Transparency of the budget process as a prerequisite for financial decentralization in Ukraine

Local governments play an important role in the economic and social development of local services provided to localities. In Jordan, local governments face problems and challenges that impede this development. The purpose of this descriptive study is to investigate the magnitude of challenges faced by local governments using a random sample (251) of mayors and heads of provincial governorates. Qualitative methods with a purposive sample employing twenty in-depth face-to-face interviews were conducted to identify the major challenges. After analyzing data using the SPSS, the study pointed out that the lack of financial resources and the lack of independence of local government in managing local funding is another major challenge. The study revealed that environmental protection was the biggest challenge. Responsiveness and public participation are other challenges faced by local governments. Based on the study results, the recommendation and provision of centralized technical assistance are required to maintain environmental protection. However, capacity building for local employees is a must. The critical financial position of local governments needs to be addressed by re- evaluating the share of funds allocated to local units.

This study examines whether the internal control system moderates the relationship among budget expenditure, government size, legislative size, and audit findings on financial statement disclosure in Indonesia. This is a quantitative study that uses the purposive sampling technique to collect data from 240 local governments in Indonesia. Data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results show that government size, legislative size, and audit findings had a positive and significant effect on financial statement disclosure, whereas budget expenditure does not. In addition, the findings revealed that the internal control system moderates the relationship between government size and legislative size and financial statement disclosure, but not by audit findings. The study contributed to extending the institutional and agency theory that explains these factors toward disclosure in the local government in Indonesia. The findings suggest that Indonesia’s local governments consider potential factors regarding increasing pressure to carry out disclosure of financial statements, as well as increasing the proper disclosure required by applicable Indonesian regulations.

In today’s organizational environment, human resources are seen to be one of the most crucial assets that must be maintained, particularly the existence of employees’ proactive behavior, which is needed for the sustainability of organizational performance. One factor, which may affect the employees’ proactive behavior, is organizational politics. Therefore, the main objective of this study is to investigate the effect of organizational politics on proactive behavior of government employees and to test further whether this effect was moderated by self-efficacy. This study used a quantitative approach with an exploratory method to answer the proposed hypothesis. The samples were 310 local government employees in Bandung district, Cimahi City, Bandung City, and West Bandung Regency, Indonesia. For processing the data and testing the hypotheses, this research employed Moderated Regression Analysis by using STATA 13. The results showed that organizational politics has a negative effect on the proactive behavior of government employees, and the moderation effect of self-efficacy can weaken the negative relationship between organizational politics and proactive behavior. The study, therefore, makes a valuable contribution regarding the additional evidence to the organization within this field.