Articulating Theoretical and Methodological Perspectives Applicable to Governmental Financial Resilience
DOI:
https://doi.org/10.51341/cgg.v27i1.3133Keywords:
Governmental Financial Resilience, Crises, Governments, Public AdministrationAbstract
Objective: Articulate theoretical and methodological perspectives related to Governmental Financial Resilience (GFR), considering its conceptual framework and aiming at its measurement.
Theoretical Approach: The essay addressed theoretical assumptions that show adherence to the GFR’s conceptual framework and discussed potentialities and challenges when transposing methodologies for measuring resilience from other areas of knowledge.
Results: Similarities and disparities were highlighted between the conceptual framework of the GFR and the Theories of Cutback Management, Open Systems, and Complexity. Regarding measurement, some potentialities refer to obtaining a measure that represents the situation of governments from the perspective of the GFR. The main challenges arise from the distinctions between the natural environment (origin of resilience) and the social environment (application of GFR), which can be conceptual, related to the degree of precision of what is to be measured, or methodological, which deal with obtaining reliable data and significant.
Originality/Relevance: Considering the gaps in low theorization in GFR studies, which can be seen as an epistemological weakness, and the absence of methodologies to measure GFR, the essay aimed to broaden the debate, guide new dialogical possibilities between theories and conceptual framework and enable the identification of elements not captured in previous studies.
Theoretical/methodological contributions: The theorization of the GFR and the development of measures to evaluate it can contribute to academic and practical fields, with the expansion of studies and the potential application of an index as a management tool to highlight levels of vulnerability and capabilities, aiming to strengthen governments in the face of crises.
Downloads
References
Ahrens, T., & Ferry, L. (2020). Financial resilience of English local government in the aftermath of COVID-19. Journal of Public Budgeting Accounting and Financial Management, 32(5), 813-823. https://doi.org/10.1108/jpbafm-07-2020-0098
Araújo, A. C. M., & Gouveia, L. B. (2016). Uma revisão sobre os princípios da teoria geral dos sistemas. Revista Estação Científica, 2(16, jul-dez), 1–14.
Bachelard, G. (2008). A formação do espírito científico: contribuição para uma psicanálise do conhecimento. Rio de Janeiro: Contraponto.
Barbera, C. (2017). Patterns of financial resilience in Italian municipalities. In I. Steccolini, M. Jones, & I. Saliterer (Eds.), Governmental Financial Resilience (Public Policy and Governance) (Vol. 27, pp. 153–171). Emerald Publishing Limited. https://doi.org/10.1108/S2053-769720170000027009
Barbera, C., Guarini, E., & Steccolini, I. (2016). Italian municipalities and the fiscal crisis: four strategies for muddling through. Financial Accountability & Management, 32(3), 335–361. https://doi.org/10.1111/faam.12088
Barbera, C., Jones, M., Korac, S., Saliterer, I., & Steccolini, I. (2017). Governmental financial resilience under austerity in Austria, England and Italy: How do local governments cope with financial shocks? Public Administration, 95(3), 670–697. https://doi.org/10.1111/padm.12350
Barbera, C., Jones, M., Korac, S., Saliterer, I., & Steccolini, I. (2021). Local government strategies in the face of shocks and crises: The role of anticipatory capacities and financial vulnerability. International Review of Administrative Sciences, 87(1), 154–170. https://doi.org/10.1177/0020852319842661
Bastedo, M. N. (2004). Open Systems Theory, University of Michigan Entry. In The SAGE Encyclopedia of Educational Leadership and Administration. https://doi.org/10.1.1.694.1365
Batista, A. P., & Cruz, C. F. (2019). Resiliência financeira governamental: Evidências nos estados brasileiros. Cadernos de Finanças Públicas, 19(3), 1–67. https://publicacoes.tesouro.gov.br/index.php/cadernos/article/view/65
Boin, A., & van Eeten, M. J. G. (2013). The resilient organization. Public Management Review, 15(3), 429–445. https://doi.org/10.1080/14719037.2013.769856
Boorman, J., Fajgenbaum, J., Ferhani, H., Bhaskaran, M., Arnold, D., & Kohli, H. A. (2013). The centennial resilience index: measuring countries’ resilience to shock. Global Journal of Emerging Market Economies, 5(2), 57–98. https://doi.org/10.1177/0974910113494539
