Promoting Accountability in Municipalities

Local government financial reporting reforms in Australia in the late 1980s and early 1990s were promoted on the basis of usefulness for decision making and for enhanced accountability purposes. Persistent criticisms of these reforms continue to be made, including those made by councillors and other ratepayers who often appear to find such information to be too narrow, too complex and often bewildering. A case is made for rethinking the present mentality, requirements and practices, especially with respect to the contrived recognition of ‘community assets’. Instead, an emphasis is placed on advancing broad‐scope accountability and meaningful financial reporting. To this end, the disclosure of a set of factual, reliable and interpretable indicators is proposed to enable a broader, more functional notion of accountability to be applied in Australian local government within prevailing social and organisational contexts. This contribution seeks to present a series of views, questions and proposals that are strictly concerned with ‘promoting accountability in municipalities’ (PAM).     

From Accountability to Assurance – Stakeholder Perspectives in Local Government

This article reports on research which sought to explore the understanding of accountability for performance amongst constituents of local government in Western Australia. Recent trends to increase the public accountability and financial reporting requirements for local governments underline the need to understand the value and use made of this performance information by local government constituents.     

Organization and Reporting of Public Financial Accounts: Insights and Policy Implications from the Singapore Budget

This paper analyses the Singapore government budget's organization and reporting structure, and draws lessons and policy implications for improving public financial management practices. The paper finds that Singapore's fiscal marksmanship record has been poor with consistent underestimates of revenue and overestimates of expenditure. Second, subtle divergences from international reporting standards limit the information available and constrain the budget's analytical usefulness in international comparisons. Third, current reporting conventions of the budget fail to provide an adequate representation of the government's fiscal position. Fourth, revised estimates of budgetary balances in line with international reporting standards show a considerable increase in the fiscal space available. The policy implications of these findings are discussed, as well as some reporting changes which can help improve the fiscal marksmanship record, increase public sector transparency and accountability, and facilitate better quality discourse among all stakeholders on public financial management.     

Government Responsibility and Electoral Accountability in Federations

Because federalism can be a threat to accountability, a modelof voting behavior in federations must accommodate voters' attributionsof responsibility to each order of government for policy outcomes.This study uses a panel survey of Canadians in both federaland provincial elections to ask whether voters are able to holdgovernments accountable in a federal context. Voters may ignoreissues where responsibility is unclear, they may reward or punishboth the federal and provincial governments to the same degree,or the confusion of jurisdiction may sour them on the governmentor even the political system. Canadians who blamed both governmentsfor problems in health care did not lake this judgment to theirvoting decision in either the 2000 federal election or the 2001elections in Alberta and British Columbia, while those who couldidentify primary responsibility did so. Federalism and intergovernmentalpolicymaking may reduce voters' ability to hold their governmentsaccountable.     

MANAGING AUSTRALIA'S POLICE: THE CHALLENGE TO IDENTIFY WHO SHOULD BE IN CHARGE—POLITICIANS OR POLICE?

Abstract: The management of police by government in Australia is a controversial but neglected topic, with little research or theoretical work having been undertaken. What is clear from the limited information available is that governments tend to adopt an arms-length policy and allow police to act with a greater degree of independence than they do with many other government agencies. What underpins this approach is the traditional British model for managing police. This model is considered in this paper, along with other matters such as local police statutes, discretion, statutory authority status and accountability. These aspects of the arms-length approach are discussed in the light of current policy-making and accountability systems. Consideration is also given to the question of whether this approach by government is still appropriate.     

Accountability issues of the resolution trust corporation

Abstract

No other governmental organization ever created can rival the complex patterns of accountability created to manage the bailout of the savings and loan industry. This complexity has, in turn, led to criticism that the bailout structure is too unwieldy to be managerially effective or politically accountable. While the structure does indeed immensely complicate these problems, it is an inevitable product of the political realities that shaped the bailout strategy. The real issues in maintaining accountability to the public for the bailout are: reporting clearly on how the money is being used; improving Congress's ability to track the complex management of the bailout; and using government officials, not contractors, to supervise the government's goals. Indeed, the biggest potential problem of accountability in the savings and loan rescue is not the convoluted political structure at the top but the heavy reliance on private contractors at the bottom.     

Cleanest cities in India 2017: Indore's meteoric rise to no. 1 spot

The Indian government initiated “Cleanliness Survey” of Indian cities in 2014 to promote clean cities. Under this initiative cities are ranked based on certain parameters. Indore city was ranked poorly at 149 in 2014 survey. The newly appointed Indore Municipal Corporation commissioner was confronted with the task of turning around the situation. The task was huge, required meticulous planning and flawless execution to achieve the mission. To the surprise of many including the citizens of the city, Indore achieved no. 1 rank in the cleanliness survey, 2017. We discuss the challenges faced by the Indore Municipal Corporation authorities, the response to these challenges, and critical success factors and make recommendations to sustain the top rank. Indore's success was a result of several activities that constitute a part of public affairs. The study identifies change management, corporate social responsibility, employee communications, external communication, and stakeholder management as important organizational activities that contributed in Indore's success. Learning from the study may be useful for urban local bodies and governments in other developing countries.     

