Innovation in public services: the case of Spanish local government

The present paper aims to determine the level of implementation of innovations in Spanish local government as well as to identify which types of innovations are most common. The paper also considers the link between innovative behavior and organizational size. However, since innovations cannot occur as isolated phenomena but rather as a part of corporate strategy, the study compares the innovative behavior of the local governments analyzed with their typologies or strategic profiles. In order to achieve the aforementioned aims, the paper uses a survey of the Human Resource Managers of Town Halls in the largest Spanish municipalities. The results of this survey show that the most frequent innovations in the local governments analyzed are collaborative; the largest town halls show more propensities to innovate and they focus on external relationships which are collaborative and on the basis on Information and Communication Technologies. The study reconfirms that town halls with a prospective profile are the most innovative.

Do more with less: a framework for e-government

Dissertação apresentada ao Instituto Politécnico de Castelo Branco para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Desenvolvimento de Software e Sistemas Interactivos, realizada sob a orientação científica do Doutor Arminda Guerra Lopes Professor Doutor do Departamento de Informática do Instituto Politécnico de Castelo Branco

The antient customs of Harvard College, established by the Government of it, [ca. 1760s]

One-leaf undated handwritten fragment from the College customs signed "A true copy Attest Edward Wigglesworth" with the postscript "Thomas Leonards penison."

Vote of the government on Disorders, 1803 May 17

Vote to suspend students Barber, Tower, and Whitman for disorders in chapel.

[Address by the Government of the College on disorderly behavior at public declamations], undated

4-page handwritten copy of an address to the students.

Proceedings in the Court of Chancery of Grenada: during the government of his excellency Lord Macartney, 1776-1778

Contains summaries of cases before the Chancery Court of Grenada arranged chronologically and preceded by an index.

Petitions to European government authorities related to ice importing,

Three letters and one petition lobbying the English and French governments for exclusive rights to import ice to the West Indies, Jamaica, and Guadeloupe.

Vote of the immediate government for the suspension of James L. Murray,

Vote of the Corporation, signed by Kirkland.

" Lines upon the late proceedings of the College Government" collection, 1787-1917

This collection contains various manifestations of a humorous poem, most often called "Lines upon the late proceedings of the College Government," written by classmates John Quincy Adams and John Murray Forbes in 1787. Both Adams and Forbes were members of the class of 1787, and the poem recounts events surrounding the pranks and ensuing punishment of two members of the class behind them, Robert Wier and James Prescott. Wier and Prescott had been caught drinking wine and making "riotous noise," and they were publicly reprimanded by Harvard President Joseph Willard and several professors and tutors, including Eliphalet Pearson, Eleazar James, Jonathan Burr, Nathan Read, and Timothy Lindall Jennison. The poem mocks these authority figures, but it spares Samuel Williams, whom it suggests was the only professor to find their antics humorous.

The adoption of IPSASs in the Iberian Peninsula: the perspective of the standar-setters

The last decades have been fruitful in reforms in public sector accounting across the world, namely moving from cash-based into accrual-based regimes. In this process of bringing public sector accounting close to business accounting, International Public Sector Accounting Standards (IPSASs) have been developed and adopted in several countries. In the EU context, public sector harmonization among member-States is currently being considered, namely via the development of European Public Sector Accounting Standards (EPSASs). Both IPSASs and EPSASs are understood as, among other things, important to contribute for a more informative and transparent financial reporting of public sector entities and governments. Moreover they are expected to approximate public sector accounting and the National Accounts, hence allowing for more reliable information to monitor fiscal discipline among EU countries. The Iberian countries, after using accrual accounting in the public sector for more than twenty years (Spain from middle 1980s and Portugal from 1990s), have acknowledged the need to embark in an international harmonization process adopting IPSASs, particularly after the adoption of IFRSs in the business sector, which was creating some difficulties for consolidated accounts. Spain has passed the Chart of Accounts for the Public Sector through the Order EHA/1037/2010, which is adapted to IPSASs; Portugal has just passed Law-decree 192/2015, September 11, and is expecting to start implementation in 2017. In both countries a central role in this reform has been assumed by the national standard-setters for public sector accounting. Based on the “Actor Network Theory” to help understanding how and why organizations interact and how this interaction could have an impact on their choice of accounting policies, this paper aims to analyse, from the Iberian public sector accounting standard-setters perspective, how the adoption/adaptation of IPSASs has been considered and developed in these countries. Research questions to be considered are the following, which will be asked in interviews to the members of the standard-setting committees in both Portugal and Spain: • What were the driving forces leading to the decision to adopt and implement IPSASs? • Which other governmental bodies’ experiences, if any, were considered in the adoption of IPSASs? • What specific steps were/are being undertaken to prepare for the conversion from the existing system to IPSASs? • What were/are the institutional challenges faced/expected to face? • What assistance have been received from IFAC and/or IPSASB, or from other sources, if any, throughout the adoption/implementation? • How can the success of the adoption/implementation be characterised? • What benefits can/have the government derive/derived from the adoption and implementation of IPSASs? The paper is expected to contribute to the understanding of the issues underlying the process of embarking in public sector accounting reforms towards IPSASs.