The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users. The Ministry of Finance requires local governments in India to prepare public accounting information based on...

Purpose – To represent the effect of ‘human factors in total quality management (TQM) environment’ in terms of a single numerical index by considering their inheritances and interactions. Design/methodology/approach – Various human factors affecting the TQM culture in an organization are...

Observations were made of 996 encounters between children with diarrhoea and practitioners (28 paediatricians, 62 general practitioners) in Karachi, Pakistan. Oral rehydration salt (ORS) was prescribed in more than 50% of encounters by 53% of general practitioners (GPs) and 61% of...