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Journal articles on the topic 'Public accounting of municipality'

Author: Grafiati

Published: 4 June 2021

Last updated: 10 February 2022

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1

Yoshida, Hiroshi. "PUBLIC SECTOR ACCOUNTING IN JAPAN MAINLY RELATED TO MUNICIPALITY." Financial Accountability and Management 6, no. 1 (1990): 1–15. http://dx.doi.org/10.1111/j.1468-0408.1990.tb00095.x.

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Kanapickiene, Rasa, and Greta Keliuotyte-Staniuleniene. "Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania." Economies 7, no. 4 (2019): 116. http://dx.doi.org/10.3390/economies7040116.

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The aim of the research is to examine and evaluate the accounting information disclosure quality of the non-current tangible assets in the financial statements of the municipalities of Lithuania and identify municipality characteristics having an impact on the accounting information disclosure quality. Although the question of Lithuania public sector accounting information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this research is the first of its kind in Lithuania. Based on the legal and regulatory requirements and related

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Azevedo, Ricardo Rocha de, and José Alexandre Magrini Pigatto. "The roots of budgetary and financial accounting in Brazil." Revista de Administração Pública 54, no. 1 (2020): 32–58. http://dx.doi.org/10.1590/0034-761220180155x.

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Abstract This article presents evidence of Italian influences on the Brazilian Public Sector Accounting in the early twentieth century, using the analytically structured history approach and the institutional theory. The study presents the institutional work developed by accountant Carlos de Carvalho in employing a new accounting methodology at the time. The article proposes a new perspective on the literature on the history of accounting in Brazil, suggesting that the emergence of budgetary and financial accounting was due to the innovation of local practices in a municipality of the state of

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Azevedo, Ricardo Rocha de, and José Alexandre Magrini Pigatto. "Raízes da contabilidade orçamentária e patrimonial no Brasil." Revista de Administração Pública 54, no. 1 (2020): 32–58. http://dx.doi.org/10.1590/0034-761220180155.

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Abstract This article presents evidence of Italian influences on the Brazilian Public Sector Accounting in the early twentieth century, using the analytically structured history approach and the institutional theory. The study presents the institutional work developed by accountant Carlos de Carvalho in employing a new accounting methodology at the time. The article proposes a new perspective on the literature on the history of accounting in Brazil, suggesting that the emergence of budgetary and financial accounting was due to the innovation of local practices in a municipality of the state of

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5

Ewoh, Andrew I. E. "Public–Private Partnerships in a Texas Municipality." Public Works Management & Policy 12, no. 1 (2007): 359–69. http://dx.doi.org/10.1177/1087724x07302584.

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Earley, Christine E., Nancy Chun Feng, and Patrick T. Kelly. "The City of Providence, RI: A Case Examining the Financial Condition of a U.S. Municipality." Issues in Accounting Education 30, no. 2 (2015): 127–39. http://dx.doi.org/10.2308/iace-51042.

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ABSTRACT This case is intended for use in a wide variety of learning contexts, including undergraduate and graduate government and not-for-profit accounting courses, advanced accounting courses, public policy courses, along with courses that address municipal pensions at the college or university level, or other training programs. The case achieves four primary objectives: developing proficiency in ratio analyses for a municipality, conducting research related to the financial status of a municipality, improving critical thinking and problem-solving skills, and developing an awareness of poten

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Vermeer, Beth Y., and Alan K. Styles. "Online Availability and Accessibility of Local Government Financial Statements: Is the Public Interest Being Served?" Accounting and the Public Interest 19, no. 1 (2019): 57–82. http://dx.doi.org/10.2308/apin-52579.

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ABSTRACT The purpose of this study is to examine the determinants of online availability and the ease of accessibility of U.S. municipality, county, school district, and special district audited financial statements. Using a sample of local governments that prepared 2017 audited financial statements, we find that certain forms of oversight by voters, auditors, and states are positively associated with the availability of audited financial statements. Our descriptive analysis also suggests that smaller governments, special districts, and school districts, many of which cover vast constituency p

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Quintero, Dora P. "Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976." Accounting History 25, no. 2 (2020): 219–36. http://dx.doi.org/10.1177/1032373220911113.

