Municipal financial vulnerability in pandemic crises: a framework for analysis

Purpose: This paper explores how global pandemic crises affect the financial vulnerability of municipalities. Design/methodology/approach: This paper is developed from the relevant literature an analytical framework to examine municipal financial vulnerability before a global pandemic crisis and in its immediate aftermath by mapping and systematizing its dimensions and sources. To illustrate how it can be used and evaluate its robustness and flexibility, such a tool was applied to Portugal and Italy, two countries that particularly suffered from the Covid-19 crisis. Findings: The application of the analytical framework has shown how financially vulnerable municipalities are to global pandemic crises. Financial vulnerability relates to issues ranging from institutional design to internal financial conditions and the perception of the capacity to cope with a crisis. Results further reveal that vulnerability has an inherent contingent nature in time and space and can lead to paradoxical outcomes. Research limitations/implications: This paper provides a tool that can be useful for both academic and public policy purposes, to further appreciate municipal financial vulnerability, especially during crises. Practical implications: Municipalities can use the framework to better manage their financial vulnerability, strengthening their anticipatory and copying capacities, while oversight authorities can use it to help municipalities become less financially vulnerable or, at least, more aware of their financial vulnerability. Originality/value: Municipal financial vulnerability to global shocks has not been explored extensively. Also, the Covid-19 pandemic is different from previous global crises as it affected society overnight with the implementation of lockdown and social distancing measures

Coproduction and cost efficiency: a structured literature review

Purpose \u2013 Coproduction is both a recurrent way of organizing public services and a maturing academic field. The academic debate has analyzed several facets, but one deserves further analysis: its impact on the cost efficiency of public services. The purpose of this paper is to aim at systematizing the findings on the relationship between coproduction and cost efficiency and at developing insights for future research. Design/methodology/approach \u2013 This paper is based on a structured literature review (SLR), following the approach proposed by Massaro, Dumay and Guthrie. The SLR approach differs from traditional narrative reviews since, like other meta-analysis methods, it adopts a replicable and transparent process. At the same time, when compared to most common meta-analysis or systematic review logics, it is better suited to incorporate evidence from case studies and etnographies. This makes the method especially suited to public administration and management studies. Findings \u2013 Results shed light on the nature of the academic literature relating coproduction to cost efficiency, on what type of costs are affected and how and on the meaningfulness of productivity measures when public services are co-produced. Originality/value \u2013 In times of fiscal distress for many governments, the paper contributes to research and practice in systematically re-assessing the effects of coproduction on public budgets

Coproduction and cost efficiency: a structured literature review

Purpose - Coproduction is both a recurrent way of organizing public services and a maturing academic field. The academic debate has analyzed several facets, but one deserves further analysis: its impact on the cost efficiency of public services. The purpose of this paper is to aim at systematizing the findings on the relationship between coproduction and cost efficiency and at developing insights for future research.Design/methodology/approach - This paper is based on a structured literature review (SLR), following the approach proposed by Massaro, Dumay and Guthrie. The SLR approach differs from traditional narrative reviews since, like other meta-analysis methods, it adopts a replicable and transparent process. At the same time, when compared to most common meta-analysis or systematic review logics, it is better suited to incorporate evidence from case studies and etnographies. This makes the method especially suited to public administration and management studies.Findings - Results shed light on the nature of the academic literature relating coproduction to cost efficiency, on what type of costs are affected and how and on the meaningfulness of productivity measures when public services are co-produced.Originality/value - In times of fiscal distress for many governments, the paper contributes to research and practice in systematically re-assessing the effects of coproduction on public budgets

Planting Date and Different N-Fertilization Rates Differently Modulate Agronomic and Economic Traits of a Sicilian Onion Landrace and of a Commercial Variety

