Pub Date : 2023-04-03DOI: 10.1080/12294659.2023.2204571
Jungsook Kim, Nara Park
ABSTRACT In this study, we aimed to test the effects of various factors on the revenue of development non-governmental organizations (NGOs) by empirically analyzing their diversification strategies (i.e. revenue sources, beneficiary countries, and fields types), institutional practices (i.e. accountability and professionality), and their organizational capacity. We conducted panel regression analyses with random effects on development NGOs in South Korea using data collected between 2016 and 2019. In all statistical tests, organizational capacity consistently exerted a significantly positive effect on the revenue of NGOs, corroborating our theoretical predictions based on resource dependence theory. In addition, institutional practices, particularly accountability programs, were useful for those NGOs that did not already generate high revenue, while diversification had differential effects. In particular, it was helpful for relatively new NGOs to diversify their revenue sources and/or fields types but not necessarily for older and/or high-revenue NGOs.
{"title":"What determines the revenue of development NGOs in South Korea?: exploring differences between revenue and age groups","authors":"Jungsook Kim, Nara Park","doi":"10.1080/12294659.2023.2204571","DOIUrl":"https://doi.org/10.1080/12294659.2023.2204571","url":null,"abstract":"ABSTRACT In this study, we aimed to test the effects of various factors on the revenue of development non-governmental organizations (NGOs) by empirically analyzing their diversification strategies (i.e. revenue sources, beneficiary countries, and fields types), institutional practices (i.e. accountability and professionality), and their organizational capacity. We conducted panel regression analyses with random effects on development NGOs in South Korea using data collected between 2016 and 2019. In all statistical tests, organizational capacity consistently exerted a significantly positive effect on the revenue of NGOs, corroborating our theoretical predictions based on resource dependence theory. In addition, institutional practices, particularly accountability programs, were useful for those NGOs that did not already generate high revenue, while diversification had differential effects. In particular, it was helpful for relatively new NGOs to diversify their revenue sources and/or fields types but not necessarily for older and/or high-revenue NGOs.","PeriodicalId":39993,"journal":{"name":"International Review of Public Administration","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42106200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-03DOI: 10.1080/12294659.2023.2219475
D. Panda
ABSTRACT This study examines nonprofit competition for grant acquisition from the behavioral reasoning theory. The study was conducted in 2 phases. Personal interviews were conducted with the senior managers of 44 Nonprofit Organizations (NPOs), and information was processed using a coding technique to find out the ‘reason for’ and the ‘reason against’ nonprofit competition for grant acquisition (study 1). Post that, responses were collected from 377 senior NPO managers and the information was processed using confirmatory factor analysis and structural equation modeling (study 2). The ‘reason for’ nonprofit competition was the reputational benefit and sustainability benefit, and the ‘reason against’ nonprofit competition was the organizational barrier, knowledge barrier, and image barrier. The ‘reason for’ positively impacted and the ‘reason against’ negatively impacted the motive and intention of nonprofit leaders for grant acquisition. The motive for grant acquisition positively impacted the intention for grant acquisition in nonprofit leaders.