Brunetta, G., Faggian, A., & Caldarice, O. (2021). Bridging the gap: The measure of urban resilience. Sustainability, 13(3), 1–4. https://doi.org/10.3390/su13031113
Carvalho, R. C., & Fávero, A. A. (2020). A teoria da complexidade como referencial epistemológico para a pesquisa em política educacional: (re)conhecendo seus princípios e características. Revista de Estudios Teóricos y Epistemológicos En Política Educativa, 5, 1–19. https://doi.org/10.5212/retepe.v.5.15096.008
Cepiku, D., & Bonomi Savignon, A. (2012). Governing cutback management: is there a global strategy for public administrations? International Journal of Public Sector Management, 25(6/7), 428–436. https://doi.org/10.1108/09513551211260603
Cepiku, D., Mussari, R., & Giordano, F. (2016). Local governments managing austerity: Approaches, determinants and impact. Public Administration, 94(1), 223–243. https://doi.org/10.1111/padm.12222
Christopherson, S., Michie, J., & Tyler, P. (2010). Regional resilience: Theoretical and empirical perspectives. Cambridge Journal of Regions, Economy and Society, 3(1), 3–10. https://doi.org/10.1093/cjres/rsq004
Coyle, H., & Ferry, L. (2022). Financial resilience! A comparative study of three lower tier authorities in England. Financial Accountability & Management, 38(4), 686–702. https://doi.org/10.1111/faam.12344
Davoudi, S., Shaw, K., Haider, L. J., Quinlan, A. E., Peterson, G. D., Wilkinson, C., Fünfgeld, H., McEvoy, D., & Porter, L. (2012). Resilience: A bridging concept or a dead end? “reframing” resilience: challenges for planning theory and practice interacting traps: resilience assessment of a pasture management system in Northern Afghanistan urban resilience: what does it mean in planning pratice? Planning Theory and Practice, 13(2), 299–333. https://doi.org/10.1080/14649357.2012.677124
Du Boys, C. (2017). Resilience patterns of french municipalities: A case study. In I. Steccolini, M. Jones, & I. Saliterer (Eds.), Governmental Financial Resilience (Public Policy and Governance) (Vol. 27, pp. 93–113). Emerald Publishing Limited. https://doi.org/10.1108/S2053-769720170000027006
Duit, A. (2016). Resilience thinking in public administration research and practice. Public Administration, 94(2), 364–380. https://doi.org/10.1111/padm.12182
Dzigbede, K. D., Pathak, R., & Muzata, S. (2023). Budget systems and post-pandemic economic resilience in developing countries. Journal of Public Budgeting, Accounting and Financial Management, 35(3), 333–353. https://doi.org/10.1108/JPBAFM-03-2021-0036
Eppel, E. A., & Rhodes, M. L. (2018). Complexity theory and public management: a ‘becoming’ field. Public Management Review, 20(7), 949–959. https://doi.org/10.1080/14719037.2017.1364414
Folloni, A. (2016). Introdução à teoria da complexidade. Curitiba: Juruá.
Furtado, B. A., Sakowski, P. A. M. & Tóvolli, M. H. (2015). Abordagens de sistemas complexos para políticas públicas. In Furtado, B. A., Sakowski, P. A. M. & Tóvolli, M. H (Ed.). Modelagem de sistemas complexos para políticas públicas (pp. 21-41). Brasília: IPEA.
Holling, C. S. (1973). Resilience and stability of ecological systems. Annual Review Ecology and Systematics, 4(1), 1–23. https://doi.org/10.1146/annurev.es.04.110173.000245
Iacuzzi, S. (2022). An appraisal of financial indicators for local government: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 69-94. https://doi.org/10.1108/JPBAFM-04-2021-0064
Kammouh, O., Dervishaj, G., & Cimellaro, G. P. (2017). A new resilience rating system for countries and states. Procedia Engineering, 198(September 2016), 985–998. https://doi.org/10.1016/j.proeng.2017.07.144
Kickert, W. (2012). State responses to the fiscal crisis in Britain, Germany and the Netherlands. Public Management Review, 14(3), 299–309. https://doi.org/10.1080/14719037.2011.637410
Klijn, E. H. (2008). Complexity theory and public administration: What’s new? Public Management Review, 10(3), 299–317. https://doi.org/10.1080/14719030802002675
Kusumastuti, R. D., Viverita, Husodo, Z. A., Suardi, L., & Danarsari, D. N. (2014). Developing a resilience index towards natural disasters in Indonesia. International Journal of Disaster Risk Reduction, 10(PA), 327–340. https://doi.org/10.1016/j.ijdrr.2014.10.007
Levine, C. H. (1978). Organizational decline and cutback management. Public Administration Review, 38(4), 316–325. https://doi.org/10.2307/975813
Martins, G. A., & Theóphilo, C. R. (2007). Metodologia da investigação científica para ciências sociais aplicadas. São Paulo: Atlas.
