Most countries have established a General Accounting Office (GAO) to evaluate the effectiveness and efficiency of central government’s policies. A similar office on the local…
Abstract
Most countries have established a General Accounting Office (GAO) to evaluate the effectiveness and efficiency of central government’s policies. A similar office on the local government level is usually lacking. From early 2006, however, local governments in the Netherlands have been legally required to establish an accounting office or committee. These offices and committees aim at reinforcing the local council’s position relative to that of the municipal executive (the mayor and aldermen). The tasks of a local accounting office or committee include monitoring and evaluating the efficiency and effectiveness of local governments’ policies. The office/committee is independent and determines its own working program. This paper reviews the diversity of local accounting offices/committees and the experience in the first years of their existence.
Before 1980 accountability was hardly addressed in Dutch politics. Illustrative is that full-fledged internal audit units at most government departments were not established until…
Abstract
Before 1980 accountability was hardly addressed in Dutch politics. Illustrative is that full-fledged internal audit units at most government departments were not established until the late 1970s and early 1980s. As a result, accountability was weak in the central government sector, at least until the mid-1980s. Political attention was mainly focused on (more) spending and new policy initiatives bringing about upward pressure on public expenditure.
Since the late 1970s, however, a number of attempts have been undertaken to strengthen the control of the budget. Though most of these endeavors were highly unsuccessful, with the reconsideration procedure as a fragile exception, they undoubtedly contributed to changing views on public adminis-tration. Accountability and public financial management issues have drawn growing attention at the central government level in the Netherlands. Eventually, this has led to substantial administrative improvements during the late 1980s.
The paper describes some recent major developments in public financial management. Furthermore, it identifies four underlying factors which appear to be mainly temporary and occasional in nature. However, this does not necessarily imply that the improvements will fade gradually. Crucial is whether or not the organizational, accounting and financial control systems built up during the 1980s will be maintained. This may be stimulated by new developments. First, a parliamen-tary inquiry started in September 1992 may trigger a new process of administrative improvements. Second, the introduction of a new administrative format for certain government units may provide incentives for further improvements of financial management in specific branches of the public sector.
Budgets have to meet a number of principles in order to fulfil their functions properly. This paper focuses on two of these budget principles. First, it addresses the principle of…
Abstract
Budgets have to meet a number of principles in order to fulfil their functions properly. This paper focuses on two of these budget principles. First, it addresses the principle of unity and universalism, and in particular, discusses the issue of earmarking receipts. It is concluded that most of the perceived benefits of special fund accounting do not occur in practice. Second, the paper deals with the principle of an efficient division of the budget. It is concluded that the credibility of the main argument in term of a capital budget, being that it reinforces the allocation function of the budget, is questionable.
Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured…
Abstract
Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured supply chain practices, lack of awareness of the implications of the sustainability concept and failure to recycle poultry wastes. The current research thus attempts to develop an integrated supply chain model in the context of poultry industry in Bangladesh. The study considers both sustainability and supply chain issues in order to incorporate them in the poultry supply chain. By placing the forward and reverse supply chains in a single framework, existing problems can be resolved to gain economic, social and environmental benefits, which will be more sustainable than the present practices.
The theoretical underpinning of this research is ‘sustainability’ and the ‘supply chain processes’ in order to examine possible improvements in the poultry production process along with waste management. The research adopts the positivist paradigm and ‘design science’ methods with the support of system dynamics (SD) and the case study methods. Initially, a mental model is developed followed by the causal loop diagram based on in-depth interviews, focus group discussions and observation techniques. The causal model helps to understand the linkages between the associated variables for each issue. Finally, the causal loop diagram is transformed into a stock and flow (quantitative) model, which is a prerequisite for SD-based simulation modelling. A decision support system (DSS) is then developed to analyse the complex decision-making process along the supply chains.
The findings reveal that integration of the supply chain can bring economic, social and environmental sustainability along with a structured production process. It is also observed that the poultry industry can apply the model outcomes in the real-life practices with minor adjustments. This present research has both theoretical and practical implications. The proposed model’s unique characteristics in mitigating the existing problems are supported by the sustainability and supply chain theories. As for practical implications, the poultry industry in Bangladesh can follow the proposed supply chain structure (as par the research model) and test various policies via simulation prior to its application. Positive outcomes of the simulation study may provide enough confidence to implement the desired changes within the industry and their supply chain networks.
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M. Peter van der Hoek and Khi V. Thai
This symposium examines recent developments in public financial management in the European Community (EC). Prior to 1994, this community had twelve country members. It is almost…
Abstract
This symposium examines recent developments in public financial management in the European Community (EC). Prior to 1994, this community had twelve country members. It is almost impossible to cover all aspects of the public financial management development of all EC country members. Moreover, the sympo-sium does not cover the most recent changes made by each EC member in order to reach a fiscal unification set for 1992. Five of the six articles for the symposium cover Denmark, Great Britain, Germany, the Netherlands, and Spain. The sixth article examines common features of public financial management developments as well as revenue and outlay trends in all EC countries.
Shuhong Kong and M. Peter van der Hoek
The rapid growth of Chinese tax revenues in the past decade is often considered “unnatural” relative to GDP growth. In this paper we investigate this seemingly unnatural growth by…
Abstract
The rapid growth of Chinese tax revenues in the past decade is often considered “unnatural” relative to GDP growth. In this paper we investigate this seemingly unnatural growth by presenting different models of the relationship between the annual growth of tax receipts and GDP. The models show different results. We also analyze various factors related to the transition from a centrally planned economy to a market economy, in particular the biased GDP calculation method, changes of the economic structure, tax policy changes and reinforcement of the tax administration. If we eliminate the impact of these factors we find that the growth of Chinese tax revenues is not unnatural, but by and large in line with the growth of GDP.
Jeff Hoi Yan Yeung, Willem Selen, Zhou Deming and Zhang Min
This research widens the scope of the use of postponement by addressing how the generic supply chain structure and information sharing/relationship among supply chain actors…
Abstract
Purpose
This research widens the scope of the use of postponement by addressing how the generic supply chain structure and information sharing/relationship among supply chain actors affects the postponement decision, based on empirical data of Chinese manufacturers in the Pearl River Delta.
Design/methodology/approach
Case analysis, cross‐case comparisons, semi‐structured interviews.
Findings
A cross‐case analysis including study of the downstream structure, downstream relationship, upstream structure, upstream relationship, production method and inventory position produced a postponement classification into five categories: balanced structure without customer information; customer dominated; manufacturer dominated; balanced structure with loose suppliers, and finally virtual supply chain. Based on this classification, two propositions are postulated: when a supply chain has a balanced structure, it should use speculation or production postponement. When the supply chain has an unbalanced structure, it should use purchasing postponement or product development postponement.
Research limitations/implications
This study is exploratory in nature, and more empirical data is needed to further validate the postulated results. Another limitation of the study is in its measurement of postponement, measured in this instance by the production method and inventory positions used. Other characteristics of postponement may be included in future research.
Practical implications
This research has extended the scope of the use of postponement by addressing how the generic supply chain structure and information sharing/relationship among supply chain actors affects the postponement decision.
Originality/value
Addresses postponement on the level of the supply chain, rather than company‐level. Addresses how the supply chain structure (balanced/unbalanced) and information sharing/relationship among supply chain actors affect the postponement decision.