{"title":"A behavioral reasoning theory of nonprofit competition for grant acquisition","authors":"D. Panda","doi":"10.1080/12294659.2023.2219475","DOIUrl":"https://doi.org/10.1080/12294659.2023.2219475","url":null,"abstract":"ABSTRACT This study examines nonprofit competition for grant acquisition from the behavioral reasoning theory. The study was conducted in 2 phases. Personal interviews were conducted with the senior managers of 44 Nonprofit Organizations (NPOs), and information was processed using a coding technique to find out the ‘reason for’ and the ‘reason against’ nonprofit competition for grant acquisition (study 1). Post that, responses were collected from 377 senior NPO managers and the information was processed using confirmatory factor analysis and structural equation modeling (study 2). The ‘reason for’ nonprofit competition was the reputational benefit and sustainability benefit, and the ‘reason against’ nonprofit competition was the organizational barrier, knowledge barrier, and image barrier. The ‘reason for’ positively impacted and the ‘reason against’ negatively impacted the motive and intention of nonprofit leaders for grant acquisition. The motive for grant acquisition positively impacted the intention for grant acquisition in nonprofit leaders.","PeriodicalId":39993,"journal":{"name":"International Review of Public Administration","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48504732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-03DOI: 10.1080/12294659.2023.2221012
B. Jeong, J. Yun, Sung‐Ju Kim
ABSTRACT This study examines to what extent the respective countries’ global pandemic response policies are determined by national-level policy factors (governance factor and public spending) and transnational factors (migrant & foreign direct investment-in-flow). This research employs Oxford University’s COVID-19 Government Response Index (GRI) to reflect upon 147 countries’ response types and extents against the global pandemic. This GRI consists of a containment and health index, an economic support index, and the original stringency index. By utilizing multiple regression analysis, this study assesses the effects of domestic and transnational factors on the government’s stringency level. The results reveal that the governance factor turned out to have a significant positive effect. Domestic and transnational factors show partial and inconsistent effects. This study also discloses the difference in governments’ pandemic responses by continent. This study contributes to refining conventional domestic public administration theory and exploring transnational public administration theory reflected in governments’ COVID-19 responses.
{"title":"What determines governments’ COVID-19 response policies?: examining national level policy and transnational factors","authors":"B. Jeong, J. Yun, Sung‐Ju Kim","doi":"10.1080/12294659.2023.2221012","DOIUrl":"https://doi.org/10.1080/12294659.2023.2221012","url":null,"abstract":"ABSTRACT This study examines to what extent the respective countries’ global pandemic response policies are determined by national-level policy factors (governance factor and public spending) and transnational factors (migrant & foreign direct investment-in-flow). This research employs Oxford University’s COVID-19 Government Response Index (GRI) to reflect upon 147 countries’ response types and extents against the global pandemic. This GRI consists of a containment and health index, an economic support index, and the original stringency index. By utilizing multiple regression analysis, this study assesses the effects of domestic and transnational factors on the government’s stringency level. The results reveal that the governance factor turned out to have a significant positive effect. Domestic and transnational factors show partial and inconsistent effects. This study also discloses the difference in governments’ pandemic responses by continent. This study contributes to refining conventional domestic public administration theory and exploring transnational public administration theory reflected in governments’ COVID-19 responses.","PeriodicalId":39993,"journal":{"name":"International Review of Public Administration","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43438136","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-03DOI: 10.1080/12294659.2023.2225911
Jiwon Suh, Hyoungah Kim, A. Han
ABSTRACT The prolonged COVID−19 pandemic has given governments the challenge of increasing policy effect certainties while tackling uncertainties derived from the crisis. This research investigates the policy learning that occurred across the waves by specifically focusing on South Korea’s policy implementations directed at healthcare facility management, including practitioners, during the pandemic. To empirically analyze the government’s prompt response to changing COVID−19 situations, a text analysis of the official government briefings and a semi-structured interview were conducted. The results show that the government may have gained confidence in their policy decision and implemented policies more decisively in the later waves despite the surge of COVID−19 cases. Our findings provide an example of an uncertainty-certainty mechanism in a crisis that explains a relationship between policy learning and confidence. We also suggest capabilities that enable governments to enhance policy effects and cope with uncertainties.
