Análisis, interpretación y discusión de los resultados de la encuesta

This section introduces the eight chapters included in this thesis. Chapter 1 provides the background of the study, explains the objectives of the study, formulates the primary and secondary questions and describes the motivations and significance of the study. Chapter 2 reviews the local government context in terms of its functions and roles within the Australian government system and diversity of the local government authorities. It then briefly looks at how the new public management has influenced the practices and policies of local government. Sources of revenues and the expenditure pattern are also highlighted. Infrastructure assets controlled by local government are explained next, while providing different definition of infrastructure assets. Then, the current issue with respect to infrastructure is identified – infrastructure renewal backlog – emphasising the extent to which the local government authorities have affected by it. Current remedies for the backlog issue undertaken by different tiers of government are also explained. A brief outline of the prior research work undertaken in the local government context and literature related to infrastructure backlog is provided to identify the research gaps. Infrastructure renewal backlog is one of the research variables in the current study.

Chapter 3 reviews the literature related to the research variables within the realm of the research objective and research questions. Since the research variable, infrastructure backlog is reviewed in Chapter 2, the current chapter reviews stakeholder analysis and accountability emphasis. The theory of stakeholder identification and salience (Mitchell et al. 1997) is reviewed in detail as an extended version of stakeholder theory. Stakeholder attributes and stakeholder salience suggested by Mitchell et al (1997) are research variables in the current study. Theoretical rationality and empirical reviews in diverse settings such as accounting, strategic management, ethics, marketing and public sector are reviewed. Then the changing notion of accountability is discussed. In particular, dimensions of accountability in the public sector are reviewed since they are research variables in the current study – public, managerial and political accountabilities. This is followed by a review of the empirical studies on dimensions of accountability in the public sector including local government. The literature review concludes by identifying gaps in the literature which will be bridged by the current study.

In Chapter 4, the theoretical framework and the development of hypotheses are provided in an attempt to bridge the gaps in the literature identified in the previous two chapters. The research questions formulated in Chapter 1 are answered by the conceptual framework. The chapter then develops six hypotheses to be tested based on the theories, constructs and relevant empirical and conceptual studies. The chapter also provides brief explanations of multiple stakeholders in the local government context considered in the study under two broad categories: public stakeholders and higher-tier government stakeholders.

Chapter 5 details the research methods employed including the rationale for choice of the methods. These methods are used to gather evidence to test the developed hypotheses which address the research questions identified in Chapter 1. The chapter then sets out the research design in terms of the definition, measurement and modelling of variables. The procedure for sample selection, sample size, survey instrumentation including structure and content of the survey, validation of the instrument, and administration of the survey and non-response rate are discussed in detail. Further, the chapter provides the definitions of all the latent variables used in the study along with the details of how they are being measured. Then, it provides all the models used to test the hypotheses using multiple regressions in SPSS statistical program.

Chapter 6 consists two main sections. The first section presents the assessment of the scales to establish their validity and reliability in preparation for the statistical analyses. It involves internal validity giving emphasis on content, construct and factorial validity. Factorial validity is carried out on each of the constructs that measure the multi item-scale survey. Internal consistency reliability approach is used to assess the reliability of the multi-item measurement instrument. The second section presents the descriptive statistics of all the constructs of which the multi-items that met the validity and reliability criteria. In addition to the descriptive statistics of observable and latent variables, this section also presents the descriptive statistics on the profile of the respondents, and characteristics of the LGAs’ of the respondents

Chapter 7 presents the inferential statistics of tests of the six hypotheses developed in Chapter 4. Prior to testing the hypotheses, bivariate correlations analyses are carried out as preliminary tests of hypotheses. Then the equations modelled in Chapter 5 are empirically analysed through multiple regression using SPSS statistical program. The multiple regression results are presented under three theoretical perspectives. First the relationships among stakeholder

attributes, managerial values and stakeholder salience are analysed. The second analysis provides empirical findings on the relationships among stakeholder salience, managerial values and accountability emphasis. Finally the findings of the relationships between stakeholder salience and infrastructure backlog are presented. Each of these sets of analysis is followed by a discussion based upon theoretical inquiries and prior empirical findings.

Finally, Chapter 8 provides the summary and conclusions of the study. The main conclusions are discussed within the domain of the primary and sub-research questions formulated in Chapter 1. Implications of the study for theory and practice, together with limitations are also discussed. Finally, the directions for future research are considered.