Financial Reporting by Australian Nonprofit Organisations: Dilemmas Posed by Government Funders

Nonprofit organisations comprise a growing and important sector of the Australian economy. This sector is being used by governments to an increasing extent for the delivery of services. The most common manner in which nonprofit organisations are funded by government is through the provision of grants, contracts or service agreements. Nonprofits discharge their accountability for these funds through reporting guidelines issued by the government funders. This article examines the financial accountability requirements of government funders, in one jurisdiction in Australia to support the central argument that the emphasis on ‘upward and external’ accountabilities serve as a functional and control tool on the sector. This emphasis detracts from the development of the ‘downward and internal’ mechanisms of accountability which are the essential building blocks for the strategic development of the capacity of the sector to respond to calls for greater accountability.     

More Open but Not More Trusted? The Effect of the Freedom of Information Act 2000 on the United Kingdom Central Government

This article examines the impact of Britain's Freedom of Information (FOI) Act 2000 on British central government. The article identifies six objectives for FOI in the United Kingdom and then examines to what extent FOI has met them, briefly comparing the United Kingdom with similar legislation in Ireland, New Zealand, Australia, and Canada. It concludes that FOI has achieved the core objectives of increasing transparency and accountability, though the latter only in particular circumstances, but not the four secondary objectives: improved decision‐making by government, improved public understanding, increased participation, and trust in government. This is not because the Act has “failed” but because the objectives were overly ambitious and FOI is shaped by the political environment in which it is placed.     

Autonomous Local Climate Change Policy: An Analysis of the Effect of Intergovernmental Relations Among Subnational Governments

Local governments have emerged as important players in climate change governance, both at home and on the international stage. Likewise, action by states and provinces has been increasingly highlighted, particularly as national actors have moved slowly to reduce greenhouse gas emissions. But to what extent do local governments act independently from state and provincial governments in the area of climate change mitigation? Using an explicit process tracing approach, the article tests two hypotheses regarding the influence of upper level subnational governments on local policy. In Vancouver, British Columbia, Canada, a city that is a climate change leader, provincial government intervention cannot explain the results of climate change mitigation policy making. This suggests that local governments can exercise an important degree of autonomy over climate change policy, but also implies that where municipalities are less independently committed to climate action, active upper level government intervention will likely be needed.     

The usefulness of key performance indicators to public accountability authorities in East Asia

Has the mandated reporting of key performance indicators (KPIs) by public agencies to public accountability or reporting authorities in Taiwan, Hong Kong and Singapore helped these authorities in their task to hold the agencies to account? This article argues that the sheer existence of KPIs in public agencies' annual reports and budget papers does not automatically lead to their effective use by the authorities for making decisions about the agencies' performance achievements. The utilization of KPIs for making decisions by the participating authorities in these countries could be best described as careful and cautious because of their perceptions that the KPIs have failed to meet their performance information needs. Since the implementation of a performance measurement and reporting system has been linked to both instrumental and symbolic benefits, perhaps the main value of the current systems lies less with their ability to bring about instrumental benefits to reporting authorities and other stakeholders. Instead, their primary strength may be skewed towards their capacity to accrue symbolic benefits for the government. Copyright © 2007 John Wiley & Sons, Ltd.     

The opposition deficit in EU accountability: Evidence from over 20 years of plenary debate in four member states

Debates about the European Union's democratic legitimacy put national parliaments into the spotlight. Do they enhance democratic accountability by offering visible debates and electoral choice about multilevel governance? To support such accountability, saliency of EU affairs in the plenary ought to be responsive to developments in EU governance, has to be linked to decision‐making moments and should feature a balance between government and opposition. The recent literature discusses various partisan incentives that support or undermine these criteria, but analyses integrating these arguments are rare. This article provides a novel comparative perspective by studying the patterns of public EU emphasis in more than 2.5 million plenary speeches from the German Bundestag, the British House of Commons, the Dutch Tweede Kamer and the Spanish Congreso de los Diputados over a prolonged period from 1991 to 2015. It documents that parliamentary actors are by and large responsive to EU authority and its exercise where especially intergovernmental moments of decision making spark plenary EU salience. But the salience of EU issues is mainly driven by government parties, decreases in election time and is negatively related to public Euroscepticism. The article concludes that national parliaments have only partially succeeded in enhancing EU accountability and suffer from an opposition deficit in particular.     

A Tale of Two Taxes: The Fate of Environmental Tax Reform in Canada

Policy makers who embrace market‐based approaches to environmental regulation, typically eschew carbon taxes in favor of the political advantages of cap and trade, which offers lower visibility of costs to consumers and the opportunity to allocate valuable permits freely to industry. Against this backdrop, the article examines two surprising proposals for carbon taxes, by the government of British Columbia (BC) and by the federal Liberal Party of Canada. Both reflected a triumph of party leaders' normative “good policy” motives over “good politics.” The BC tax alone succeeded first because it was adopted by a party already in government. Second, the onset of a recession before the next elections shifted voters' attention to the economy, which advantaged the BC Liberals but disadvantaged their federal counterparts. However, proposals for carbon taxes were unpopular in both jurisdictions, offering a cautionary tale concerning the fate of politicians' normative commitments absent electoral backing.     

