The Correlates of Local Government Responsiveness Under Decentralization: Do Performance Ratings Matter in the Philippines?

To improve local service delivery under decentralization, performance ratings are often introduced. In this article, performance ratings and other correlates of the citizens’ assessment of the responsiveness of their local governments are investigated with a regression analysis of survey data collected during the pilot test of a performance rating scheme in 12 Philippine cities and municipalities in 2001–2003. The local governments in the eight sites where the ratings were announced are assessed less responsive by their own constituents than those in the four control areas by theirs. Possibly, the citizens exposed to the ratings expected better performances from their officials.     

Implementing IFRS in Local Government: Institutional Isomorphism as NPM Goes Mad?

Abstract

The impact the International Financial Reporting Standards (IFRS) has on business has been considered by various authors, such as Jones and Higgins (2006 Jones, S. H. and Higgins, A. D. 2006. Australia's switch to international financial reporting standards: a perspective from account preparers'. Accounting and Finance, 46: 629–652. [Crossref], [Web of Science ®] , [Google Scholar]). However, there has not been the same research conducted with respect to local government. As Australia and New Zealand are leading the world by being the first to introduce IFRS into local government financial reporting, this study is timely in order todetermine the impact of compliance on local government. With the New Public Management (NPM) introduced in the late 1970s, accrual accounting and the desire to enhance transparency became embedded in financial reporting across the world. The paper adds to the growing literature on institutional theory with results of the study suggesting that a form of coercive isomorphism is present in regards to local government compliance with IFRS. It also suggests that the philosophy behind NPM – especially that espousing the benefits of public sector reporting in a private sector vein–may not be as relevant to Australian local government as the policy makers would have us believe. The thrust to implement IFRS may have finally pushed local government into a world they struggle to cope with. For example, findings indicate that there is now, more than ever, a perception in the community that the bottom line is an important indicator of a council's performance. Results reported here determined that the implementation process was time-consuming and costly with, in general, very little perceived benefit. Councils are conforming to the coercive pressure from legislative bodies, but they are not converging as part of the ‘transaction-neutral’ reporting regime.     

Local Governance under the Coalition Government: Austerity,Localism and the ‘Big Society’

The Coalition between the Conservatives and Liberal Democrats, formally created on 11^th May 2010, has introduced a range of initiatives which affect local governance, from the announcement of a new Localism Bill through to the abolition of the Audit Commission and the arrival of the ‘Big Society’ agenda. This article reviews the key policy announcements of the Coalition's first year and analyses the underlying themes and trends which are emerging. It argues that the Coalition's reforms do show traces of an ideological commitment to localism and a new understanding of local self-government; there is an ideological agenda which has the potential to deliver a radically different form of local governance. However, the reform process is far from coherent and the potential for radical change is heavily constrained by: conflicts in Conservative thinking and the failure of the Liberal Democrats to assert their own ideology; the political expediency of budget cuts during an era of austerity and; the problems of implementing an apparently radical agenda after 13 years of New Labour.