Pub Date : 2022-03-21DOI: 10.1108/pap-01-2022-0006
K. Acharya, J. Scott
PurposeCorruption and dishonesty in the political and bureaucratic realms have impeded the ability of local governments to provide services and social justice in Nepali society. In light of this, the purpose of this research is to answer the key research question: what are the possibilities and limitations of local government in implementing constitutionally guaranteed rights in order to transform local communities?Design/methodology/approachThis study gathered qualitative data from 14 local governments in seven provinces. A total of 56 in-depth interviews were held with elected representatives, political parties, and government officials at both the national and local levels. Both open-ended and open-structured questionnaires were employed for the interviews.FindingsThe results indicate that capacity is a major constraint for local governments, which should be addressed to achieve successful local governance, inclusive citizen engagement, and strong technical, administrative and fiscal capabilities. Lack of local autonomy, political conflict and social class differences, external engagement, and conservative hierarchic government bureaucracy are major hurdles to growing capacity.Originality/valueThis paper analyses the capacity of newly restructured local governments through qualitative approach. It attempts to understand to what extent the Nepali local governments are capable in delivering the services at the local level as closest unit of the citizens.
{"title":"A study of the capabilities and limitations of local governments in providing community services in Nepal","authors":"K. Acharya, J. Scott","doi":"10.1108/pap-01-2022-0006","DOIUrl":"https://doi.org/10.1108/pap-01-2022-0006","url":null,"abstract":"PurposeCorruption and dishonesty in the political and bureaucratic realms have impeded the ability of local governments to provide services and social justice in Nepali society. In light of this, the purpose of this research is to answer the key research question: what are the possibilities and limitations of local government in implementing constitutionally guaranteed rights in order to transform local communities?Design/methodology/approachThis study gathered qualitative data from 14 local governments in seven provinces. A total of 56 in-depth interviews were held with elected representatives, political parties, and government officials at both the national and local levels. Both open-ended and open-structured questionnaires were employed for the interviews.FindingsThe results indicate that capacity is a major constraint for local governments, which should be addressed to achieve successful local governance, inclusive citizen engagement, and strong technical, administrative and fiscal capabilities. Lack of local autonomy, political conflict and social class differences, external engagement, and conservative hierarchic government bureaucracy are major hurdles to growing capacity.Originality/valueThis paper analyses the capacity of newly restructured local governments through qualitative approach. It attempts to understand to what extent the Nepali local governments are capable in delivering the services at the local level as closest unit of the citizens.","PeriodicalId":34601,"journal":{"name":"Public Administration and Policy-An Asia-Pacific Journal","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44706168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"法学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-18DOI: 10.1108/pap-04-2021-0027
Tasnim Murad Mamun, Sajib Chowdhury
PurposeStatus of fiscal health of local governments helps in determining planned budget and realistic action plan for citizens’ wellbeing. This paper aims to assess the fiscal health of local governments in Bangladesh.Design/methodologyUsing data from 18 south-western municipalities of Bangladesh during the fiscal year 2018–19, this research measures fiscal health by applying Wang, Dennis and Tu’s solvency test and Brown’s Ten-Point Test.FindingsThe result shows that one-tenth of the entire municipalities are endowed with better position, whereas almost 39 percent of municipalities are in the worst situation and nearly 50 percent of municipalities are in the average category. Because of having limited liabilities, the municipalities are endowed with more than enough cash solvency and reasonable level of long-run solvency. The key problems are that budgetary solvency of all municipalities is not satisfactory, and service expenses are more than their revenue generation. This study suggests improving the financial capabilities of the municipalities through properly using their resources, generating loans, and claiming a need-based budget from the central government.OriginalityThe paper investigates the status of fiscal solvency of local governments in Bangladesh in a new dimension. The findings might be helpful to policymakers in budgeting for development initiatives of local governments in Bangladesh so that citizens’ better wellbeing is ensured.