Government accountability and voting choice in Italy, 1990–2008

Between 1996 and 2008 Italy has experienced four government alternations in as many consecutive elections. It could be argued that after the dramatic party change that occurred in the early 90s the Italian system is in a state of constant flux and voters appear rather bewildered. This paper presents an opposite argument, showing that voters' choice reflects the greater importance of valence politics – performance, the economy – acting as a cue to voting behaviour, interacting with a long-term political predisposition. In turn, this promotes parties' responsiveness and accountability since the overall performance of a government – even of a coalition government – appears as a goal to be shared by all partners, under the threat of defeat for all. The analysis is carried out employing the Italian National Elections Studies series.     

Developing the British Virgin Islands: The first Crown colony

In an analysis of the administration of government in the British Virgin Islands the Deputy Governor's use of team or collective management techniques stands out as an important factor in the success of the Islands in coping with problems of small scale and of sparse resources. This method of reaching general decisions may be rooted in the country's African heritage, which was little touched by the brief attempt of English planters to develop a colony in the Islands. In any event, this heritage may be reinforceable as a bulwark against Americanization.     

Do voters reward rebellion? The electoral accountability of MPs in Britain

To hold their Members of Parliament individually accountable for their legislative behaviour, British voters would need to base their decision to vote for an MP at least partially on the extent to which the MP's legislative voting behaviour deviated from that of the MP's party leadership. Voters should evaluate this deviation contingent on their views of the party leadership. MP rebellion can signal that voter–MP congruence is greater than that of the voter and the MP's party leadership. In this article it is found that only constituents with negative attitudes toward the Labour government reward rebellious Labour MPs, albeit to a limited extent. A similar conditional association is not observed on a single issue: Iraq. The policy accountability of MPs is relatively weak and general rather than issue‐specific.     

Why Be Accountable? Exploring Voluntary Accountability of Australian Private Ancillary Funds

The aim of this paper is to consider why Private Ancillary Funds (PAFs), endowed philanthropic foundations with no public reporting requirements, engage in accountability in its various forms. This exploratory, qualitative study reports on perspectives on accountability from 10 semi‐structured interviews with PAF managers and/or trustees from three Australian states. Through the lens of March and Olsen's (2011) logics of action and Karsten's (2015) typology of motivational forms for voluntary accountability, findings show that although logics of appropriateness and consequentiality explain many reasons why PAFs engage in voluntary accountability, some reasons do not fit comfortably within either logic. The findings challenge conceptions embedded in much non‐profit accountability literature that motivations for and purposes of accountability are linked with sustainability and survival. By examining this subset of non‐profit organisations subject to limited regulatory accountability, a clearer understanding of motivations for voluntary accountability is achieved.     

Transnationalism,neo-liberalism,and the rise of the shadow state

This paper examines the processes through which a neo-liberal agenda is broadened and entrenched through time. The case study focuses on a federal immigration policy in Canada in the 1980s, which encouraged the rapid entry of wealthy entrepreneurs and investors from Hong Kong. One of the many impacts of the arrival of this Chinese business élite in British Columbia was the rapid growth of a key volunteer organization in Vancouver dedicated to social service provisioning for immigrants. With the donations and volunteerism of the new Chinese arrivals, this organization grew from a small, narrowly focused social service institution, to one of the largest and most extensive providers in the lower Mainland, supplying numerous goods and services formerly controlled primarily by the province and the federal government. As a result of the actions of this voluntary organization, a type of interstitial organization that some scholars have termed under the rubric, 'the shadow state', conservative politicians in the 1980s were able to roll back many welfare state programmes in British Columbia without a corresponding loss of legitimacy occurring from the immediate truncation of services. The Business Immigration Programme thus aided in the entrenchment of a neo-liberal agenda both through the increased circulation of capital and articulation with Asian networks, and also through the devolution of direct welfare-state governance. I argue that this immigration programme thus represents one good example of the multiple ways that seemingly simple policy shifts can have much broader effects, and can entrench neo-liberal policy socially,culturally and institutionally as well as economically.     

Scotland Out the Union? The Rise and Rise of the Nationalist Agenda

The election of the Scottish National party as a majority government in 2011 is as challenging to the British state as it was unexpected. While explanations for SNP success focused on Labour's faulty campaign and poor leadership, the last half‐century has seen the rise and rise of the nationalist agenda in Scotland. Scotland's politics are now more different from England's than at any time since the 1950s. The Scottish parliament is the effect of that change rather than its cause, while party competition between Labour and the SNP north of the border has shifted political gravity centre‐left in contrast with England. It is not inevitable, however, that Scots would vote for Independence in a referendum. Nevertheless, Scotland is a more semi‐detached country than at any point in the history of the Union, and the future of the British state, at least in its present form, cannot be taken for granted.