The onion is one of the most widespread bulb vegetables worldwide. Onion cultivation is common in Sicily, as is the use of local genotypes. Cultivation practices are of particular interest in optimizing yield, quality, and profits. The aim of this study was to assess the agronomic response of a Sicilian landrace (Bianca Calda di Comiso, coded L1) and a commercial variety (Bianca di Maggio, coded V1) to different planting dates and N fertilization rates. An economic appraisal was also performed. The two genotypes were assessed using an experimental split-split-plot design with four levels of nitrogen rates (0, 80, 160, and 220 kg N ha−1) and two different planting dates (8 October 2005 to 9 October 2006 for the early planting date, and 27 December 2005 to 30 December 2006 for the traditional planting date). The marketable yield and production parameters were significantly influenced by the nitrogen dose: higher doses led to a higher total yield, with yield peaks above 60 t ha−1 and the marketable yield ranging from 23% to 54%. Simultaneously, decreases in the firmness (from 7% to 19%) and scale content (from 1% to 3%) were also reported. The L1 landrace showed a higher production than the V1 variety. The crop year did not significantly affect the results, and the traditional planting date appeared to be the most suitable choice in obtaining the best agronomic response. Economic analysis showed that the L1 landrace, with high-N application treatments, produced greater net benefits and marginal rates of return. Thus, the L1 landrace exposed to the highest dosages of nitrogen (160 or 220 kg ha−1) and transplanted during the traditional planting period is the best choice from agronomic and economic points of view

An appraisal of financial indicators for local government: a structured literature review

Purpose: Considering the increased financial responsibility of local government (LG), the impact of global crises and the growing adoption of accrual accounting and common standards such as IPSAS, this work focuses on financial indicators for LGs. It explores whether the literature on financial indicators has grown, investigates whether there is any consensus on which indicators to use for assessing LG's financial condition, develops a critical reading of the literature and offers suggestions for future research and policy agendas. Design/methodology/approach: A structured literature review was carried out for publications in English about LG financial indicators. Findings: Results reveal that the number of publications dealing with financial indicators has increased over the past ten years. However, rather than focusing on a set of common indicators, the literature reports a plethora of different ones used for four main purposes: transparency and accountability compliance, performance monitoring and benchmarking, assessing LG's financial health and helping deal with exogenous crises. There is no evidence of convergence towards a common set of indicators, even though liquidity and solvency are the most popular dimensions explored by scholars. Research limitations/implications: Findings highlight the challenges in converging on financial indicators, yet no claim can be made beyond the reviewed material. Practical implications: Results provide legislators, public managers, investors and rating agencies with insights about trends in financial indicators, their benefits and limitations. Originality/value: The article focuses on a less popular aspect of recent financial management reforms for local administration, that is the growing fragmentation in LG indicators, accentuated by the need for common assessment tools during unprecedented widespread crises across countries and sectors

Obstacles and solutions on the ladder of citizen participation: a systematic review

This article presents a systematic review of the English-language empirical literature about citizen participation to identify the obstacles to its implementation and the most successful ways to address them. Three sets of variables seem to impact effectiveness: contextual factors, including information asymmetries and public officials\u2019 attitude; organizational arrangements, including community representation criteria and process design; and process management patterns, including group dynamics and collaboration quality. Two recommendations stem from our analysis: internalize decisions in organizational procedures, and establish ongoing interactions between government bodies and their stakeholders. We conclude that half-hearted engagement is unlikely to lead to successful citizen participation

Digitalization at local government level: Managing smart data or a bulky compliance effort?

The digitalization of the public sector has been implemented through smart technologies, that is digital processes and tools. At local government level, this allows not only to communicate with citizens and provide digital services, but also to collect information generating new knowledge. Smart data and analytics can improve services, foster transparency, promote accountability, as well as improve decision-making, management, and control. The study focuses on the digital transformation of municipalities in Italy. It highlights opportunities as well as critical issues and obstacles for local government digitalization within a knowledge management context. In particular, the timeliness, relevance, and selectivity features of information and control systems seem to be overlooked: digitalization has often induced mere bureaucratic obligations, often made even more ineffective by the digital divide. The paper benefits from national data and the experiences and opinions of managers who generate, manage, and could use digital information at local level. The issues raised by digitalization at local level highlight the need to refine competences about information systems and knowledge management, but also to listen to local requests to avoid fuelling new gaps instead of favouring a homogeneous development at the lower tier of government

Real-time crisis management: Testing the role of accounting in local governments

At a time of a global crisis with unprecedented depth and breath, this paper explores the role of accounting in real-time crisis management at local level by investigating how national stakeholders assessed the consequences of the Covid-19 pandemic in Italy, one of the most affected countries. The paper aims at augmenting knowledge on the intersection between weathering crisis and accounting. Calculative practices play an important role to help manage crises since they may foster or undermine relief and recovery efforts. Results show how decision makers used cash accounting disregarding more complete information with a wider and longer-term perspective, against some stakeholders’ and scholars’ advice