Sustainability reporting by Australian local government authorities

This qualitative study investigates the Western Australian (WA) local government authorities’ sustainability reporting practices, in the absence of mandatory reporting guidelines, through content analysis of their websites. Calculations from comparing the Global Reporting Initiative (GRI)’s disclosures with those of 140 local council websites were used to develop a sustainability reporting disclosure index. The findings indicate that sustainability reporting remains moderately practised by local government authorities, despite stakeholder demand for proactive disclosures. The discourse analysis shows that Western Australia’s strategic planning for sustainable development is the key force propelling councils towards sustainability reporting practices. The findings also suggest that WA local government authorities are increasing sustainability disclosures to legitimate their social and environmental initiatives. The findings have policy implications for regulators and/or government in Western Australia, with practical implications for local council authorities and/or managers in developing awareness of sustainable operations. The study also contributes to local government authorities’ growing awareness of sustainable service operations.     

The Adoption of Outcome-Related Performance Indicators in External Reporting: An Empirical Study

ABSTRACT

Contemporary government reforms are changing how performance is measured and evaluated, by shifting the focus from inputs and processes to outputs and outcomes. This study uses agency theory, institutional theory, and organizational information processing theory to hypothesize and assess how particular organizational and institutional factors affect the disclosure of outcome information by public organizations, drawing on an empirical analysis of 214 Italian public organizations. Organizational size, mode of service delivery, and the degree of regulation are all strongly associated with the disclosure of outcome indicators in external performance reports.     

Endogenous Determinants for Renegotiating Concessions: Evidence from Local Infrastructure

The engagement of local government in public–private partnerships (PPPs) for the provision of infrastructure and public services is a global trend. Light rail services, water systems, waste management systems, schools, sport centres and social housing are simply a few examples of sectors in which the private sector is becoming more actively involved with local authorities. Most of these engagements are conducted through the use of mixed companies and contractual concessions. However, both of these uses suffer from a major shortcoming – renegotiations. Contracts are often renegotiated within a few years of being signed, and some evidence reveals that the results might not protect the public interest. This article aims to understand how and why renegotiations of local concessions occur by examining the specific characteristics of contracts (endogenous determinants). To illustrate the discussion, a case study of a light rail system is analysed, exemplifying the effect of a contractual renegotiation. The authors argue that contractual renegotiation can be useful in decreasing contract incompleteness, but a poorly designed contractual clause can allow for opportunistic concessionaire behaviour.     

Slapping Accountability in the Face: Observance of Accountability in Malawi's Local Governments in the Absence of Councilors

Against the background of Malawi having had no councilors since the second quarter of 2005, this article aims at establishing the effects of the absence of councilors on the promotion of accountability as a tenet of good governance as espoused in the National Decentralization Policy. Adopting a mixed research design with a strong bias towards qualitative research methodologies, the article finds out that in the absence of councilors, observance of accountability by local governments has been negatively affected. The article argues that in the absence of councilors there has been reversal of accountabilities whereby horizontal accountability has been given more emphasis than vertical accountability; having a secretariat that is both a decision-maker and implementer of decisions has been a recipe for abuse of power; and interim mechanisms and emerging institutions responsible for advocating accountability are limited and a mockery of good governance.     

Determinants of Online Reporting of Accounting Information by Spanish Local Government Authorities

This paper examines the features of Spanish local governments that influence the degree of their voluntary reporting of financial information on the Internet. Following an agency theory approach, we propose five hypotheses regarding the relationship between voluntary financial disclosure and the size, leverage, capital investment, political competition and press visibility of a local authority. The empirical application of these hypotheses shows that size, capital investment and political competition are positively associated with the degree of online reporting. We also found a negative and significant relationship between press visibility and voluntary financial disclosure.     

Performance Reporting: Assessing the Annual Reports of Malaysian Local Authorities

There have been calls for Malaysian local authorities to be more transparent and accountable in the discharge of their functional responsibilities. This study empirically evaluates the extent and quality of current performance reporting by local authorities. The disclosure of relevant information for discharging accountability obligations, as defined by a broad range of stakeholders, falls short of best practice. Therefore, the performance of Malaysian local authorities lacks transparency. The findings could assist in the development of more comprehensive guidelines for local authority reporting and raise awareness of information stakeholders expect to be reported in the context of accountability.     

