{"title":"What Factors Drive Faithful Financial Reporting by Subnational Governments? Insights from Switzerland","authors":"Naomi Luta","doi":"10.4335/21.2.343-367(2023)","DOIUrl":"https://doi.org/10.4335/21.2.343-367(2023)","url":null,"abstract":"Using the context of the 26 Swiss subnational governments, this paper aims to empirically identify factors driving—or not—the use of accounting and reporting standards aimed to increase financial faithfulness. Because the 26 entities had a certain autonomy, as they jointly implemented two major successive accounting reforms over the past forty years, policy outcomes were heterogeneous. Findings suggest that both citizen demand and government supply-side factors contribute to explaining the extent to which each entity’s policy led to a faithful reporting. This paper thus highlights some of the challenges in implementing supranational (e.g., IPSAS, EPSAS) or national accounting standards at lower tiers, when governments have some leeway over the process, while yet facing strong democratic scrutiny.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"29 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73925025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rahmat Saputra, Z. Muttaqin, Hernadi Affandi, Adrian E. Rompis
{"title":"Discretion as a Government Policy Innovation in Indonesia","authors":"Rahmat Saputra, Z. Muttaqin, Hernadi Affandi, Adrian E. Rompis","doi":"10.4335/21.2.441-469(2023)","DOIUrl":"https://doi.org/10.4335/21.2.441-469(2023)","url":null,"abstract":"The research aims to find out how discretion is implemented as a form of government policy innovation in Indonesia. The importance of discretion for local governments to provide innovative policies for ideal government services. This study uses normative legal research methods with statutory approaches, conceptual approaches, case approaches, and comparative approaches. The analytical method used is descriptive and prescriptive methods. The results of the discussion show that discretionary arrangements that are implemented as a form of government policy innovation are steps that must be taken in supporting innovative officials as an effort to find common ground between innovation and law, not to be passive in realizing innovation. Discretionary criteria as government policy innovations in their implementation are assessed based on four aspects: authority, limits, testing, and judicial control. The ideal discretionary model in making innovation policies to realize bureaucratic reform must be based on the main values of the welfare state. In addition, discretionary policies must follow Pancasila values, as well as collaboration between authorities. Discretionary policies must follow the general principles of good governance (AUPB). Thus, it is necessary to have additional principles as a basis for implementing discretionary innovation policies in realizing bureaucratic reform, namely the principle of motivation, the principle of fair play, the principle of prohibition of detournement de pouvoir, the principle of justice, the principle of freedom, the principle of integrity, the principle of real goals, the principle of effectiveness and the principle of participation.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"113 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78071343","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Colonial Governance System in Pakistan: A Case Study of South Waziristan, Newly Merged District","authors":"Muhammad Mahsud, N. Naseer, M. Fatima","doi":"10.4335/21.2.421-439(2023)","DOIUrl":"https://doi.org/10.4335/21.2.421-439(2023)","url":null,"abstract":"This paper discusses the former colonial governance system based on special set of laws known as Frontier Crimes Regulation (FCR) in the erstwhile FATA (Federally Administered Tribal Areas, present-day Newly Merged Tribal Districts). The main purpose of the research is to provide an argument that the colonial governance structure was not the only cause for the widespread militancy in South Waziristan, part of the Newly Merged District. From in-depth interviews with different stakeholders and literature review, it is found out that the FCR with all its inherent faults was deemed successful in the administration of the North West Frontier and it was not responsible for the militancy in the tribal district of South Waziristan. Thus, the paper analyzes the old governance system prior to the spillover of militants and it reaches to the conclusion that the FCR proved to be an effective tool for the political administration of the border area of South Waziristan in both the colonial and post-colonial periods. The study emphases that mismanagement, corruption and incompetency of bureaucracy has led to the weakening of FCR, traditional institutions of dispute resolution and the indigenous leadership model thereby creating leadership vacuum which was in turn filled by the militants. The study has employed ethnographic based data collection techniques to reach the findings that old administrative structure is not responsible for the chaos and militancy in South Waziristan.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"99 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90720372","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
H. Tutar, İsmail Hakkı Parlak, Ferruh Tuzcuoğlu, Nuran Öztürk Başpınar, Selçuk Nam
