Pubic Sector Accounting

Background: Corporate Social Responsibility (CSR) has gained prominence as organisations increasingly recognise their role in contributing to social and environmental well-being. This study focuses on the CSR spending trends of Public Water Supply and Sanitation Authorities (WSSAs) in Tanzania, shedding light on their commitment to sustainable development through social and environmental initiatives. Objective: The study aim was to assess the trends of CSR spending by WSSAs in Tanzania over a five-year period (2015-2019). Specifically, the study aims to identify areas of CSR investment and assess the distribution of financial resources among various CSR activities undertaken by WSSAs. Method: Secondary data from 114 WSSAs were analysed using descriptive methods, specifically the line graphs to show CSR spending trends, and paired t-tests gauged significant changes over the five years. Results: The study finding reveals a gradual increase in CSR spending by WSSAs in Tanzania from 2015 to 2019. This upward trend indicates a sustained dedication to fulfil social and environmental responsibilities, contributing to the broader goal of sustainable development. The study also indicates a preference for directing CSR resources towards social-oriented activities. Notably, the highest spending was observed in local educational programmes and health services, while the lowest spending was observed on sports and cultural festivals. Conclusion: The study emphasises fostering policies to encourage ongoing CSR spending by WSSAs, especially in impactful education and health areas. Collaborative frameworks with local communities can address social and environmental challenges, aligning initiatives with community needs for holistic regional development.

This study examines the determinants of budget size for corporate social responsibility investment in the public sector, focusing on water supply and sanitation authorities in Tanzania. Using a retrospective longitudinal research design, quantitative data were collected from 114 water supply and sanitation authorities' annual reports, budget reports, and performance reviews over a five-year period (2015-2019). Data were analyzed using the fixed effect instrumental variables estimation technique. The findings indicate that budget size for CSR investment is significantly determined by factors such as revenue collection efficiency, organizational indebtedness, prior CSR spending, organization size, and age. This research contributes to the literature by including the historical trend of actual corporate social responsibility spending, addressing a previously overlooked factor. The study recommends that policymakers establish specific policies mandating a minimum budget allocation, such as a percentage of revenue collection, to ensure consistent and committed corporate social responsibility engagement by WSSAs.

In response to fiscal constraint and the introduction of quasi-market mechanisms into the public sector, in public policy there appears to be the acceptance of the increased use of voluntary labour in the delivery of public services. Traditional forms of governance have tended to ignore the use of voluntary labour in the public sector. The paper builds on an earlier (Hellshorm and Collins, 1999) model of concurrence between voluntary and municipal labour, by focusing on the demand side of voluntary work. Our exploratory study uses this model to analyse two municipal organisations' mix of voluntary and municipal labour, one Italian and the other a Swedish context. The research method used to collect empirical data was semi-structured interviews of local government employees within the two sites. This is linked with an analysis of the institutional context of the two municipalities to inform and test the proposed model of demand for volunteer labour in local government. Resource scarcity, presence of agency for voluntary work, type of production and state rules and norm are used to analyse the institutional invariant traits. The study concludes that traditional institutional theory has ignored voluntary activities. Our case studies of actual practice indicate that different state norms and rules on citizen rights and equal opportunities are stronger influential factors than the resources situation, in determining the demand for voluntary activities in municipalities.

In response to fiscal constraint and the introduction of quasi-market mechanisms into the public sector, in public policy there appears to be the acceptance of the increased use of voluntary labour in the delivery of public services. Traditional forms of governance have tended to ignore the use of voluntary labour in the public sector. The paper builds on an earlier (Hellshorm and Collins, 1999) model of concurrence between voluntary and municipal labour, by focusing on the demand side of voluntary work. Our exploratory study uses this model to analyse two municipal organisations' mix of voluntary and municipal labour, one Italian and the other a Swedish context. The research method used to collect empirical data was semi-structured interviews of local government employees within the two sites. This is linked with an analysis of the institutional context of the two municipalities to inform and test the proposed model of demand for volunteer labour in local government. Resource scarcity, presence of agency for voluntary work, type of production and state rules and norm are used to analyse the institutional invariant traits. The study concludes that traditional institutional theory has ignored voluntary activities. Our case studies of actual practice indicate that different state norms and rules on citizen rights and equal opportunities are stronger influential factors than the resources situation, in determining the demand for voluntary activities in municipalities.