{"title":"Policy confidence in crises: an examination across waves of the COVID-19 pandemic","authors":"Jiwon Suh, Hyoungah Kim, A. Han","doi":"10.1080/12294659.2023.2225911","DOIUrl":"https://doi.org/10.1080/12294659.2023.2225911","url":null,"abstract":"ABSTRACT The prolonged COVID−19 pandemic has given governments the challenge of increasing policy effect certainties while tackling uncertainties derived from the crisis. This research investigates the policy learning that occurred across the waves by specifically focusing on South Korea’s policy implementations directed at healthcare facility management, including practitioners, during the pandemic. To empirically analyze the government’s prompt response to changing COVID−19 situations, a text analysis of the official government briefings and a semi-structured interview were conducted. The results show that the government may have gained confidence in their policy decision and implemented policies more decisively in the later waves despite the surge of COVID−19 cases. Our findings provide an example of an uncertainty-certainty mechanism in a crisis that explains a relationship between policy learning and confidence. We also suggest capabilities that enable governments to enhance policy effects and cope with uncertainties.","PeriodicalId":39993,"journal":{"name":"International Review of Public Administration","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49637127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-03DOI: 10.1080/12294659.2023.2219474
Dukyun Hwang, Soonae Park
ABSTRACT This study focused on the factors that influence the level of expectations. In this study, three types of expectations were used: positive, normative, and ideal expectation. An empirical analysis is conducted to determine whether these factors have a significant impact on expectations. Influencing factors were derived based on the concept of each expectation type: satisfaction with previous policies and public services, trust in the government, and perception of the government’s responsibility for social issues. By analyzing survey data, we find that the influencing factors related to positive and normative expectations were statistically significant. However, the results pertaining to ideal expectations diverge from our initial hypothesis. These findings underscore the importance of specifying the expectation type and considering the primary influencing factors when incorporating expectation variables in research.
{"title":"An exploratory study of factors influencing expectations of government: considering expectation types","authors":"Dukyun Hwang, Soonae Park","doi":"10.1080/12294659.2023.2219474","DOIUrl":"https://doi.org/10.1080/12294659.2023.2219474","url":null,"abstract":"ABSTRACT This study focused on the factors that influence the level of expectations. In this study, three types of expectations were used: positive, normative, and ideal expectation. An empirical analysis is conducted to determine whether these factors have a significant impact on expectations. Influencing factors were derived based on the concept of each expectation type: satisfaction with previous policies and public services, trust in the government, and perception of the government’s responsibility for social issues. By analyzing survey data, we find that the influencing factors related to positive and normative expectations were statistically significant. However, the results pertaining to ideal expectations diverge from our initial hypothesis. These findings underscore the importance of specifying the expectation type and considering the primary influencing factors when incorporating expectation variables in research.","PeriodicalId":39993,"journal":{"name":"International Review of Public Administration","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44290983","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-31DOI: 10.1080/12294659.2023.2192621
Sally Washington
ABSTRACT This article highlights three common capability gaps that are increasingly apparent in government policy making: learning from the past, anticipating the future, and bringing more diverse voices into public policy design and delivery. It advocates for the integration of three essential capabilities – hindsight, foresight, and deep insight – into policy making systems to enhance the evidence used in policy decisions and to shift mind-sets from narrow problem-solving to creating opportunities for better futures for society. To develop hindsight capability, policy makers must transition toward a learning system that prioritizes continuous adaptation. The integration of foresight capability into policy design can enhance policy makers’ abilities to proactively anticipate and address potential future challenges. For a more comprehensive understanding of policy and its effects on stakeholders, policy makers can improve the utilization of data and user-centered design methodologies. Establishing an evidence infrastructure that incorporates academic expertise can support effective government policy making and better-informed policy choices.