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This article examines the official educational institutions in the Municipality of Medellín, focusing on their accounting and budget management and observing their normative development from 1976 to June 2018. The importance of this study lies in clarifying the role that accounting plays in improving the administration of public resources because accounting is adaptable to the educational context. This study concludes that the accounting system in educational establishments has significantly improved as regards administrative and accounting autonomy, thereby impacting the quality and performan

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Novak, Aleš, Majda Kokotec-Novak, and Nives Halužan. "Accounting Aspects of Reporting Business Relationships between Public Enterprises and Municipalities in Slovenia, Individual Comparisons with Italy and Austria, and International Guidelines." Lex localis - Journal of Local Self-Government 8, no. 3 (2010): 265–91. http://dx.doi.org/10.4335/8.3.265-291(2010).

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Adequate accounting information is the foundation of an efficient public sector. As of 2010, the accounting aspect of business relationships between public enterprises and municipalities in Slovenia had to be redefined due to the abandonment of ‘assets under management’ reporting. The regulation recommending municipalities to hand over infrastructure to public enterprises in the form of an operating lease has resulted in the need for different accounting information on the part of the municipalities. Regarding the water sector of municipalities in Austria and Italy, the need for more comprehen

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Lopes, Luciana Suarez, and Anne Gerard Hanley. "Alice in Accounting Land: The Adventure of Two Economic Historians in Accounting Records of the 19th Century." Revista Contabilidade & Finanças 25, spe (2014): 355–63. http://dx.doi.org/10.1590/1808-057x201411540.

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This article aims to share our experience of working with São Paulo's municipal budgets published during the 19th century and discuss the difficulties of using this kind of source to analyze the municipal public finance from a historical perspective. The budget laws published draw the researcher's attention because they are abundant and relatively easy to work with, providing a huge documentary set that may be used as a means for studies in the fields of economic history, political history, and cultural history within the imperial period. These laws are printed, therefore, readable, and easily

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Ariail, Donald L., Joe Durden, Marilynn Leathart, and Lynette Chapman-Vasill. "Avondale Estates: A Case Study in Governmental Accounting and Auditing—A Historical Approach." Issues in Accounting Education 27, no. 2 (2012): 419–40. http://dx.doi.org/10.2308/iace-50128.

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ABSTRACT The 82 years of accounting evolution that separate the audits of 1928 and 2009 under different accounting and auditing standards are examined through a cross-disciplined case study that compares the historical 1928 and the contemporary 2009 financial statements and the accompanying audit reports of Avondale Estates, Georgia. The 1928 and 2009 reports and financial statements of this municipality, along with the municipality's current budget information accessible over the Internet, can be used in a number of ways to enhance the instruction of governmental accounting at the undergradua

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Mutiganda, Jean Claude. "The influence of dissensus on governmentality during competitive tendering: A longitudinal field study." Corporate Ownership and Control 19, no. 1 (2021): 29–41. http://dx.doi.org/10.22495/cocv19i1art3.

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This paper investigates the ways in which dissensus has influenced governmentality during a longitudinal process of competitive tendering of public services. Data are from a field study conducted in the field of public care for the elderly from 2007 to 2015 in Finland. Public elderly care in Finland is under the responsibility of each municipality. Municipalities have local autonomy; including municipal taxation right. In addition to municipal tax revenues, the central government finances each municipality on a per capita basis annually. Every municipality is run by democratically elected loca

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Rakauskienė, Ona Gražina, and Eugenijus Chlivickas. "PUBLIC FINANCE OF LITHUANIA: GENDER PERSPECTIVE." Journal of Business Economics and Management 8, no. 1 (2007): 11–27. http://dx.doi.org/10.3846/16111699.2007.9636148.

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The paper presents the analysis of Lithuania's economic growth, tax policy, state budget and municipality budgets, using of the EU structural funds support from a gender perspective. Gender asymmetry is examined not only at the microeconomic level, but also at the level of macroeconomics, therefore solutions of gender problems have to be relevant and adopted in view of macroeconomic criteria.

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Marques, Ana, and Ana Pinto. "Procurement Practices and the Municipality Auditing Market." Journal of Accounting, Auditing & Finance 34, no. 4 (2018): 524–45. http://dx.doi.org/10.1177/0148558x18761294.

