The Intersection of Accounting and Local Government Performance Measurement

2006 ◽  
pp. 607-644
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Government Performance

Citizen-Assisted Performance Measurement? Reassessing Its Viability and Impact

2017 ◽  
Vol 48 (7) ◽  
pp. 716-729 ◽  
Author(s):  
David N. Ammons ◽  
Patrick M. Madej
Keyword(s):  
Local Government ◽  
Focus Groups ◽  
Performance Measurement ◽  
Empirical Evidence ◽  
Citizen Participation ◽  
Performance Measures ◽  
Government Performance ◽  
Ongoing Support

Citizen-assisted performance measurement (CAPM) was a hot topic just a decade or so ago, promoted by enthusiasts as a useful coupling of the performance measurement and citizen participation movements. The idea of engaging citizens in the design of local government performance measures retains some ongoing support today based mostly on normative assumptions and testimonials. A careful review of the premises of CAPM and empirical evidence from CAPM projects, however, reveals weaknesses in the premises and few surviving measures from CAPM projects. The authors’ findings support the view that citizen efforts would more beneficially be directed upstream of performance measurement, with citizens engaged as focus groups to offer views on their local government’s performance objectives and priorities rather than as designers of performance measures.

scholarly journals PENGARUH KARAKTERISTIK KEUANGAN DAN HASIL PEMERIKSAAN PADA KESEJAHTERAAN MASYARAKAT DI PROVINSI SUMATERA UTARA

2015 ◽  
Vol 1 (2) ◽  
pp. 141
Author(s):  
Irfan Mangkunegara
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Local Governments ◽  
Capital Expenditure ◽  
Public Welfare ◽  
Government Performance ◽  
Research Model ◽  
Efficiency Ratio ◽  
Financial Characteristics ◽  
The Relationship

One of the implications of desentralization is a performance measurement of local government. Local government peformance can be seen from the Evaluation of Local Government Performance score (Mustikarini & Fitriasari, 2012), efficiency ratio (Marfiana & Kurniasih, 2013) and the Human Development Index (Prasetyaningsih, 2015). HDI is also an indicator for public welfare, so it can be concluded that local government performance can be measured from the level of its public welfare. This research aimed to described the relationship between financial characteristics of local government and BPK’s audit findings. It uses 34 data from local governments inNorth Sumatera from 2011 to 2013, and refers to research model that is composed by Prasetyaningsih (2015) . Research shows that financial characteristic of local government (total asset and capital expenditure) and audit finding have significant effect to HDI in local government of North Sumatera Province within 2011-2013 period.KEYWORDSaudit findings, public welfare, performance measurement, local government.ABSTRAKSalah satu implikasi dari desentralisasi adalah pengukuran kinerja pemerintah daerah. Kinerja pemerintah daerah dapat dilihat dari nilai Evaluasi Kinerja Penyelenggaraan Pemerintah Daerah (Mustikarini dan Fitriasari, 2012), rasio efisiensi (Marfiana dan Kurniasih, 2013) dan Indeks Pembangunan Manusia (Prasetyaningsih, 2015). IPM juga merupakan indikator kesejahteraan masyarakat, sehingga dapat disimpulkan bahwa kinerja pemerintah daerah dapat diukur dari tingkat kesejahteraan masyarakatnya. Kajian ini dilakukan untuk menggambarkan hubungan karakteristik keuangan pemerintah daerah dan hasil pemeriksaan BPK terhadap kinerja pemerintah daerah dalam mewujudkan kesejahteraan masyarakat yang diproksikan dengan IPM. Kajian ini mengacu pada model penelitian yang disusun oleh Prasetyaningsih (2015) dengan data panel dari 34 pemerintah daerah di Sumatera Utara selama tahun 2011-2013. Hasil kajian ini menunjukkan bahwa terdapatpengaruh yang signifikan antara karakteristik keuangan daerah (total aset dan belanja) dan hasil pemeriksaan atas IPM di Pemerintah Daerah Sumatera Utara periode Tahun 2011-2013.KATA KUNCIHasil pemeriksaan, kesejahteraan masyarakat, pengukuran kinerja, pemerintah daerah.

scholarly journals Elections and local government performance in Brazil

2017 ◽  
Vol 24 (83) ◽  
pp. 580-599
Author(s):  
Pedro Luiz Costa Cavalcante
Keyword(s):  
Local Government ◽  
Citizen Participation ◽  
Latin American ◽  
Local Governments ◽  
Electoral Competition ◽  
Institutional Arrangement ◽  
Policy Outcomes ◽  
Government Performance ◽  
Political Rights ◽  
National Analysis

Abstract The 1988 federal Constitution introduced a complex and innovative institutional arrangement that not only reestablished political rights and democratic procedures, but also reinforced decentralization as a fundamental guideline for policy implementation in Brazil. As a result, municipalities have become pivotal actors in the policymaking process. Scholars of Latin American politics have given much emphasis to the causes and determinants of decentralization, but not much has been done toward a more general understanding of how this increased decentralization has affected policymaker behavior and policy outcomes. This paper aims to do exactly that. Specifically, it investigates how institutional arrangements and electoral competition affect local government performance. The theoretical basis is the electoral democratic theory that broadly highlights elections as instruments of citizen control in retrospective and prospective voting approaches. The research employs a large-N cross sub-national analysis based on a dataset of electoral, partisan, socioeconomic and public financial information collected from over 5500 municipalities. Local governments’ performance, our dependent variables, are synthetic indicators formulated from 2009 nationwide surveys on public education, health, housing and welfare services. The OLS regression results confirm the hypothesis that politics variables do matter in how politicians make decisions and implement policy under the new Brazilian democratic Era. The empirical evidences suggest that electoral competition does not present a direct effect on government performance, however, ideology and citizen participation do. Therefore, this paper helps to expand our understanding of a political system’s impact on public policy outputs, which is extremely important not only for academic purpose but also to support policymakers’ decisions.

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