首页 | 本学科首页   官方微博 | 高级检索  
相似文献
 共查询到17条相似文献,搜索用时 0 毫秒
1.
ABSTRACT

Increasing competition-induced mergers amongst public utilities may favour in Italy a reduction in public control and an increase in fair value accounting. In this context, conducting a multiple case study characterized by an innovative comprehensive approach, it is investigated how the peculiarities of the sector affect integration and the subsequent accounting representation of the post-merger entity. The findings show, firstly, the persistent will of the public shareholders to maintain control and, secondly, shed light on a form of interconnected ‘accounting levelling out’ that seems ill-suited to represent the economic reality of the most significant post-merger companies, despite New Public Management provisions.  相似文献   

2.
Drawing on theories of political control and bureaucratic discretion this research examines two states' experiences with RCRA implementation and administration in the United States. This research finds that both bureaucratic actors and political actors shape the implementation of these environmental programs with money source and regional EPA offices playing a bigger role than expected.  相似文献   

3.
Stemming from different theoretical perspectives the article examines the conflicts of interest arising among the actors (citizens, local governments, private shareholders, service providers) that at various levels are involved in local public utilities governance systems. The main results of a multiple case study analysis on 10 Italian listed local public utilities are summarized. Different and coexisting situations of conflicts of interest among multiple principals and agents are identified. In this context, governance mechanisms (e.g., the board of directors) have different roles and functions and may prevent and mitigate such conflicts. However, our findings suggest that the ownership structure influences board composition and functioning and that higher numbers of independent directors do not necessarily mean “actual” board independence. The article contributes to the debate on conflicts of interest and governance mechanisms in local public utilities.  相似文献   

4.
Using the Bertelsmann Transformation Political Management Index (PMI, 2008), which measures the role and quality of political leaders, this study empirically investigates the relationship among corruption, economic freedom, and political management, controlling for the underlying socio-economic and cultural factors that shape the success of a country's political leadership. The results suggest that corruption significantly affects the quality of political management and that the effect is dependent on the level of economic freedom.  相似文献   

5.
Local governments represent an important moving force in promoting sustainable development policies as they make up the level of governance closest to the citizens. The aim of this article is to examine whether Italian local governments exercise de facto their vital role in fostering sustainable development policies. In particular, we analyzed municipality behavior about adopting “green management strategies.” We investigated the main factors identified in management literature which might boost the adoption of these strategies. Several implications ensue from our findings. In particular, the research provides information to improve local government attitudes toward the sustainable development challenge.  相似文献   

6.
Although there is considerable evidence for the hypothesis that an efficient use of management techniques is the key to a good public service delivery, a lot of studies come to the conclusion that there is only partial, reluctant implementation or even a general lack of the use of such techniques by public managers. This paper examines the determinants for the use of quality management techniques in public sector organizations from six EU countries. It turns out that especially more organizational autonomy and result control appear to be of importance while, surprisingly, the combination of these variables leads to negative results.  相似文献   

7.
ABSTRACT

The public and private sectors are different in terms of ownership, funding, and control. The degree of publicness influences the decision-making processes, strategies, and actions, thus severely impacting the performance levels. This study contributes to the existing literature on managerial efficiency environmental factors by proposing a framework and methodology for estimating the influence of the “publicness effect.” A new method is tested, relying on the combined integration of three different data envelopment analysis models in the Italian waste management sector. Results show that the “publicness effect” accounts for 33.87% of managerial efficiency for public companies and 11.6% for mixed ones.  相似文献   

8.
Though Risk Management (RM) entered the public sector, the way RM is introduced within organizations is not empirically explored. Analyzing the Italian National Institute of Statistics (ISTAT) case study through the theoretical lens of institutional perspective, the paper responds to the call for more organizational studies of RM: nature and dynamics of RM are investigated, offering a valid contribution to the debate on practice of public management related to work practices and knowledge systems. The results show that RM is now embedded in ISTAT activities, processes, culture and individual behaviors, confirming the opportunity to improve both organizational performance and learning.  相似文献   

9.
This is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities, and the factors affecting the specific techniques in use. The study reports on a survey based on medium-sized and large Italian and Greek municipalities, targeted at public municipalities’ accountants, the users of accounting techniques. The study identifies the intended purposes of NPM reform and, particularly, management accounting innovations, analyzes a set of factors that affect the implementation of management accounting technologies, and discusses determinants and features of such innovation on a comparative perspective.  相似文献   