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In this study, we perform a comprehensive analysis of municipal auditing, exploring its several steps: procurement, decision on selection criteria, selection, render and payment of services, and opinion provided. Our setting is Portugal, where external auditing of municipalities’ accounts has recently been introduced. Our dataset is unique, resulting from merging new survey data with data that are not publicly available. We find that the majority of municipalities acquire auditing services through direct selection and choose their auditors based upon the lowest price selection criterion. Howev

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Sundin, Elisabeth. "Entrepreneurship and the reorganization of the public sector: A gendered story." Economic and Industrial Democracy 32, no. 4 (2011): 631–53. http://dx.doi.org/10.1177/0143831x10392394.

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This article is about how the international New Public Management (NPM) trend is influencing the cleaning unit and cleaners employed in a Swedish municipality. Before the change, more than 500 cleaners were employed. The municipality wanted former employees to become the providers of the cleaning services. One male manager did so and was welcomed by the leading actors of the municipality. Although the law obliged employees to be transferred to the new provider, they were not. Instead, more than 140 employees, a great majority of them women, established a joint stock company together with the m

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Trussel, John M., and Patricia A. Patrick. "The Symptoms and Consequences of Fiscal Distress in Municipalities: An Investigation of Reductions in Public Services." Accounting and the Public Interest 13, no. 1 (2013): 151–71. http://dx.doi.org/10.2308/apin-10373.

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ABSTRACT This paper uses survival analysis to investigate financial indicators of impending reductions of public services provided by U.S. municipalities. We hypothesize that reductions in public services are positively correlated with revenue risk and debt usage, and negatively correlated with organizational slack and entity resources. We develop and test a model to predict whether a municipality will significantly reduce public services. The model correctly classifies up to 83 percent of the sampled municipalities. The results show that the most important signal of an impending reduction in

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Trussel, John M., and Patricia A. Patrick. "Assessing and ranking the financial risk of municipal governments." Journal of Applied Accounting Research 19, no. 1 (2018): 81–101. http://dx.doi.org/10.1108/jaar-05-2016-0051.

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Purpose The purpose of this paper is to develop a model to assess and rank the financial risk of a municipal government (“municipality”). Financial risk is the likelihood that a municipality will experience financial distress. Design/methodology/approach Logistic regression is used with financial indicators to assess the level of financial risk. Then, the municipalities are ranked according to their financial risk. As predictor variables for the regression model, indicators are used that were developed by a Pennsylvania state agency to monitor the financial condition of municipalities. Finding

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Araújo, Jamille Carla Oliveira, Leidian Moura da Silva, and Isis Cristynne Bernardo Correa. "Fiscal Responsibility Law: An Analysis through the Opinion of Accountants beyond the Limits of Its Application." Journal of Business and Economics 9, no. 12 (2018): 1005–19. http://dx.doi.org/10.15341/jbe(2155-7950)/12.09.2018/00.

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The objective of this study is to highlight the importance of knowing the limits of the application of the Fiscal Responsibility Law (FRL) for accounting professionals who work within the public area. The study was carried out through the application of questionnaires together with bachelors in accounting of some organs and internal accountants both of the Municipality Ananindeua city, State of Pará, Brazil. This fieldwork revealed that the implementation of the FRL makes it necessary for the accounting professional to have a greater concern with the preparation, presentation of the execution

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Abraham, Ernest Mensah, Valentina Asor, Florence Torviawu, Helen Yeboah, and Frank Laryea. "Public perception of corporate social responsibility of AngloGold Ashanti in Obuasi Municipality, Ghana." Social Responsibility Journal 14, no. 3 (2018): 485–500. http://dx.doi.org/10.1108/srj-08-2016-0149.

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Purpose This paper aims to ascertain how knowledge of corporate social responsibility (CSR) by community members influenced their perception of Anglo Gold Ashanti (AGA) and its reputation. Design/methodology/approach The study used a qualitative approach using the phenomenology design. The population of the study was the residents of the Obuasi Municipality and a sample size of 20 was used. Purposive sampling was used to select both the sample frame and the respondents for the interview. An interview guide was used to carry out the in-depth interviews. Thematic analysis was used to analyse the

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Bourmistrov, Anatoli. "Mental models and cognitive discomfort." Pacific Accounting Review 29, no. 4 (2017): 490–511. http://dx.doi.org/10.1108/par-11-2016-0109.

