policies and financial autonomy.
 Originality/Novelty of the study: In the article, the author emphasised the examination of the impact of tax authorities on the development of local governments in Poland, particularly in the context of the limited tax autonomy of Polish local authorities. The study delves into the unique challenges and opportunities that arise from this restricted tax autonomy and how it influences the fiscal sustainability and development of local governments in the country. Additionally, the analysis of the effects of municipal tax policy, including the influence of neighbouring municipalities' tax rates on local politicians' decisions, provides valuable insights into the dynamics of tax competition and its implications for local governance in Poland.

The Impact of Administrative Intensity on Financial Sustainability in Local Government: An Empirical Analysis of New South Wales

The Impact of Administrative Intensity on Financial Sustainability in Local Government: An Empirical Analysis of New South Wales

Effectiveness of ICM system and its contribution to local capacity development: Case study in West Papua Province

Integration and coordination of various coastal and marine management efforts is the major objective of the integrated coastal management (ICM) approach. In the implementation of the Raja Ampat’s COREMAP CTI activities, PKSPL IPB University replicates ICM practices, in Yensawai Village, Raja Ampat Regency. Those include cycle guidelines, structures, and models of ICM implementation at the local government level. The ICM cycle is very important because it provides a gradual and non-negotiable “must” to be able to proceed to the next several steps. The cycle must be done correctly to contribute to continuous improvement. The goal is to have a functioning ICM system to improve local government services and contribute to sustainable development. PKSPL IPB University has successfully demonstrated its effectiveness and impact on the implementation of the ICM program. This can be seen in the increasing adoption of the concept of sustainability in local governments as well as increasing local political commitment to the rehabilitation of sustainable coastal ecosystems in West Yensawai Village, Raja Ampat Regency. The experience of PKSPL IPB University in other ICM pilot sites in implementing ICM integration was replicated in the COREMAP CTI program in West Papua Province. Contribution factors adopted by ICM in local capacity building include: (i) local government involvement; (ii) the leadership role of the coordination mechanism; (iii) key steps of the ICM Cycle process; (iv) vision-led programs; (v) local champions; (vi) visible achievements and impacts; (vii) increased value of integrated planning and management approaches, and local and political commitments.