Accounting Reform in Italy and Perceptions on the Local Government Consolidated Report

The article aims to explore the perception of local government (LG) financial officers on the users, the uses, and the utility of the consolidated financial report in Italy, since it was one of the first countries to expressly provide for compulsory adoption. A questionnaire was sent to a statistical stratified sample of LG, collecting 133 responses (response rate 17%). The results, tested through the structural equation model we observe that social legitimization pressure rather than accountability patterns or performance analysis drive more the adoption process. The evidence indicates that the report is perceived as a potential tool for pursuing performance assessment strategies in a group context. However, this potentiality depends on the coordination effort made by the LG. The article finds out the rise of the topic of the public governance and the role of coordinating the local public group.     

Local Government Finance Office Orientation Revisited: Actually,It’s All About Control

In states with heavy oversight of local government finances, alternate levels of control orientation exist based on county government budget formulation and financing practices. However, previous research indicates a possible trend toward policy orientation. Using survey data from North Carolina counties, initial findings indicate high levels of finance officer budget formulation discretion as well as county manager agreement with budget decisions. Additional logit models suggest that while stakeholder influence is still present along with remnants of policy orientation, the state financial oversight mechanism along with the background, knowledge of departmental financial needs, and frequent departmental appropriation dissemination by the finance officer, continue to sustain control orientation.     

European Union civil society support and the depoliticisation of Turkish civil society

Despite growing critical literature on external funding, the link between EU funding to Turkish civil society organisations (CSOs) and their depoliticisation remains understudied. This article fills this gap. This article explores EU funds in Turkey and shows the incentives it creates for a depoliticised civil society. Drawing on an original set of interviews with 45 CSOs, this article analyses how Turkish CSOs interact with EU funding and how this support impacts on Turkish civil society. This article argues that EU funding’s short-term, activity-based, measurable outcome and visibility-oriented structure contributed to the depoliticisation of those CSOs benefited from EU funds.     

Auckland,New Zealand – fair game for central party politics

This paper explores the influence of central party politics in Auckland local government, in New Zealand’s largest city, following the 2010 amalgamation. Political parties have been an accepted and dominant presence in European representative democratic local government, throughout the 20^th century. Not so, however, in New Zealand and Australia, where citizens have ‘flocked to the banner “Keep Politics out of Local Government”. Our analysis of the self-declared party accreditation status of candidates and elected members demonstrates that political affiliation, at least in the main centre Auckland, is on the rise, counter to assumptions that New Zealand local government is largely removed from central politics.     

Evaluating local government performance in times of crisis

In recent years, Spanish local governments have come under increasing pressure to accommodate severe economic restrictions while maintaining their provision of local public services. We analyse overall cost efficiency in Spanish local governments during the period of the economic crisis (2008–2013), under four different non-parametric methodologies. Moreover, given how problematic it is to precisely define what municipalities do, we compare three different output models with various measures of quantity as well as quality. Results suggest that Spanish local government efficiency improved over the period 2008–2013 since budget expenditures (inputs) fell while local public services and facilities (outputs) were maintained. We also find evidence of the possible implications of service quality when measuring municipalities’ efficiency, and of structural differences in the average efficiency between municipalities located in different Spanish regions. Finally, our results confirm that the level and variation of efficiency scores are affected by the approach taken.     

Territorial reforms in Europe: effects on administrative performance and democratic participation

Territorial reform is the most radical and contested reorganisation of local government. A sound evaluation of the outcome of such reforms is hence an important step to ensure the legitimation of any decision on the subject. However, in our view the discourse on the subject appears to be one sided, focusing primarily on overall fiscal effects scrutinised by economists. The contribution of this paper is hence threefold: Firstly, we provide an overview off territorial reforms in Europe, with a special focus on Eastern Germany as a promising case for cross-country comparisons. Secondly, we provide an overview of the analytical classifications of these reforms and context factors to be considered in their evaluation. And thirdly, we analyse the literature on qualitative performance effects of these reforms. The results show that territorial reforms have a significant positive impact on functional performance, while the effects on participation and integration are indeed ambivalent. In doing so, we provide substantial arguments for a broader, more inclusive discussion on the success of territorial reforms.     

Political Trust,Ideology, and Public Support in the United States for Government Spending on Health Care

The U.S. health-care costs have increased at a rapid rate over the last several decades. How much responsibility the government should bear with the increase in health-care costs is one of the main questions that lack consensus among the American people. Utilizing the 2016 General Social Survey data, this study shows that over two-thirds of Americans want to see more or much more spending on health care by the government. An ordered logit regression model shows that political trust and ideology are significant correlates in predicting attitudes toward government spending on health care. The policy implications of the findings are discussed in the “Conclusion” section.     

Coming out of the shadow? Studies of local governments in Central and Eastern Europe in European academic research

This article is an analysis of the changing role of research on local governments in Central and Eastern Europe (CEE) within mainstream European studies. It refers to dependency theory (Wallerstein, Prebish) as applied to scientific research. It classifies CEE as being in the semi-periphery of academic research. The empirical analysis consists of two parts: (1) qualitative review of the most important of the comparative studies of European local governments. It includes a discussion on the role of local governments and researchers from CEE in these studies; (2) quantitative based on an analysis of articles published in international journals and citations for those articles in Scopus. The analysis covers 14 countries (all new member states who joined the EU from 2004 onwards, plus the Balkan countries: Albania, Macedonia, and Serbia).     

Dodging the bullet: How crises trigger technocrat‐led governments

Governments led by nonpartisan, ‘technocratic’ prime ministers are a rare phenomenon in parliamentary democracies, but have become more frequent since the late 1980s. This article focuses on the factors that lead to the formation of such cabinets. It posits that parliamentary parties with the chance to win the prime ministerial post will only relinquish it during political and economic crises that drastically increase the electoral costs of ruling and limit policy returns from governing. Statistical analyses of 469 government formations in 29 European democracies between 1977 and 2013 suggest that political scandals and economic recessions are major drivers of the occurrence of technocratic prime ministers. Meanwhile, neither presidential powers nor party system fragmentation and polarisation have any independent effect. The findings suggest that parties strategically choose technocrat‐led governments to shift blame and re‐establish their credibility and that of their policies in the face of crises that de‐legitimise their rule.     

Accountability in Public Service Quasi‐markets: The Case of the Australian National Disability Insurance Scheme

Australia's National Disability Insurance Scheme (NDIS) represents the latest in a worldwide shift towards individualised funding models for the delivery of care services. However, market‐based models for care deliveries bring new considerations and dilemmas for accountability. Drawing on previous work by Dickinson et al. (2014), we examine a range of accountability dilemmas developing within the early implementation of the NDIS. These relate to accountability for the following: care outcomes, the spending of public money, care workers, and advocacy and market function. Examining these accountability dilemmas reveals differences in underpinning assumptions within the design and on‐going implementation of the NDIS, suggesting a plurality of logics within the scheme, which are in tension with one another. The contribution of this paper is to set out the accountability dilemmas, analyse them according to their underpinning logics, and present the NDIS as having potential to be a hybrid institution (Skelcher and Smith 2015). How these dilemmas will be settled is crucial to the implementation and ultimate operation of the scheme.