{"title":"Hindsight, foresight, insight: three lenses for better policy-making","authors":"Sally Washington","doi":"10.1080/12294659.2023.2192621","DOIUrl":"https://doi.org/10.1080/12294659.2023.2192621","url":null,"abstract":"ABSTRACT This article highlights three common capability gaps that are increasingly apparent in government policy making: learning from the past, anticipating the future, and bringing more diverse voices into public policy design and delivery. It advocates for the integration of three essential capabilities – hindsight, foresight, and deep insight – into policy making systems to enhance the evidence used in policy decisions and to shift mind-sets from narrow problem-solving to creating opportunities for better futures for society. To develop hindsight capability, policy makers must transition toward a learning system that prioritizes continuous adaptation. The integration of foresight capability into policy design can enhance policy makers’ abilities to proactively anticipate and address potential future challenges. For a more comprehensive understanding of policy and its effects on stakeholders, policy makers can improve the utilization of data and user-centered design methodologies. Establishing an evidence infrastructure that incorporates academic expertise can support effective government policy making and better-informed policy choices.","PeriodicalId":39993,"journal":{"name":"International Review of Public Administration","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48747755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-02DOI: 10.1080/12294659.2023.2179719
K. Chung, Daeun Kim
ABSTRACT Since social trust plays an important role in the economic and social development of society, much attention has been paid to the determinants of social trust. However, prior studies have shown ambivalent results. This study focuses on the role of information communication technology (ICT) in enhancing social trust. Using two-way fixed effects panel data analysis, this article examines the effects of two types of ICT infrastructure – mobile cellular capacity and fixed internet capacity – on social trust for more than 120 countries from 2000 to 2010 for the fixed internet capacity and 1990 to 2010 for the mobile cellular capacity. Our main results show that mobile cellular capacity displays a statistically robust and positive effect while fixed internet capacity shows negative effect on social trust, with robustness checks confirming the main results. Our analysis implies that for countries desiring to enhance social trust, increasing mobile cellular capacity is critical.
{"title":"Information and communication technology (ICT) infrastructure and social trust: global evidence","authors":"K. Chung, Daeun Kim","doi":"10.1080/12294659.2023.2179719","DOIUrl":"https://doi.org/10.1080/12294659.2023.2179719","url":null,"abstract":"ABSTRACT Since social trust plays an important role in the economic and social development of society, much attention has been paid to the determinants of social trust. However, prior studies have shown ambivalent results. This study focuses on the role of information communication technology (ICT) in enhancing social trust. Using two-way fixed effects panel data analysis, this article examines the effects of two types of ICT infrastructure – mobile cellular capacity and fixed internet capacity – on social trust for more than 120 countries from 2000 to 2010 for the fixed internet capacity and 1990 to 2010 for the mobile cellular capacity. Our main results show that mobile cellular capacity displays a statistically robust and positive effect while fixed internet capacity shows negative effect on social trust, with robustness checks confirming the main results. Our analysis implies that for countries desiring to enhance social trust, increasing mobile cellular capacity is critical.","PeriodicalId":39993,"journal":{"name":"International Review of Public Administration","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49585623","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-02DOI: 10.1080/12294659.2023.2180903
Mette Bisgaard
ABSTRACT As subjects of the policy and rules enforced by the state, citizens play a key role in the implementation of public policies. However, our knowledge about the role of the citizen is limited in Public Administration research. This article conceptualizes and develops a measurement scale for citizens’ subjective perception of their competence to handle interaction with bureaucracy, namely citizens’ bureaucratic self-efficacy. Bureaucratic self-efficacy consists of two dimensions: citizens’ self-efficacy in (1) understanding rules and processes and (2) communicative abilities related to interactions with bureaucracy. The author tested the dimensionality of the concept using exploratory and confirmatory factor analysis, which confirmed the concept’s two dimensions. Through additional validity tests, the concept demonstrated good psychometric properties. The scales correlate with citizens’ decision outcomes and their perceived substantive and procedural justice. This indicates that the measurement is able to predict citizens’ outcomes when interacting with bureaucracy.