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Purpose The purpose of the study is to examine whether public servants as users of accounting information are responsive to changes in the content of an accounting report and, if so, how responsive they are. Design/methodology/approach The study applies a theoretical framework, linking accounting information and accounting use by focusing on users’ “mental models”. The empirical context for the study is a municipality located in Northwest Russia. Three public servants were followed over several days for the purpose of studying their use of a formal accounting report. Later, those users were al

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Borrescio-Higa, Florencia, and Dominiquo Santistevan. "Examining the relationship between poverty and length of stay: a repeated cross-sectional study of paediatric hospitalisations in Chile." BMJ Open 10, no. 8 (2020): e034512. http://dx.doi.org/10.1136/bmjopen-2019-034512.

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ObjectiveTo measure poverty-based disparities in inpatient length of stay for paediatric hospitalisations. In particular, this paper examines the relationship between municipality level poverty rates and length of stay, accounting for individual level characteristics.DesignWe use patient discharge data to conduct a repeated cross-sectional study of the totality of paediatric hospitalisations in 15 regions of Chile, in the years 2011, 2013, 2015 and 2017.SettingAll hospital discharges in 15 regions of Chile.Participants1 033 222 discharges for children under the age of 15, between 2011 and 2017

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Kablan, Ali. "Financial Statement Analysis in Municipalities and an Application." International Journal of Research in Business and Social Science (2147-4478) 2, no. 3 (2013): 75–86. http://dx.doi.org/10.20525/ijrbs.v2i3.76.

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In order to meet increased demand for services, municipalities are compelled to use their resources in a most efficient manner. The regular collection of revenues in municipalities, while making expenditures in most efficient ways depend on the healthy functioning of the budget and accounting and the financial control system correspondingly. In is necessary for municipalities to continuously control the balance of incomes and expenses, determining and eliminating the negativities in this balance. For this purpose, financial analyses and management ratios are needed. With the financial analyses

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Ocampo-Salazar, Carmen Alejandra. "New development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia." Public Money & Management 40, no. 7 (2020): 527–30. http://dx.doi.org/10.1080/09540962.2020.1766196.

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Crivellari, Paolo. "Building public innovation for industrial risk prevention and crisis management: Genesis and development of a unique collaborative innovation." Social Science Information 58, no. 4 (2019): 589–607. http://dx.doi.org/10.1177/0539018419880106.

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Public innovation is a peculiar form of innovation that provides new policies, new products, new services, and new infrastructures to increase public value. Many barriers can prevent this kind of innovation, so it cannot be taken for granted. Consequently, it is important to understand the conditions that can produce it. The present article is a case study on SIMAGE, a collaborative public innovation that has no equivalent in Europe and was developed in the Italian petrochemical site of Porto Marghera (in the municipality of Venice) for industrial risk prevention and crisis management. Based o

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Cavallone, Mauro, and Rocco Palumbo. "Engaging citizens in collective co-production." TQM Journal 31, no. 5 (2019): 722–39. http://dx.doi.org/10.1108/tqm-02-2019-0040.

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Purpose Citizen engagement and public service co-production have been identified as essential ingredients of the recipe for public services’ quality improvement. However, the process of citizens’ involvement has rarely been investigated in the scientific literature. The purpose of this paper is to shed light on this issue, examining the expectations and perspectives of people involved in an ongoing process of collective public service co-production implemented in Val Brembilla, a small-sized municipality located in North-Western Italy. Design/methodology/approach A mixed research strategy was

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Sian, Suki, Francesca Magli, Alberto A. Nobolo, and Enrico Guarini. "Enacting accountability: The case of the Asili di Carità, 1913–1926." Accounting History 25, no. 2 (2019): 237–60. http://dx.doi.org/10.1177/1032373219845918.

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The Asili di Carità was a non-profit educational institution established for very young children by the Catholic Church in 1836 in the City of Milan. This study shows how the First World War, changes in political ideology and economic developments in northern Italy directly impacted upon the, sometimes precarious, financial position of the Asili. Within the context of such change, the Board of the Asili enacted accountability through the maintenance and presentation of accounting records and meetings with stakeholders. This study draws from both public and private archives to examine the decis

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Westrup, Ulrika. "The potential of service-dominant logic as a tool for developing public sector services." International Journal of Quality and Service Sciences 10, no. 1 (2018): 36–48. http://dx.doi.org/10.1108/ijqss-02-2016-0013.

