Do strategic cost policies lead to more sustainable practices Evidence from county governments

Q4 Economics, Econometrics and Finance
Ouadie Akaaboune, Royce D. Burnett, Christopher J. Skousen, Assyad Al-Wreiket
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引用次数: 0

Abstract

We contribute to social responsibility research by expanding its scope to include government-level actors and their stakeholders - citizens. We use county-level fiscal policy (strategic cost management) to investigate the public sector's role in maximising citizens' value through sustainability efforts. To date, inquiries of public sector sustainability take place mostly at the national level. Evidence suggests national-level inquiries are relatively poor indicators of public or private sustainability efforts and that investigations of sustainability at the local public sector-level may be more informative. Accordingly, we assess the link between strategic cost management and citizen-stakeholder value via panel analysis of 66 counties in Florida between 2005 and 2014. Contrasting prior literature, our results indicate a strategic cost management strategy that increased total aggregate county spending results in a reduction of emission levels. Further, when total spending is held constant while simultaneously allocating resources to social-public spending, county emission levels are reduced.
战略成本政策是否会导致更可持续的实践
我们将社会责任研究的范围扩大到政府层面的行为者及其利益相关者——公民,从而为社会责任研究做出贡献。我们使用县级财政政策(战略成本管理)来调查公共部门在通过可持续性努力实现公民价值最大化方面的作用。迄今为止,对公共部门可持续性的调查主要在国家一级进行。有证据表明,国家一级的调查是公共或私人可持续性努力的较差指标,而地方公共部门一级的可持续性调查可能提供更多信息。因此,我们通过2005年至2014年对佛罗里达州66个县的面板分析来评估战略成本管理与公民利益相关者价值之间的联系。对比先前的文献,我们的研究结果表明,战略成本管理策略,增加总总县支出导致排放水平的降低。此外,当总支出保持不变,同时将资源分配给社会公共支出时,县的排放水平会降低。
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来源期刊
CiteScore
0.70
自引率
0.00%
发文量
7
期刊介绍: IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.
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