{"title":"Dealing with bureaucracy: measuring citizens’ bureaucratic self-efficacy","authors":"Mette Bisgaard","doi":"10.1080/12294659.2023.2180903","DOIUrl":"https://doi.org/10.1080/12294659.2023.2180903","url":null,"abstract":"ABSTRACT As subjects of the policy and rules enforced by the state, citizens play a key role in the implementation of public policies. However, our knowledge about the role of the citizen is limited in Public Administration research. This article conceptualizes and develops a measurement scale for citizens’ subjective perception of their competence to handle interaction with bureaucracy, namely citizens’ bureaucratic self-efficacy. Bureaucratic self-efficacy consists of two dimensions: citizens’ self-efficacy in (1) understanding rules and processes and (2) communicative abilities related to interactions with bureaucracy. The author tested the dimensionality of the concept using exploratory and confirmatory factor analysis, which confirmed the concept’s two dimensions. Through additional validity tests, the concept demonstrated good psychometric properties. The scales correlate with citizens’ decision outcomes and their perceived substantive and procedural justice. This indicates that the measurement is able to predict citizens’ outcomes when interacting with bureaucracy.","PeriodicalId":39993,"journal":{"name":"International Review of Public Administration","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41847029","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-02DOI: 10.1080/12294659.2023.2184609
D. Hundt
ABSTRACT This paper illustrates the analytical value of applying the notion of state tradition to foreign policy analysis. Whereas state tradition has often been discussed in a domestic context and in terms of the relationship between citizens and the state, foreign policy tends to be understood as the product of a state’s position within the international system. This paper proposes that a state tradition is best thought of as a set of ideas that are ‘invented’ for specific purposes, which makes it valuable for conducting critical and historically informed analysis of foreign policy. It demonstrates this analytical value by revisiting the responses of Australia and South Korea to the COVID-19 pandemic, and thereby reveals the operation of two varieties of state tradition and their understandings of the appropriate role of the state in domestic and international affairs.
{"title":"Two paths to managing COVID-19: the varieties of state tradition and their impact on foreign policy in Australia and South Korea","authors":"D. Hundt","doi":"10.1080/12294659.2023.2184609","DOIUrl":"https://doi.org/10.1080/12294659.2023.2184609","url":null,"abstract":"ABSTRACT This paper illustrates the analytical value of applying the notion of state tradition to foreign policy analysis. Whereas state tradition has often been discussed in a domestic context and in terms of the relationship between citizens and the state, foreign policy tends to be understood as the product of a state’s position within the international system. This paper proposes that a state tradition is best thought of as a set of ideas that are ‘invented’ for specific purposes, which makes it valuable for conducting critical and historically informed analysis of foreign policy. It demonstrates this analytical value by revisiting the responses of Australia and South Korea to the COVID-19 pandemic, and thereby reveals the operation of two varieties of state tradition and their understandings of the appropriate role of the state in domestic and international affairs.","PeriodicalId":39993,"journal":{"name":"International Review of Public Administration","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46789861","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-02DOI: 10.1080/12294659.2022.2161269
Y. Hong, Jisuk Jeong
ABSTRACT This study examines the relationship between allowances for bad debts in connection with tax and budget accounting irregularity. In particular, we tried to verify the relationship between the provision of distorted financial accounting information and the occurrence of budget accounting misconduct in pursuit of political benefits by theoretical discussion and empirical analysis. We collected the panel datasets for the period 2008 to 2012 from local governments in South Korea. The logistic regression confirmed the tendency in local governments of avoiding the detection of budget-related irregularity through the act of setting the allowance ratio for bad debts for tax. This can be highlighted as a problem, in that there is a discretionary portion in setting the ratio of the allowance for bad debts for tax and a lack of control of the distortion between the information on the budget accounting irregularity and the information in the financial accounting settlement.
{"title":"A study on the discretionary acts of local government and local government heads: focusing on accounting irregularity","authors":"Y. Hong, Jisuk Jeong","doi":"10.1080/12294659.2022.2161269","DOIUrl":"https://doi.org/10.1080/12294659.2022.2161269","url":null,"abstract":"ABSTRACT This study examines the relationship between allowances for bad debts in connection with tax and budget accounting irregularity. In particular, we tried to verify the relationship between the provision of distorted financial accounting information and the occurrence of budget accounting misconduct in pursuit of political benefits by theoretical discussion and empirical analysis. We collected the panel datasets for the period 2008 to 2012 from local governments in South Korea. The logistic regression confirmed the tendency in local governments of avoiding the detection of budget-related irregularity through the act of setting the allowance ratio for bad debts for tax. This can be highlighted as a problem, in that there is a discretionary portion in setting the ratio of the allowance for bad debts for tax and a lack of control of the distortion between the information on the budget accounting irregularity and the information in the financial accounting settlement.","PeriodicalId":39993,"journal":{"name":"International Review of Public Administration","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44914923","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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