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Purpose The purpose of this paper is to analyse and discuss the potential of the service-dominant logic (SDL) as a tool for developing more effective public sector services in practice. Design/methodology/approach One case concerning a public sector service organization has been studied – a contact centre in a Swedish municipality. The material consists of descriptions of managers’ and co-workers’ experiences of how day-to-day operations are performed to manage services provided to citizens. The material has been gathered via interviews and focus group interviews. Findings The study found that

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Higgs, Helen, and Andrew Worthington. "Consumer Preferences and Water Charging Options in a Large Urban Municipality." Public Works Management & Policy 5, no. 3 (2001): 209–17. http://dx.doi.org/10.1177/1087724x0153003.

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Zhu, Chunkui, and Chen Wu. "Public service motivation and organizational performance in Chinese provincial governments." Chinese Management Studies 10, no. 4 (2016): 770–86. http://dx.doi.org/10.1108/cms-08-2016-0168.

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Purpose This paper aims to examine different hypotheses concerning the effects of public service motivation (PSM) and other attitudinal or institutional dimensions on organizational performance (OP). Specifically, based on the experience of Chinese provincial governments, this study provides new evidence about how PSM may affect OP. Design/methodology/approach This study collected data from a survey of different provincial government departments in Sichuan Province, Hubei Province, Hunan Province and Chongqing Municipality in 2011. Using data from 761 respondents, Pearson correlation analysis

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Braswell, Michael, and Roger B. Daniels. "Auditing, Attestation, and Financial Reporting for an Early American Charity." Accounting Historians Journal 44, no. 2 (2017): 27–46. http://dx.doi.org/10.2308/aahj-10536.

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ABSTRACT Our study examines assurance and attestation practices of the Charleston Orphan House from 1790 to 1825 and represents a response to Alchian and Demsetz's (1972) call for research into the nature of stewardship and agency costs among nonprofits by providing evidence of the largely unexplored early American practices (Moussalli 2008; Sargiacomo and Gomes 2011). We document the origins of the assurance and attestation techniques used to legitimize the Charleston Orphan House and to minimize the agency costs faced by its public and private funders. We find that assurance and attestation

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Hansson, Lisa, and Frode Longva. "Contracting accountability in network governance structures." Qualitative Research in Accounting & Management 11, no. 2 (2014): 92–110. http://dx.doi.org/10.1108/qram-04-2014-0032.

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Purpose – The purpose of this paper is to illustrate how accountability is expressed in contractual arrangements found in network governance structures that provide public transport services and to raise discussion of how to understand contracting accountability in network governance contexts. Design/methodology/approach – The paper is rooted in two research traditions: contracting studies and studies of accountability in government/governance contexts. Content analysis is used in examining contracts from two cases. These contracts are of five types: contracts between public organizations, con

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Plaček, Michal, Jana Soukopová, Gabriela Vaceková, František Ochrana, and Martin Schmidt. "Another One Bites the Dust: Recurrent Procurement Contracts in the Czech Republic." Public Works Management & Policy 25, no. 4 (2019): 365–85. http://dx.doi.org/10.1177/1087724x19876647.

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This article deals with the phenomenon of repeated contracts, specifically the effect of trust in public contracts. Our main objective is to identify the factors that influence the concluding of repeated contracts and to verify whether repeated contracts lead to increases in prices. We use a complex dataset of public procurement of municipalities in the Czech Republic for the period of 2014-2017, which covers more than 4,000 public contracts. This range of data allows a larger number of variables to be applied, including specific independent variables concerning municipalities, such as the siz

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Harritz, Daniel. "Role of management devices in enacting strategy – case study of Shared Service Centre." Journal of Accounting & Organizational Change 12, no. 4 (2016): 504–21. http://dx.doi.org/10.1108/jaoc-02-2015-0023.

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Purpose This paper aims to illustrate the role of management devices in enacting strategy and strategic decisions, resulting in the development of a Shared Service Centre (SSC) in a Danish municipality. It shows how devices interact in defending, rejecting and reframing strategy, leading to the closure of the SSC to pave the way for new strategic ideas. Design/methodology/approach It uses a longitudinal case-based approach, which draws on actor-network theory, particularly Callon’s (1998) notions of framing and overflowing. These notions help describe strategic events and processes by highligh

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Brunes, Fredrik, Cecilia Hermansson, Han-Suck Song, and Mats Wilhelmsson. "NIMBYs for the rich and YIMBYs for the poor: analyzing the property price effects of infill development." Journal of European Real Estate Research 13, no. 1 (2020): 55–81. http://dx.doi.org/10.1108/jerer-11-2019-0042.