Minor Parties and Independents in Times of Change: Scottish Local Elections 1974 to 2007

This article explores the electoral performance of minor party and Independent candidates in Scottish local elections from 1974 to 2007. This is a period which began with a major restructuring of local government and ended with a change in the electoral system from first-past-the-post to the single transferable vote. It encompasses a second restructuring in the 1990s, the consolidation of the Scottish National Party as an electoral force, and the creation of the Scottish Parliament. Throughout the period, while there have been ebbs and flows, Independents and minor parties have remained significant players in local electoral politics in Scotland.     

Financial Health in Australian Local Government: The Application of a Funding Assessment Model to Brisbane and Sydney City Councils

Local government financial viability measurement in an accrual budgeting environment poses complex challenges. Financial measures frequently generate conflicting results. A rating scale to assess financial management, constructed originally for South African municipalities (Dollery & Graves, 2009), represents a useful tool to analyze financial health trends. Applying a “Likert-like” scale to financial performance measures to assess “funding compliance”, the model in this article assists municipalities to avoid financial difficulties. To demonstrate the applicability of this model, we apply the model to the Brisbane City Council and the Sydney City Councils. Results show that the model represents a valuable aid to financial management decision-making.     

Municipal Amalgamations and the Democratic Functioning of Local Councils: The Case of The Danish 2007 Structural Reform

This article discusses the effects of the structural reform in Denmark in 2007 – where a large number of municipalities were amalgamated – on local councillors' influence on decisions taken in the local political realm. The analysis uses data from two large surveys, a pre-reform survey (2003) and a post-reform survey (2009). The analysis shows that the amalgamations have led to an increase in the perceived influence of leading councillors vis-à-vis other councillors and a decrease in the perceived influence of the council vis-à-vis its top administrative officers. Furthermore, it is found that there is an increase in the number of councillors who find that local political decisions are determined by laws and rules from central government, but at the same time it is shown that this increase cannot be ascribed to the amalgamations.     

Risk Factors and Drivers of Financial Sustainability in Local Government: An Empirical Study

The current international crisis in public finances has made financial sustainability a key issue for governments. Although the European Union (EU) and other international organisations have recommended governments to monitor demographic and economic variables, few studies have considered the influence of these variables on financial sustainability. This paper seeks to identify and analyse the drivers and risk factors that influence the financial sustainability of local government. The findings identify both risk factors (unemployment and population aged under 16 years) and drivers (budgetary outcome) of financial sustainability, which may constitute a useful basis for decision-taking by managers and policy-makers.     

From Innovation to Convention: Legitimate Citizen Participation in Local Governance

In governance structure legitimacy is required not only of the governing system, local authorities or public organisations but also of other participants, including citizens. The legitimacy cannot be judged either by traditions of representative democracy or by innovative theories of deliberative or participatory democracy. The article analyses scientific publications on citizen participation in local governance. It asks how empirical studies on local sustainable development planning (SDP) and New Public Management (NPM) practices construct legitimate citizen participation. In general, studies on citizen participation have not conceptualised the relations between citizens and power holders as questions of legitimacy. However, the studies approaching citizen participation in the local processes of SDP and NPM include various empirical, theoretical and normative arguments for citizen participation. These arguments recognise, accept and support particular activities, arguments and outcomes of citizen participation, and include and exclude agents and issues. They construct and reflect the definition of legitimacy in the local governance. As constructed by scientific texts, justifications for citizen participation reproduce a discursive structure in which citizen participation becomes marginalised and citizens’ views excluded. The results illustrate that discursive structures of legitimate citizen participation support conventional governing practices and hinder innovative practices in local governance.     

The Quality of Annual Reporting by Italian Museums: An International Comparison

We study the quality of disclosure and the level of accountability of Italian museums using MPADI2 index (Wei et al. 2008; Botes et al. 2013) on a sample of 13 annual reports which, given the legal status of some entities, encompasses the activity of 93 Italian public and private museums, many of which are within the most visited in Italy and worldwide. The results allow for an international comparison with the annual reports of a panel of USA, UK and European museums which have undergone the same MPADI2 analysis, giving an interesting insight about museum different disclosing practices across countries.     

The Importance of Understanding the Anti-Corruption Legislation to Promote Corruption Reporting: Lessons from Mauritius

ABSTRACT

Anti-corruption campaigns usually focus on educating the population. However, little is known about the impact of knowledge, especially understanding of the anti-corruption legislation and the function of Independent Commission Against Corruption (ICAC) body in practice. This study sheds light on the factors influencing the likelihood of reporting a case of corruption in Mauritius. Cross-sectional data are compiled from a household survey with a sample size of 380 observations. To perform the investigation, an ordered probit model is employed. Knowledge about the Prevention of Corruption Act (PoCA) is found to be a crucial variable in determining the functional form of the empirical model. In general, media consumption and knowledge about the PoCA increases the probability of reporting an act of corruption, while Interest in politics decreases the likelihood of reporting a case of corruption to the ICAC. In addition, age, educational attainment, income level, family size and civil status are found to be important predictors of corruption reporting.     

