Development of Lifelong Education Strategies to Establish the Organizational Culture of Fiscal Transparency for Local Authorities

Abstract

     This research aimed to develop indicators regarding lifelong education on fiscal transparency for local authorities, to analyze the lifelong learning system on fiscal transparency for local authorities, to analyze and identify success factors for lifelong learning on fiscal transparency for local authorities, and to suggest lifelong education strategies by integrating adult learning theory and action learning concepts to establish an organizational culture of fiscal transparency for local authorities. The major findings of this research were: 1) The indicators for local authorities comprised knowledge, capacity, moral and desirable social value, organization vision and administration, available resources, information technology, people participation, knowledge source, learning activities, and evaluation. 2) The lifelong learning system for local authorities composed of the personnel learning system of the officers originated from human resource development and a teamwork system, while citizen learning came from people participatory process. 3) The success factors for local authorities were executives, incentive system, public participation, personnel involvement, appropriate data system, evaluation, resources utilization, and learning styles for officers, as well as people. 4) Lifelong education strategies to establish the organizational culture of fiscal transparency for local authorities contained 7 strategies: supporting learning via teamwork, empowering change management, supporting participation in organizational learning, supporting lifelong education and people participation, creating awareness, developing and disseminating knowledge and information, and integrating relevant resources.