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Purpose This paper aims to analyze how nearby property prices are affected by new construction projects in Stockholm. If there is an impact on property prices, the authors endeavor to investigate whether the effects vary among different areas within the municipality, for different groups of inhabitants and for different types of housing (i.e. public versus private housing). Design/methodology/approach The authors use a difference-in-difference specification in a hedonic model, and the sample consists of more than 90,000 observations over the period 2005-2013. Findings The results are robust an

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Ngcamu, Bethuel Sibongiseni. "Employee perceptions of knowledge management in two service units: A case study of management services and organisational development (OD) and skills development units." Corporate Ownership and Control 8, no. 3 (2011): 464–78. http://dx.doi.org/10.22495/cocv8i3c4p4.

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The main objective of knowledge management in organizations is its “use” or “benefit”. A comprehensive review of the literature has revealed a rapidly increasing and eclectic body of knowledge relating to knowledge management by both practitioners and academics. Knowledge management initiatives adopted within eThekwini Municipality are technologically oriented and lack deeper analyses of knowledge. The purpose of this study is to gain knowledge on or insight into employee perceptions about the factors that contribute to the strategies for managing knowledge, to gain knowledge on, or insight in

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Zwane, Bonginkosi Keith, and Celani John Nyide. "Financial bootstrapping and the small business sector in a developing economy." Corporate Ownership and Control 14, no. 1 (2016): 433–42. http://dx.doi.org/10.22495/cocv14i1c3p3.

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The assumption in academic literature and public debate is that lack of financial resources generally restrains small businesses’ development and growth. With the constraints that small businesses face to access outside funding, there is a need to investigate bootstrapping as a means of obtaining resources which will lead to a reduction in the need for outside financing. The challenge facing small businesses in terms of obtaining finance from traditional sources has necessitated this study. A sample was chosen on a non-probability basis using convenience sampling of small business owners withi

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Shabani, Halit, Vlora Berisha, and Vjosa Hajdari. "Impact of the ownership form on cost management: A public-private partnership perspective." Problems and Perspectives in Management 19, no. 1 (2021): 305–16. http://dx.doi.org/10.21511/ppm.19(1).2021.26.

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The main motive of this study is to evaluate the adaptation of the form of public-private organization to cost control. The empirical analysis for this research includes time-series data from 2008 to 2019 for the EcoHigjiena company by comparing its costs when it was a publicly owned company with the costs over the time the company entered into the partnership agreement. The findings of the study show that public-private ownership is a critical factor in determining total costs of the company by reducing total costs by 10%. The control variables (such as landfill within the municipality, wages

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Araujo, Claudia Affonso Silva, Peter Wanke, and Marina Martins Siqueira. "A performance analysis of Brazilian public health: TOPSIS and neural networks application." International Journal of Productivity and Performance Management 67, no. 9 (2018): 1526–49. http://dx.doi.org/10.1108/ijppm-11-2017-0319.

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Purpose The purpose of this paper is to estimate the performance of Brazilian hospitals’ services and to examine contextual variables in the socioeconomic, demographic and institutional domains as predictors of the performance levels attained. Design/methodology/approach The paper applied a two-stage approach of the technique for order preference by similarity to the ideal solution (TOPSIS) in public hospitals in 92 Rio de Janeiro municipalities, covering the 2008–2013 period. First, TOPSIS is used to estimate the relative performance of hospitals in each municipality. Next, TOPSIS results are

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Persson, Erik Stig, Lars Nyberg, and Inge Svedung. "Flood warning in a Swedish local risk management context." Disaster Prevention and Management 24, no. 3 (2015): 383–96. http://dx.doi.org/10.1108/dpm-07-2014-0140.

