The relationship between political leaders and public administrators is a layered and multi-dimensional phenomenon influenced by both organizational characteristics and personal qualities and skills. Continuous reforms of local government structures lead to changes in the interaction between...

Spain has a population distribution dispersed in small population centres where 60% of municipalities have less than 1,000 inhabitants. This situation generates a financial and functional incapacity to guarantee the successful and efficient provision of local public services. In order to fulfil...

The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was to make the Czech public finance system more transparent, efficient and realistic. The authors of this reform, in fact, intended to bring public sector accounting and public...