Misoczky, M. C. A. (2003). Da abordagem de sistemas abertos à complexidade: algumas reflexões sobre seus limites para compreender processos de interação social. Cadernos EBAPE.BR, 1(1), 01–17. https://doi.org/10.1590/s1679-39512003000100002
Motta, F. C. P. (1971). A teoria geral dos sistemas na teoria das organizações. RAE - Revista de Administração de Empresas, 11(1), 17–33. https://periodicos.fgv.br/rae/article/view/40313
Padovani, E., Du Boys, C., & Monti, A. (2017). Vulnerability factors shaping municipal resilience throughout the global financial crisis: Comparing Italy and France. In European Group for Public Administration (EGPA) - Annual Conference. https://doi.org/10.13140/RG.2.2.13062.27203
Pike, A., Dawley, S., & Tomaney, J. (2010, March). Resilience, adaptation and adaptability. Cambridge Journal of Regions, Economy and Society, 3(1), 59–70. https://doi.org/10.1093/cjres/rsq001
Pollitt, C. (2010). Cuts and reforms - Public services as we move into a new era. Society and Economy, 32(1), 17–31. https://doi.org/10.1556/SocEc.32.2010.1.3
Raudla, R., Savi, R., & Randma-Liiv, T. (2013). Literature review on cutback management. COCOPS - (Coordinating for Cohesion in the Public Sector of the Future). http://hdl.handle.net/1765/40927
Saliterer, I., Jones, M., & Steccolini, I. (2017). Introduction: Governments and crises. In: I. Steccolini, M. Jones, & I. Saliterer (Eds.), Governmental Financial Resilience (Public Policy and Governance) (Vol. 27, pp. 1–16). Emerald Publishing Limited. https://doi.org/10.1108/S2053-769720170000027001
Soares, T. V. F., & Gonçalves, H. S. (2022). Aspectos político-eleitorais e a resiliência financeira dos governos locais brasileiros: perspectivas durante a crise pandêmica. Contabilidade Gestão e Governança, 25(esp), 255–271. https://doi.org/10.51341/cgg.v25iesp.2783
Steccolini, I., Jones, M., & Saliterer, I. (2017). Conclusion. In: I. Steccolini, M. Jones, & I. Saliterer (Eds.), Governmental Financial Resilience (Public Policy and Governance) (Vol. 27, pp. 229–240). Emerald Publishing Limited. https://doi.org/10.1108/S2053-769720170000027013
Steccolini, I., Korac, S., Saliterer, I., Barbera, C., and Jones, M. (2018). Local government financial resilience: Germany, Italy and UK compared. CIMA Global Academic Research Programme, 14(2). https://irep.ntu.ac.uk/id/eprint/36085/
Sweya, L. N., Wilkinson, S., Mayunga, J., Joseph, A., Lugomela, G., & Victor, J. (2020). Development of a tool to measure resilience against floods for water supply systems in Tanzania. Journal of Management in Engineering, 36(4), 05020007. https://doi.org/10.1061/(ASCE)ME.1943-5479.0000783
Tallaki, M., & Bracci, E. (2021). Risk perception, accounting, and resilience in public sector organizations: a case study analysis. Journal of Risk and Financial Management, 14(1), 4. https://doi.org/10.3390/jrfm14010004
Teisman, G., & Klijn, E. H. (2008). Complexity theory and public management. Public Management Review, 10(3), 287–297. https://doi.org/10.1080/14719030802002451
Turner, J. R., & Baker, R. M. (2019). Complexity theory: An overview with potential applications for the social sciences. Systems, 7(1). https://doi.org/10.3390/systems7010004
Von Bertalanffy, L. (1950a). An outline of general system theory. The British Journal for the Philosophy of Science, 1(2), 134–165. http://www.jstor.org/stable/685808
Von Bertalanffy, L. (1950b). The theory of open systems in physics and biology. Science, 111(2872), 23–29. http://www.jstor.org/stable/1676073
Walker, J., & Cooper, M. (2011). Genealogies of resilience: From systems ecology to the political economy of crisis adaptation. Security Dialogue, 42(2), 143–160. https://doi.org/10.1177/0967010611399616
Wόjtowicz, K. A., & Hodžić, S. (2022). Financial resilience in the face of turbulent times: Evidence from Poland and Croatian cities. Sustainability (Switzerland), 14(17). https://doi.org/10.3390/su141710632
Downloads
Published
How to Cite
Issue
Section
License
The authors hold the copyright to their article and grant the Journal of Accounting, Management and Governance the exclusive rights of first publication (including communication to the public and reproduction), with the work simultaneously licensed under the Creative Commons Attribution Non-Commercial 4.0 International License (CC BY-NC).
This license allows third parties to remodel, adapt, and create from the published work, as long as it is for non-commercial purposes, giving due credit for authorship and initial publication in this journal.
Authors are permitted to enter into additional separate agreements for non-exclusive distribution of the version of the work published in this journal (e.g., publish in an institutional repository, on a personal website, publish a translation, or publish a book chapter), with acknowledgment of authorship and initial publication in this journal, provided there is no commercial use/distribution.