{"title":"Analyzing the Web Sites of Metropolitan Municipalities in Turkey in Terms of Digital Access Indicators","authors":"H. Tutar, İsmail Hakkı Parlak, Ferruh Tuzcuoğlu, Nuran Öztürk Başpınar, Selçuk Nam","doi":"10.4335/21.2.471-494(2023)","DOIUrl":"https://doi.org/10.4335/21.2.471-494(2023)","url":null,"abstract":"E-government and e-municipality practices, which have gained critical importance in terms of the spread of citizen-oriented service and participatory management approach in local governments, have become a state policy in many countries. In Turkey, within the framework of restructuring the public administration and the e-transformation strategy, e-municipality practices are being expanded in local governments. One of the critical developments in the field of public administration in Turkey recently is e-government applications and e-municipality, which is its reflection on local governments. E-municipality applications are used as a local government strategy to quickly meet the citizens' municipal needs and reduce service costs. In this study, e-municipality services of metropolitan municipalities in Turkey; It is intended to be analyzed in terms of accessibility, performance, Searches Engine Optimization, and Best Practice indicators. The research findings show that the e-municipal services of metropolitan municipalities in Turkey should be improved significantly, given the mentioned indicators.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"11 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88674114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Zhiyang Lin, O. Tarasova, O. Lomakina, Olga Li, Irina A. Gribkova
{"title":"Public Services: Forced Digitalization in a Pandemic - The Nuances of Management","authors":"Zhiyang Lin, O. Tarasova, O. Lomakina, Olga Li, Irina A. Gribkova","doi":"10.4335/21.1.93-116(2023)","DOIUrl":"https://doi.org/10.4335/21.1.93-116(2023)","url":null,"abstract":"The aim of the article is to assess the digital transformation quantitatively and qualitatively in the management of public services against the background of the pandemic. The E-Government Development Index (EGDI) analog for evaluating the effectiveness of digital public services was developed. Qualitative and quantitative changes in digital transformation in the management of public services on the background of the pandemic were determined. It was found that no more extensive range of non-mandatory actions aimed at improving the client-oriented nature of public services and communication is observed in the innovative regions of the Russian Federation. It is established that the main transformations are qualitative, as the trend of increasing digitalization of public services was observed even before the pandemic, but during the pandemic the requirements for the expansion of such services, their efficiency, \"customer centricity\", and communication both within the organization and with users have increased.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"4 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89230089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Sub-sovereign Fiscal Rules in Poland in Comparison with Measures Adopted in the US, China, and Selected EU Countries","authors":"Mirosław Czekaj, Marta Postuła","doi":"10.4335/21.1.17-43(2023)","DOIUrl":"https://doi.org/10.4335/21.1.17-43(2023)","url":null,"abstract":"Measures to increase debt sustainability and related creditworthiness play an important role in sovereign fiscal policy. The establishing of fiscal rules delimits fiscal policy through specific limits for particular budget aggregates. Fiscal rules in Poland were analyzed against measures applied in European Union countries, with emphasis on changes due to COVID-19. Also differences in fiscal rules at the regional and local level in the United States, China, and Poland are described. Conclusions from the research lead to the identification of a relationship between the restrictiveness of the rules and possibilities to maintain budget balance and prevent excessive indebtedness. Important conclusions may be also drawn from different reactions for crisis in the fiscal rules area – from relaxing the rules to wide use of special fund or financial vehicles – which were crucial states reply to fiscal burdens.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"8 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73275353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Democratic Governance and Public Funding Strategies: Does Citizen Participation Impact Revenue Diversification?","authors":"Ji Hyung Park","doi":"10.4335/21.1.71-72(2023)","DOIUrl":"https://doi.org/10.4335/21.1.71-72(2023)","url":null,"abstract":"Citizens can either support or resist new tax and/or nontax policies for revenue-raising in the budgetary process. The relationship between citizens’ role and revenue diversification is an important but under-researched topic. Therefore, to fill this gap in the existing knowledge, this study aims to explore the relationship between citizen participation and revenue diversification. Using the 2012 ICMA data paired with multiple data sources, this exploration offered empirical evidence that citizen participation has significant positive effects on the levels of tax and nontax revenue diversification. Further, the results confirm that local governments with a commitment to citizen participation are more likely to diversify their revenue structures.