Corruption and Problem of Public Accountability in Village Governance

Ulfah, Irma Fitriana; Afala, La Ode Machdani; Rahman, Fathur

doi:10.4108/eai.26-11-2019.2295150

Cited by 2 publications

(1 citation statement)

References 6 publications

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“…Moreover, transparency and accountability are also important. The International Public Sector Accounting Standards (IPSAS) are one of the most widely used tools used by governments worldwide to ensure more transparency and accountability (Atuilik & Salia, 2019;Ulfah, Afala, & Rahman, 2020). It is imperative to highlight the relationship between New Public Management (NPM) reforms and Human Resource Management (HRM) (Mahmoud & Othman, 2021;Pratolo & Jatmiko, 2020;Suwanda & Suryana, 2020;Tetteh, Agyenim-Boateng, Simpson, & Susuawu, 2021).…”

Section: Introductionmentioning

confidence: 99%

Public Financial Management and Growth Interaction: Evidence from the Two-Stage Least Square Approach

Ashraf¹,

Jamshaid²,

Batool³

2021

Int. j. bus. econ. aff.

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Financial Management in the Public sector is an essential part of the country's development process. Public Sector Financial Management (PFM) encompasses the collection and utilization of revenue. Financial Management Reforms are developments and change over time in finance. In this context, the objective of this study is to explore the impact of PFM on output growth in the case of Pakistan. This study also investigates the effect of public sector financial reforms (implemented in the 1990s) on GDP, the proxy of output growth. Tax reforms included in this study to show a structurally different tax pre and post. The time-series data covering the period from 1977 to 2018 has been taken in this study.Econometrics methodology includes Unit root test, Causality test, and Two-Stage Least squares (2SLS). The 2SLS approach is implemented due to endogeneity. There is an existence of reverse causation between the variables, which shows that the change in domestic and external debt shows bilateral causality with output growth. The results of 2SLS show that PFM has a promising impact on output growth. In this regard, domestic debt positively and external debt is negatively associated with output. The government spending on social services, community services, economic services, and reforms positively impacted the economy.On the other hand, government expenditure on administration, defense, and transfer of payment results in decreasing output. Therefore, the study concludes that the behavioral trend, the social context, and time limits set for the achievement of set goals must be considered by effective public sector financial management in Pakistan. This paper will help policymakers allocate the limited resources and help in strategic priorities to spur reallocation from lesser to higher priorities to ensure allocation efficiency.

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Section: Introductionmentioning

confidence: 99%

Public Financial Management and Growth Interaction: Evidence from the Two-Stage Least Square Approach

Ashraf¹,

Jamshaid²,

Batool³

2021

Int. j. bus. econ. aff.

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Exploring the roots of local government corruption practices in rural Java: An anthropological analysis

Setiadi

Ekawati

Habib

2022

MKP

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Corruption is a crucial issue in Indonesia, including in the administration of village government. This article aims to explain the roots of corruption seen from an anthropological analysis of corruption. This article describes the factors causing corruption practices in rural Java, i.e., local values in village governance practices. The research was conducted in several villages in Bojonegoro Regency-East Java. The data were collected through a series of participatory observations, in-depth interviews, and searching archives. The informants were divided into three groups, i.e., the village officials, the elite groups who were against the village head, and the neutral group. The findings of this study indicate that the root of corruption in the village is caused by strong local values such as loyalty to the village head from his followers, solid harmony, and the ability for the village head to manifest himself as an ideal leadership. Such values make relational models that are full of pleasantries for the sake of themselves and their groups to perpetuate power. This study concludes that non-values factors that further complicate the financial administration system in the form of supralocal interventions had a wider impact on the worsening of the deviation in budget usage.

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Corruption and Problem of Public Accountability in Village Governance

Cited by 2 publications

References 6 publications

Public Financial Management and Growth Interaction: Evidence from the Two-Stage Least Square Approach

Public Financial Management and Growth Interaction: Evidence from the Two-Stage Least Square Approach

Exploring the roots of local government corruption practices in rural Java: An anthropological analysis

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