{"title":"Assessing fiscal health of local governments in Bangladesh: evidence from some south-western municipalities","authors":"Tasnim Murad Mamun, Sajib Chowdhury","doi":"10.1108/pap-04-2021-0027","DOIUrl":"https://doi.org/10.1108/pap-04-2021-0027","url":null,"abstract":"PurposeStatus of fiscal health of local governments helps in determining planned budget and realistic action plan for citizens’ wellbeing. This paper aims to assess the fiscal health of local governments in Bangladesh.Design/methodologyUsing data from 18 south-western municipalities of Bangladesh during the fiscal year 2018–19, this research measures fiscal health by applying Wang, Dennis and Tu’s solvency test and Brown’s Ten-Point Test.FindingsThe result shows that one-tenth of the entire municipalities are endowed with better position, whereas almost 39 percent of municipalities are in the worst situation and nearly 50 percent of municipalities are in the average category. Because of having limited liabilities, the municipalities are endowed with more than enough cash solvency and reasonable level of long-run solvency. The key problems are that budgetary solvency of all municipalities is not satisfactory, and service expenses are more than their revenue generation. This study suggests improving the financial capabilities of the municipalities through properly using their resources, generating loans, and claiming a need-based budget from the central government.OriginalityThe paper investigates the status of fiscal solvency of local governments in Bangladesh in a new dimension. The findings might be helpful to policymakers in budgeting for development initiatives of local governments in Bangladesh so that citizens’ better wellbeing is ensured.","PeriodicalId":34601,"journal":{"name":"Public Administration and Policy-An Asia-Pacific Journal","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41887490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"法学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-18DOI: 10.1108/pap-02-2021-0017
M. M. Thottoli
PurposeThe purpose of the paper is to examine current companies’ compliance with value-added tax (VAT) and the evolving role of the compliance officer in the listed companies at Muscat Stock Exchange (MSX), Oman.Design/methodology/approachThe study has collected various compliance measures set by Capital Market Authority (CMA) from 2011 to 2019. On top of the websites of CMA, MSX, Oman Tax Authority and other related websites, the paper has considered real data of specific compliance or disclosure measures set by CMA on all companies listed under MSX. The focused period from 2011 to 2019 is where CMA has provided disclosure data as part of mandatory disclosure requirements.FindingsThis paper identified that there is a lack of timely compliance by companies under the existing law, and these companies may face pressures for compliance with VAT enforcement in Oman. Therefore, to comply with the disclosure requirements of listed companies, there is a growing need to appoint a full-time compliance officer and do a compliance audit.Practical limitations/implicationsThe results of the study indicate the value of full-time compliance officers and compliance audits. The findings are able to aid in the appraisal of VAT accounting, compliance audit research, and in the selection of proper assessment methods and criteria.Originality/valueThis paper reviews the literature and provides new empirical analysis that are possibly beneficial for both scholars and accounting practitioners.
{"title":"A study on listed companies' compliance with value-added tax: the evolving role of compliance officer in Oman","authors":"M. M. Thottoli","doi":"10.1108/pap-02-2021-0017","DOIUrl":"https://doi.org/10.1108/pap-02-2021-0017","url":null,"abstract":"PurposeThe purpose of the paper is to examine current companies’ compliance with value-added tax (VAT) and the evolving role of the compliance officer in the listed companies at Muscat Stock Exchange (MSX), Oman.Design/methodology/approachThe study has collected various compliance measures set by Capital Market Authority (CMA) from 2011 to 2019. On top of the websites of CMA, MSX, Oman Tax Authority and other related websites, the paper has considered real data of specific compliance or disclosure measures set by CMA on all companies listed under MSX. The focused period from 2011 to 2019 is where CMA has provided disclosure data as part of mandatory disclosure requirements.FindingsThis paper identified that there is a lack of timely compliance by companies under the existing law, and these companies may face pressures for compliance with VAT enforcement in Oman. Therefore, to comply with the disclosure requirements of listed companies, there is a growing need to appoint a full-time compliance officer and do a compliance audit.Practical limitations/implicationsThe results of the study indicate the value of full-time compliance officers and compliance audits. The findings are able to aid in the appraisal of VAT accounting, compliance audit research, and in the selection of proper assessment methods and criteria.Originality/valueThis paper reviews the literature and provides new empirical analysis that are possibly beneficial for both scholars and accounting practitioners.","PeriodicalId":34601,"journal":{"name":"Public Administration and Policy-An Asia-Pacific Journal","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41739403","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"法学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-18DOI: 10.1108/pap-05-2021-0031
W. Lameck
PurposeThis article discusses the consequences of unethical leadership, particularly, the leader-follower relationship in the delivery of agricultural advisory services in Tanzania. It analyses the means through which ethical leadership framework can be used to address the problem of unethical leadership in this context.Design/methodology/approachThe article uses a comparative case study design to explain the position of ethical leadership in the delivery of agricultural advisory services in two local governments: Morogoro Municipality in Eastern Tanzania, and Hai District in Northern Tanzania.FindingsThe research shows that the delivery of agricultural extension services in Tanzania is guided by formal rules, which define the roles and responsibilities of local government officials and field workers. These roles and responsibilities are driven by national-level guidelines written by the Ministry of Agriculture. The guidelines define the key responsibilities of village, Ward and District level Agricultural Extension Officers. In developing the working schedule, agricultural extension workers at the village and ward levels are guided by an annual calendar that defines the seasons of the year and the relevant knowledge required by farmers. Nevertheless, the implementation of these schedules is compromised by a lack of resources and morale of field workers who in turn, cope through charging for the services, which is considered as their prime motives.Originality/valueThe findings can be of interest to national and local government policymakers and officials dealing with the delivery of agricultural advisory services in Tanzania.