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"13 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87690301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Procedural Aspects of the Usage of Local Water Resources in Connection with the Marketing of Natural Mineral Waters and Spring Waters: Comments on the Provisions of the EU Law and Polish Law","authors":"Edyta Całka, Dominika M. Gratkowska-Zmuda","doi":"10.4335/21.1187-211(2023)","DOIUrl":"https://doi.org/10.4335/21.1187-211(2023)","url":null,"abstract":"According to EU law, proper water management is to ensure enduring and sustainable development taking into account the economic use of water resources and the availability of water in adequate quality and quantity. Within the framework of proper water management in the EU Member States, the use of local water resources for economic purposes involves state intervention in the form of granting of a permit (water-law permit or licence) for the exploitation of water intakes located in a given geographical area. However, obtaining such a permit does not entitle the undertaking to market the extracted waters as natural mineral waters or spring waters. To be able to use groundwater in bottling industry, national authorities must assess and classify the water. Of crucial importance are full water tests, which include the analysis of organoleptic, chemical and physico-chemical properties and microbiological examination of the water. As for natural mineral waters, the undertaking must also apply for official recognition of the water. The recognition procedure does not apply to spring waters.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"219 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74714906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Economic Evaluation of Investment Projects: Determining the Key Factors for Final Investment Decision","authors":"Vanja Grozdić, Jelena Demko-Rihter","doi":"10.4335/21.1.45-70(2023)","DOIUrl":"https://doi.org/10.4335/21.1.45-70(2023)","url":null,"abstract":"Evaluation of investment projects is a crucial part of the investment decision-making process. Although dynamic evaluation techniques are precise and theoretically correct, they can still lead to the wrong investment decision. The main goal of this study was to identify the key drivers of investment projects’ profitability from the point of view of the company, municipality and society. Data on 26 investment projects were gathered and analyzed. The results of the principal component analysis (PCA) showed that the net present value, when compared to the internal rate of return and discounted payback period, represents the key indicator of the profitability of investment projects. Also, PCA showed that the total sales and total costs, when compared to the initial investment and discount rate, represent the key factors that affect the profitability of investment projects. Regression analysis (OLS) confirmed these results since the total sales and total costs have the highest and statistically significant effect on the net present value of investment projects.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"127 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79846522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Evaluation of the Quality of Web-Based Integrated Administration Services (PATEN) in Sidoarjo District, Indonesia","authors":"Diana Hertati","doi":"10.4335/21.1.1-15(2023)","DOIUrl":"https://doi.org/10.4335/21.1.1-15(2023)","url":null,"abstract":"The Regional Integrated Administration Service Program (PATEN) is one of the currently web-based programs to support the optimization of public service performance related to licensing to document issuance in Sidoarjo Regency, Indonesia. This research aims to develop a service quality evaluation model in information systems by examining the understanding and application of the e-government field. Achieving this study’s objectives should produce: 1) mapping critical factors to develop web-based quality evaluation models for PATEN, 2) formulating web-based development of quality evaluation models for PATEN, and 3) adopting strategies for developing web-based PATEN quality evaluation models in Sidoarjo Regency Government. The research method used is descriptive research with a qualitative approach. The research location is Sukodono District and Buduran District, Sidoarjo Regency Government, Indonesia. The data collection method included interviews, focus groups, and discussions. The research results show that the mapping of critical factors in developing a web-based quality evaluation model of PATEN in terms of knowledge development of employees who have often attended workshops to support employee competence in providing public services; leadership strongly supports innovation. Standard Operating Procedures and the innovation network are under continuous development. This study develops an e-government-based evaluation model of sub-district integrated administrative services quality. It combines the previous model of improving the service quality of electronic-based systems to improve the quality of continuity of use and a model of service measurement to consumers using the website.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"36 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80015270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}