This paper investigates the changed roles and strategies of professionals in a context of hybrid welfare state reform. This context exposes public professionals to market regulation and rationalization (new public management), and simultaneously expects them to work across professional borders...

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...

Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accounting Standards Board establishes the rules for reporting financial information for non-profit and...