Web-Based Accountability in the Nonprofit Sector: A Closer Look at Arts,Culture, and Humanities Organizations

ABSTRACT

Web-based accountability continues to be an important consideration for nonprofit organizations. This research examines the impact of certain variables on web-based accountability in the arts, culture, and humanities sector. A content analysis of eighty nonprofit organizations was performed and multiple statistical analyses were used. Findings indicated that regulatory measures, including the prosecution and a detection index, are the most significant variables for determining web-based accountability for this group of nonprofit organizations.     

Measuring Municipal Fiscal Condition: The Application of U.S.-Based Measures to the Context of Thailand

This research attempts to apply U.S.-based measures in order to examine municipal fiscal conditions in Thailand. Fourteen municipal governments located in the central and eastern regions of the country are explored, utilizing data from FY 2001 to 2006. The findings show that the selected measures of revenue-raising capacity and expenditure provide a sensible picture of Thai municipal fiscal conditions when compared to U.S. cities during past decades. Large, highly populous central cities as well as semi-rural, residential areas are fiscally weak. By contrast, suburban and industry-based cities are fiscally healthy. This study provides a foundation for the design of intergovernmental transfer systems that takes into account the local fiscal conditions and helps to extend the external validity of existing analytical tools.     

Governance in Developing Countries: Sri Lanka and South Africa Compared

In this article, we investigate the main features of the governance model in two developing democracies, Sri Lanka and South Africa. We believe that these two countries are interesting test cases for a comparative study. Both countries are former British colonies and have inherited a similar administrative system heavily influenced by the British colonial model and have experienced an ethnic conflict to different extents in the past.

This comparison allows us to examine the determining factors for and against the level of effectiveness of governance in both countries. The findings suggest that the socio-political system within which they operate is dynamic and is an important influence for integrated governance. The study concludes that the outcomes of governance in both countries are better explained by taking into account the features described in an integrated governance model. This provides a better understanding of the dynamics of governance in developing countries.     

Fiscal Stress Management During the Financial and Economic Crisis: The Case of the Baltic Countries

The Baltic countries—Estonia, Latvia, and Lithuania—were severely hit by the global financial and economic crisis in 2008–2011. In response to the crisis, all three states chose to undertake extensive fiscal consolidations. This article examines the strategies adopted by the Baltic governments for managing fiscal stress and consolidating their budgets in the light of the existing literature on cutback budgeting. In all three countries, the governments combined expenditure and revenue measures, with a larger share of adjustment taking place on the expenditure side. Among expenditure measures, a mix of across-the-board and targeted cuts was adopted, though the importance of targeted cuts increased over time. The case studies also indicate that although the theoretical propositions of the cutback budgeting literature point to the correct directions overall, further refinement is needed in several theoretical issues.     

Government Transparency in Historical Perspective: From the Ancient Regime to Open Data in The Netherlands

This article presents an analysis of the history of government transparency over the past 250 years. While this analysis is to a certain extent specific to The Netherlands, the analysis will also identify more general patterns that are arguably relevant to the development of transparency in other Western countries. The overview highlights how, when, and why transparency was conceived as a cornerstone of representative democracy to allow the people to monitor their representatives and evolved into a fundament of participatory democracy that allows people to participate in the public domain.     

Open Government: Origin,Development, and Conceptual Perspectives

The term “open government” is frequently used in practice and science. Since President Obama’s Memorandum for the Heads of Executive Departments and Agencies in March 2009, open government has attracted an enormous amount of public attention. It is applied by authors from diverse areas, leading to a very heterogeneous comprehension of the concept. Against this background, this article screens the current open government literature to deduce an integrative definition of open government. Furthermore, this article analyzes the empirical and conceptual literature of open government to deduce an open government framework. In general, this article provides a clear understanding of the open government concept.     

Transparency and Political Budget Cycles at municipal level

We analyze the effect of municipal financial transparency on the magnitude of political budget cycles. Our sample covers the Spanish largest municipalities in the period 1999‐2009. While the impact of transparency on the electoral cycle has been studied at the international and regional level, there is no empirical evidence of its effect at the local level. Using the financial transparency index made by Transparency International Spain, we show that municipalities with lower levels of financial transparency present an electoral cycle in total spending, whereas such an electoral impact on total spending does not appear in high transparent municipalities. Furthermore, the magnitude of cycles in capital spending and taxes does not vary among low‐transparency municipalities and high‐transparency municipalities.     

Identifying and Coping with Fiscal Emergencies in Ohio Local Governments

Abstract

This study examines the reasons fiscal emergencies occur in Ohio local governments and the strategies that local governments use to recover. In Ohio, fiscal emergencies have regularly occurred predominantly at the local level. This study aims to reveal the internal process that both bring on and ameliorates fiscal emergencies. Previous studies failed to differentiate between fiscal stress and fiscal emergencies and did not include the role of the Ohio Fiscal Emergency Law in assisting local governments in restoring long term fiscal health. This study finds fiscal emergencies in Ohio were caused by: (1) the increased costs associated with unfunded state-mandated programs and, (2) major economical downturns brought on by local plant closings. Local governments were found to have responded in the short run by strategies such as targeted expenditure cuts and in the long run by increased the use of economic development.     

The NHS Information Revolution: ‘Choice of Control’ to ‘Choice’ and ‘Control’

This paper provides a novel and critical analysis of the necessary and important balance between ‘individual privacy’ and ‘collective transparency’. We suggest that the onset of the Information Revolution has created a dilemma for the National Health Service (NHS) in terms of how it addresses its obligation to use information to improve best practice in healthcare for society (‘collective transparency’) whilst also keeping sensitive personal information confidential (‘individual privacy’). There is clearly a need to consider both whether the NHS is balancing this critically important informational relationship and whether its approach is fit for purpose. We argue that the NHS's ‘proxy-individual’ information guardian role could inadvertently mask individuals' intended roles, effectively circumventing autonomy-based laws by limiting the power of individuals to be autonomous. In this article we have identified three issues – first the prevailing ‘Mindset’ (the ‘M’) of ‘privacy’, which is viewed as individualistic, resulting in an overpowering concept of confidentiality; second, the quality and control of Information (the first ‘I’); and third, the concept of innovation (the second ‘i’), which is being used as a ‘solution’ rather than a vehicle for transparency. Indeed, transparency is our target of ‘best practice,’ and we suggest that individual privacy and collective transparency are best embedded within a complementary privacy framework that offers a better fit than the current split of control between the roles of the NHS and the roles of the individual. It is suggested that when facilitated by transparency, ‘control’ and ‘privacy’ form a continuum, aligning through the desire for choice. Therefore, the choice of control could facilitate control and choice. Together, they could replace the concept of privacy by empowering ‘informed patients’ to support the NHS's ‘No decision about me, without me’ pledge.     

The Economic Policy Agenda in Australia, 1962–2012

This paper surveys Australian economic policy over the last half century, identifying patterns and punctuations in the management of both macroeconomic and more structural challenges. It highlights the extent to which the economic policy agenda has been dictated by economic forces, while acknowledging the ideological preferences governments bring to their task. In retrospect, this half century in Australia has been dominated by macroeconomic turmoil and structural adjustment in the middle decades. Australian governments had to deal simultaneously with the macroeconomic problems of inflation and recession from the mid‐1970s to the early 1990s while also facing the need to dismantle the development framework that had been in place since Federation or even earlier.