The paper is investigating invariant factors and the possible institutional variance produced by differences between countries, that impede or stimulate the utilisation of voluntary labour in municipalities, using data from one Italian and one Swedish municipality. Our major findings are 1. that the major invariant factor is that the uncertainty of the voluntary labour stimulates the mediation of it through organisations, and 2. that the institutional variance is influenced by the state actions.

In response to fiscal constraint and the introduction of quasi-market mechanisms into the public sector, in public policy there appears to be the acceptance of the increased use of voluntary labour in the delivery of public services. Traditional forms of governance have tended to ignore the use of voluntary labour in the public sector. The paper builds on an earlier (Hellshorm and Collins, 1999) model of concurrence between voluntary and municipal labour, by focusing on the demand side of voluntary work. Our exploratory study uses this model to analyse two municipal organisations' mix of voluntary and municipal labour, one Italian and the other a Swedish context. The research method used to collect empirical data was semi-structured interviews of local government employees within the two sites. This is linked with an analysis of the institutional context of the two municipalities to inform and test the proposed model of demand for volunteer labour in local government. Resource scarcity, presence of agency for voluntary work, type of production and state rules and norm are used to analyse the institutional invariant traits. The study concludes that traditional institutional theory has ignored voluntary activities. Our case studies of actual practice indicate that different state norms and rules on citizen rights and equal opportunities are stronger influential factors than the resources situation, in determining the demand for voluntary activities in municipalities.

Modul ini menjelaskan hakekat perencanaan strategis daerah dengan memberikan pemahaman mengenai elemen perencanaan strategis daerah disertai contoh rumusan perencanaan strategis.
Modul ini bersifat normatif yang diharapkan bisa memberikan gambaran penyusunan perencanaan strategis yang baik.

In response to fiscal constraint and the introduction of quasi-market mechanisms into the public sector, in public policy there appears to be the acceptance of the increased use of voluntary labour in the delivery of public services. Traditional forms of governance have tended to ignore the use of voluntary labour in the public sector. The paper builds on an earlier (Hellshorm and Collins, 1999) model of concurrence between voluntary and municipal labour, by focusing on the demand side of voluntary work. Our exploratory study uses this model to analyse two municipal organisations' mix of voluntary and municipal labour, one Italian and the other a Swedish context. The research method used to collect empirical data was semi-structured interviews of local government employees within the two sites. This is linked with an analysis of the institutional context of the two municipalities to inform and test the proposed model of demand for volunteer labour in local government. Resource scarcity, presence of agency for voluntary work, type of production and state rules and norm are used to analyse the institutional invariant traits. The study concludes that traditional institutional theory has ignored voluntary activities. Our case studies of actual practice indicate that different state norms and rules on citizen rights and equal opportunities are stronger influential factors than the resources situation, in determining the demand for voluntary activities in municipalities.

In response to fiscal constraint and introduction of quasi-market mechanisms into the public
sector, in public policy there appears to be the acceptance of the increased use of voluntary
labour in the delivery of public services. Traditional forms of governance have tended to
ignore the use of voluntary labour in the public sector.
The paper builds on an earlier (Hellshorm and Collins, 1999) model of concurrence between
voluntary and municipal labour, by focusing on the demand side of voluntary work. Our
exploratory study uses this model to analysis two municipal organisations mix of voluntary
and municipal labour, one an Italian and the other a Swedish context.
∗ The research were partly financed by the Swedish Council for Research in Humanities and Social Sciences and
by the University of Ferrara. We are grateful for the help by Caroline Hellström and Enrico Bracci. The paper
has benefited from comments by anonymous reviewers and the Editor that we acknowledge. An earlier version
was presented at the Public-Private Partnership conference, Cork, Ireland, 2000.
2
The research method used to collect empirical data was semi-structured interviews of local
government employees within the two sites. This is linked with an analysis of the institutional
context of the two municipalities to inform and test the proposed model of demand for
volunteer labour in local government. Resource scarcity, presence of agency for voluntary
work, type of production and state rules and norm are used to analyse the institutional
invariant traits.
The study concludes that traditional institutional theory has ignored voluntary activities. Our
case-studies of actual practice indicates that different state norms and rules on citizen rights
and equal opportunities are stronger influential factors, than the resources situation, in
determining the demand for voluntary activities in municipalities.