IDEAS home Printed from https://ideas.repec.org/a/ids/ijaape/v16y2020i1p43-62.html
   My bibliography  Save this article

Do strategic cost policies lead to more sustainable practices? Evidence from county governments

Author

Listed:
  • Ouadie Akaaboune
  • Royce D. Burnett
  • Christopher J. Skousen
  • Assyad Al-Wreiket

Abstract

We contribute to social responsibility research by expanding its scope to include government-level actors and their stakeholders - citizens. We use county-level fiscal policy (strategic cost management) to investigate the public sector's role in maximising citizens' value through sustainability efforts. To date, inquiries of public sector sustainability take place mostly at the national level. Evidence suggests national-level inquiries are relatively poor indicators of public or private sustainability efforts and that investigations of sustainability at the local public sector-level may be more informative. Accordingly, we assess the link between strategic cost management and citizen-stakeholder value via panel analysis of 66 counties in Florida between 2005 and 2014. Contrasting prior literature, our results indicate a strategic cost management strategy that increased total aggregate county spending results in a reduction of emission levels. Further, when total spending is held constant while simultaneously allocating resources to social-public spending, county emission levels are reduced.

Suggested Citation

  • Ouadie Akaaboune & Royce D. Burnett & Christopher J. Skousen & Assyad Al-Wreiket, 2020. "Do strategic cost policies lead to more sustainable practices? Evidence from county governments," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 16(1), pages 43-62.
    • Handle: RePEc:ids:ijaape:v:16:y:2020:i:1:p:43-62
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=106767
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:16:y:2020:i:1:p:43-62. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=41 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.