{"title":"The influence of ethical leadership in the delivery of agricultural advisory services in Tanzania local government authorities","authors":"W. Lameck","doi":"10.1108/pap-05-2021-0031","DOIUrl":"https://doi.org/10.1108/pap-05-2021-0031","url":null,"abstract":"PurposeThis article discusses the consequences of unethical leadership, particularly, the leader-follower relationship in the delivery of agricultural advisory services in Tanzania. It analyses the means through which ethical leadership framework can be used to address the problem of unethical leadership in this context.Design/methodology/approachThe article uses a comparative case study design to explain the position of ethical leadership in the delivery of agricultural advisory services in two local governments: Morogoro Municipality in Eastern Tanzania, and Hai District in Northern Tanzania.FindingsThe research shows that the delivery of agricultural extension services in Tanzania is guided by formal rules, which define the roles and responsibilities of local government officials and field workers. These roles and responsibilities are driven by national-level guidelines written by the Ministry of Agriculture. The guidelines define the key responsibilities of village, Ward and District level Agricultural Extension Officers. In developing the working schedule, agricultural extension workers at the village and ward levels are guided by an annual calendar that defines the seasons of the year and the relevant knowledge required by farmers. Nevertheless, the implementation of these schedules is compromised by a lack of resources and morale of field workers who in turn, cope through charging for the services, which is considered as their prime motives.Originality/valueThe findings can be of interest to national and local government policymakers and officials dealing with the delivery of agricultural advisory services in Tanzania.","PeriodicalId":34601,"journal":{"name":"Public Administration and Policy-An Asia-Pacific Journal","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47247761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"法学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.1007/978-3-030-77363-2_7
Marvin T. Brown
{"title":"Reinhold Niebuhr During the Time of the White Compromise","authors":"Marvin T. Brown","doi":"10.1007/978-3-030-77363-2_7","DOIUrl":"https://doi.org/10.1007/978-3-030-77363-2_7","url":null,"abstract":"","PeriodicalId":34601,"journal":{"name":"Public Administration and Policy-An Asia-Pacific Journal","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76375850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"法学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.1007/978-3-030-77363-2_2
Marvin T. Brown
{"title":"The Earth","authors":"Marvin T. Brown","doi":"10.1007/978-3-030-77363-2_2","DOIUrl":"https://doi.org/10.1007/978-3-030-77363-2_2","url":null,"abstract":"","PeriodicalId":34601,"journal":{"name":"Public Administration and Policy-An Asia-Pacific Journal","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85806022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"法学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.1007/978-3-319-31816-5_4371-1
Mingean Park, Byung-Ho Lee, Soonae Park
{"title":"Birth Trajectory and Population Policy in South Korea","authors":"Mingean Park, Byung-Ho Lee, Soonae Park","doi":"10.1007/978-3-319-31816-5_4371-1","DOIUrl":"https://doi.org/10.1007/978-3-319-31816-5_4371-1","url":null,"abstract":"","PeriodicalId":34601,"journal":{"name":"Public Administration and Policy-An Asia-Pacific Journal","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78588582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"法学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.1007/978-3-319-31816-5_4369-1
Sunday Odo Nwangbo, I. Ukeje, K. Ololo
{"title":"State and Vigilantism: Interrogating Nigeria’s Experience","authors":"Sunday Odo Nwangbo, I. Ukeje, K. Ololo","doi":"10.1007/978-3-319-31816-5_4369-1","DOIUrl":"https://doi.org/10.1007/978-3-319-31816-5_4369-1","url":null,"abstract":"","PeriodicalId":34601,"journal":{"name":"Public Administration and Policy-An Asia-Pacific Journal","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87503055","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"法学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.1007/978-3-030-77363-2_9
Marvin T. Brown
{"title":"Civilian Empowerment: A Theological Inquiry","authors":"Marvin T. Brown","doi":"10.1007/978-3-030-77363-2_9","DOIUrl":"https://doi.org/10.1007/978-3-030-77363-2_9","url":null,"abstract":"","PeriodicalId":34601,"journal":{"name":"Public Administration and Policy-An Asia-Pacific Journal","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72859192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"法学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.1007/978-3-030-77363-2_5
Marvin T. Brown
{"title":"The Civic","authors":"Marvin T. Brown","doi":"10.1007/978-3-030-77363-2_5","DOIUrl":"https://doi.org/10.1007/978-3-030-77363-2_5","url":null,"abstract":"","PeriodicalId":34601,"journal":{"name":"Public Administration and Policy-An Asia-Pacific Journal","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80138758","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"法学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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