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Purpose – The purpose of this paper is to explore how local early warning systems (EWSs) for floods are established at the municipality level in Sweden. The study also aims to analyse the role of EWSs in a risk management context. The overall purpose of this study is to elucidate how and to what extent the adoption of local EWSs can generate value-added benefits throughout the wider risk management process. Design/methodology/approach – Semi-structured interviews have been conducted with supervisors at each municipality in order to depict how local EWS are established at the municipality level

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Kim, Yunhwan, and Curt Hagquist. "Trends in adolescent mental health during economic upturns and downturns: a multilevel analysis of Swedish data 1988-2008." Journal of Epidemiology and Community Health 72, no. 2 (2017): 101–8. http://dx.doi.org/10.1136/jech-2017-209784.

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BackgroundA long-term trend of increasing mental health problems among adolescents in many Western countries indicates a great need to investigate if and how societal changes have contributed to the reported increase. Using seven waves of repeated cross-sectional data collected between 1988 and 2008 in Sweden, the current study examined if economic factors at the societal level (municipality unemployment rate) and at the individual level (worry about family finances), and their interaction could explain a secular trend in mental health problems.MethodsParticipants were 17 533 students of age 1

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Oliveira, F. A., V. Ehrig, K. Lang, et al. "Human papillomavirus genotype distribution and risk factors for infection in women from a small municipality in north east Brazil." International Journal of STD & AIDS 23, no. 9 (2012): e5-e10. http://dx.doi.org/10.1258/ijsa.2009.009199.

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In order to assess the prevalence of human papillomavirus (HPV) infection, the HPV genotypes and factors associated with infection, we conducted a population-based survey in a small municipality in north east Brazil among women aged between 12 and 49 years. A questionnaire regarding socioeconomic variables, reproductive life and sexual behaviour was used, and women were examined gynaecologically, followed by collection of vaginal lavage with saline solution for HPV DNA determination. HPV DNA was detected by the Digene®SHARP SignalTM-System, and further genotyped by INNO-LiPA Genotyping System®

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Kluvers, Ron. "Hierarchical position in local government and perceptions of accountability." Corporate Ownership and Control 11, no. 1 (2013): 326–31. http://dx.doi.org/10.22495/cocv11i1c3art3.

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This study explores the understanding of the concept of accountability held by Victorian local government managers and elected councillors in a New Public Management (NPM) environment. Accountability involves relationships between superiors and subordinates and in the case of local government between councillors, management and members of the community. Accountability relationships exist between councillors and management and between the different levels of management. The position that a person holds within local government is subject to the organization’s culture, in particular the values he

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Cohen, Sandra, Sotirios Karatzimas, and Vassilios-Christos Naoum. "The sticky cost phenomenon at the local government level: empirical evidence from Greece." Journal of Applied Accounting Research 18, no. 4 (2017): 445–63. http://dx.doi.org/10.1108/jaar-03-2015-0019.

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Purpose The purpose of this paper is to explore the asymmetric cost behaviour in Greek local governments. More precisely, it investigates whether municipality costs show stickiness or anti-stickiness behaviour after increases or decreases in the stream of their revenues. Design/methodology/approach The Anderson et al.’s (2003) approach is adapted to the public sector environment by using types of expenses and revenues typical to the local government setting. The data sample consists of 1,852 observations of Greek municipalities for the period 2002-2008. Findings The empirical evidence suggests

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Böhmer, Roland, Uwe Busbach-Richard, and Britta Kiesel. "The Kehler Management System: A Holistic Framework for the Administration of Municipalities." Economics and Culture 17, no. 2 (2020): 50–62. http://dx.doi.org/10.2478/jec-2020-0020.

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AbstractResearch purpose. Especially against the background of a globalised world, municipal managers are confronted with increasingly complex tasks. Furthermore, the range of tasks of a municipality and its stakeholders are very heterogeneous. While repetitive work processes are basically characterised by a clear starting position and objectives and the resources required to achieve these objectives are known and available, these manageable prerequisites are usually not present in complex public administration systems. The transfer of purely management ratio-based approaches from the business

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Böhmer, Roland, Uwe Busbach-Richard, and Britta Kiesel. "The Kehler Management System: A Holistic Framework for the Administration of Municipalities." Economics and Culture 17, no. 2 (2020): 50–62. http://dx.doi.org/10.2478/jec-2020-0020.