10.
Abstract

This article analyses the link between fiscal balance and political fragmentation. While a large body of literature states that political fragmentation leads to fiscal deficits, others suggest that political fragmentation is associated with political competition, which tends to improve fiscal balance. These hypotheses are tested using budgetary and political data of municipalities in Israel for the years 1998–2006. The results suggest that both hypotheses may be correct, depending on voting behaviour. In Arab municipalities, where residents vote according to clan affiliation, low levels of political fragmentation are associated with large debts. On the contrary, in Jewish municipalities, low levels of political fragmentation are associated with small debts, since in these cases, coalition formation requires less spending and is easier to sustain.  相似文献   

11.
This analysis examines the effects of political culture on the nature and practice of professional local government management by comparing the structures, responsibilities, and relationships of city administrative executives in the democratic countries of the United States and Norway. The findings suggest that, despite fundamental differences in societal institutions and settings, American and Norwegian city managers serve similar roles in their respective local government organizations. However, the notable variations in the processes of municipal management identified between the two nations appear to reflect the contextual influence of divergent political foundations on the operational environment of professional public administrators.  相似文献   

12.
This paper examines the nexus between political instability and economic growth in 10 CEE countries in transition in the period 1990–2009. Our results support the contention that political instability defined as a propensity for government change had a negative impact on growth. On the other hand, there was no causality in the opposite direction. A sensitivity analysis based on the application of a few hundred different variants of the initial econometric model confirmed the abovementioned findings only in the case where major government changes were applied to the definition of political instability.  相似文献   

13.
This study examines the effects of political knowledge on various types of political participation by focusing on five recent presidential and legislative elections in Taiwan. The empirical findings indicate that political knowledge has positive effects on some types of political participation but the effects of political knowledge on different types of political participation vary by the types of electoral systems and elections. Besides, although the interviewer's assessment of the respondent's level of information has been widely used as an effective indicator of political knowledge, this study shows that the interviewers tend to rate men and partisans as politically knowledgeable, which might lead to a biased estimate of political knowledge. Overall, this study provides insight into the relationship between political knowledge and political participation in Taiwan.  相似文献   

14.
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.  相似文献   

15.
Performance management or PM has been promoted as a tool to transform government. Claims that PM will enable governments to “do more with less,” “increase efficiency,” provide “value for money,” and make “rational budget decisions” abound. Has PM helped city governments in the United States cope with the effects of the 2007–2009 Great Recession? Theory suggests that PM can provide the informational and analytical foundation necessary for city officials to implement comprehensive but conflictive budget-cutting and revenue-raising strategies. By facilitating deep expenditure cuts and tax increases, PM can indirectly influence budget deficits. Using data from a national survey of city governments and multiyear audited financial reports, the empirical analysis shows that PM cities favored what are essentially decremental responses to fiscal crises that lead to marginal changes in revenues and expenditures. Not surprisingly, there is no evidence that PM influences the size and change in budget shortfalls.  相似文献   

16.
Abstract

A comparative analysis is made of three different models of public administration: the Anglo-Saxon, the Latin, and the Scandinavian. The purpose of this comparison is to analyze how these ideal-types of public administration handle the issue of power. Our argument is that without understanding and facing the issue of the amount of power that bureaucrats and politicians possess in any society, public administration will continue to be handicapped to understand the dynamics of the real world and therefore grow as a discipline. This is so despite the universalist claims of the currently fashionable ideas of the New Public Management.  相似文献   

17.
This study examines the impact of religious orientation on attitudes toward U.S. Middle Eastern policy among Muslim Lebanese. The data came from a stratified random sample, consisting of 262 Sunni and Shi'i respondents of both genders, conducted in the Greater Beirut area during February and March of 2002. Consistent with the literature about Islamism, the present analysis reveals an empirical distinction between personal and political dimensions of religion in Lebanon. Specifically, support for political Islam is associated with unfavorable attitudes toward U.S. policy in the region, but personal religiosity is unrelated to attitudes toward foreign policy. The study findings contribute in clarifying the debate that has been raging since the September 11 attacks, pitting Islam against the West and associating Islam with political violence.  相似文献   

设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号