Inter-Governmental Policy Implementation: State Inducements to Encourage Implementation at the Local Level

This article investigates how State departments can best equip Local government to implement State environmental protection legislation effectively. Research on joint implementation by the then New South Wales Environment Protection Authority and NSW Local government authorities is reviewed to explore inducements and constraints on intergovernmental policy implementation, including the multi-jurisdictional nature of policy.     

From Competition and Collusion to Consent-Based Collaboration: A Case Study of Local Democracy

The high distrust in political institutions and a growing sense of powerlessness among many citizens suggest that prevailing democratic governance systems lack a capability for collective dialogue and learning. The key thesis here is that public governance systems can benefit from organizational arrangements informed by circular design. A case study conducted at a Dutch municipality illustrates how principles of circular design served to enhance the city council’s role of orchestrator of civil participation. This case also illustrates how a local democracy, which has long suffered from majority–minority ploys and voting schemes, can be transformed into a consent-based culture of collaboration.     

Towards Performance,Quality and Environmental Management in Local Government: the Case of Spain

The search for improvements in the management and quality of public services seems to be a constant in all public administrations, and there is an ever-increasing use of management techniques and models from the business sector. The aim of this paper is to show which management systems are being used by Spanish local governments to improve their management in terms of economy, quality and the environment. Our analysis is based on a questionnaire sent to Spanish local governments about the tools they use and the factors that influence their implementation. The results show that more efforts are necessary to implement performance measurement and total quality management, but they also show some positive aspects, such as the usefulness of performance measurement and its application to decisions in those local governments that have implemented it.     

Processes and Impacts of Strategic Management: Evidence From the Public Sector in the United Arab Emirates

This study presents the first substantial exploration of the processes and impacts of strategic management in the public sector of the United Arab Emirates (UAE). It is designed to survey the way in which public organizations formulate, implement, and evaluate their strategic plans, and to identify which particular strategic management elements are most closely related to their perceived impacts. Based on an analysis of 172 usable questionnaires from 67 organizations, the results show that the practice of strategic management has become regular and standard and can be considered the centerpiece of the public management reform in UAE public organizations over the last few years. Moreover, there is relatively high awareness of strategic planning tools and the balanced scorecard is used as the framework for strategic planning by both federal and local organizations. The study also shows that there is very little variation in the practice of strategic management between federal and local organizations and the impacts of this practice are largely beneficial. The implications of these results for practitioners and public management research are discussed.     

Performance Review and Assessment of Public Managers: Some Evidence from Local Governments in Italy

Performance review and assessment (PRA) of public managers has been adopted in several countries, but we still lack detailed knowledge of what affects the effectiveness of PRA systems. Based on interview data and on a survey of Italian public managers, this article aims to investigate this issue by developing and testing a preliminary model of perceived effectiveness of PRA. The results suggest that PRA perceived effectiveness seems related to the clarity of the organizational design, the quality of the PRA process, the involvement of public managers in the PRA process, and the use of PRA results for tightening control.     

Public Sector Reforms and Service Quality Issues From the Perspective of the Small Island Developing States in the Pacific: A Case of Fiji

The purpose of this article is to compare service quality of the Fiji Islands Maritime Safety Administration (FIMSA) and the Maritime Safety Authority of Fiji (MSAF). Using a structured questionnaire, data were collected from 200 Fiji maritime industry stakeholders. Research findings identified FIMSA and MSAF service delivery misalignment with customer expectations; customer’ expectations exceeded perceived customer service experiences of FIMSA and MSAF; and, perceived customer service experiences of MSAF were noticeably better than those of FIMSA.     

From Brigade to Service: An Examination of the Role of Fire and Rescue Services in Modern Local Government

Over the last ten years, local government modernisation and the growth of community safety agendas have called for change in the public sector at a local level. This has been typified by partnership work, improvement and inspection and community governance. The fire and rescue services, despite some initial cultural difficulties, haveworked hard to adapt themselves to modern local government, for example through community fire safety work, which is presented as a case study. However, the culmination of the modernisation project, Comprehensive Area Assessment, does not favour the fire and rescue service, and to an extent excludes them from its formula. In this light, it seems that there is little incentive for the Fire Service to continue its modernising trajectory.