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Abstract Research purpose. Especially against the background of a globalised world, municipal managers are confronted with increasingly complex tasks. Furthermore, the range of tasks of a municipality and its stakeholders are very heterogeneous. While repetitive work processes are basically characterised by a clear starting position and objectives and the resources required to achieve these objectives are known and available, these manageable prerequisites are usually not present in complex public administration systems. The transfer of purely management ratio-based approaches from the busines

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Maran, Laura, Warwick Funnell, and Monia Castellini. "Accounting and the enactment of power: municipal reform by Peter Leopold 1774–1775." Accounting, Auditing & Accountability Journal 32, no. 4 (2019): 1146–74. http://dx.doi.org/10.1108/aaaj-10-2017-3180.

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Purpose The purpose of this paper is to understand the enduring, fundamental contributions of accounting practices in the pursuit of decentralization by governments, with an examination of Peter Leopold’s reform of the municipalities in the late eighteenth century in Italy. Design/methodology/approach An extensive textual analysis of the very comprehensive collection of primary sources of the Grand Duchy of Tuscany during the de’ Medici and Hapsburg-Lorraine’s rule identified the reasons for Peter Leopold’s decision to decentralize his government’s authority and responsibilities. A systemic co

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Wackerbauer, Johann. "Regulation and Privatisation of the Public Water Supply in England, France and Germany." Competition and Regulation in Network Industries 8, no. 2 (2007): 101–16. http://dx.doi.org/10.1177/178359170700800201.

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Faced with liberalisation proposals and an increasing internationalisation of water resource management, the question arises as to how a change of the regulatory framework in Germany would affect the market structure and the supply conditions in this area. The water supply companies in Germany have invested ca. €2.5 billion annually to achieve a high technical standard, which has resulted in high cost increases and price hikes. It is thus presumed that there is a high rationalisation potential for the municipal water suppliers. The questions of economic efficiency and the participation of priv

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Velho Júnior, Vágner Egídio, Isotilia Costa Melo, Paulo Nocera Alves Junior, and Daisy Aparecida do Nascimento Rebelatto. "Analysis of real estate management of lease service agreements by the public sector of a Latin American metropolis." Journal of Financial Management of Property and Construction 24, no. 1 (2019): 97–122. http://dx.doi.org/10.1108/jfmpc-06-2018-0031.

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Purpose The purpose of this paper is to characterize real estate lease management of the São Paulo City Municipality (PMSP), the largest metropolitan region in Latin America, for the provision of public education, health and social assistance services. Design/methodology/approach In addition, the management was also evaluated by a direct analysis of the obtained data (lease paid, area of the property, agency, zone, region, neighborhood, contract date, etc.) and by statistical regressions. Findings The results showed that the following: real estate properties with the greatest discrepancy of am

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Ramnarain, Claudette, and Sanjana Brijball Parumasur. "Assessing the effectiveness of financial compensation, promotional opportunities and workplace spirituality as employee motivational factors." Corporate Ownership and Control 13, no. 1 (2015): 1396–409. http://dx.doi.org/10.22495/cocv13i1c11p11.

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This study aims to determine whether employees are motivated to a greater extent by monetary (financial compensation) or non-monetary (promotion opportunities, workplace spirituality) incentives and, to assess whether biographical influences exist in this regard. The study was undertaken in a large municipality department in eThekweni (Durban), South Africa. A sample of 108 participants was drawn using the cluster sampling technique. In this quantitative, cross-sectional, hypothesis-testing methodology, data was collected using a questionnaire whose psychometric properties of validity and reli

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Brito, Elisabeth, Leonor Pais, Nuno Rebelo dos Santos, and Cláudia Figueiredo. "Knowledge management, customer satisfaction and organizational image discriminating certified from non-certified (ISO 9001) municipalities." International Journal of Quality & Reliability Management 37, no. 3 (2020): 451–69. http://dx.doi.org/10.1108/ijqrm-10-2018-0281.

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Purpose The purpose of this paper is to ascertain the extent to which knowledge management (KM), customer satisfaction (CS) and organizational image (OI) discriminate quality-certified municipalities from non-certified ones (ISO 9001). Design/methodology/approach An empirical study was carried out involving 81 Portuguese municipalities (40 certified, 41 non-certified), paired in a random sampling procedure. The Knowledge Management Questionnaire (n=1,372 municipality employees), the Customer Satisfaction Questionnaire and the Organizational Image Questionnaire (n=3,096 residents) were applied.

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