Local governments are no longer restricted to in-house production of public services. Contracting out and intermunicipal cooperation have proven to be two viable alternatives, and have gained widespread recognition in practice as well as in scholarly literature. In this paper, we first analyze...

Notwithstanding an ever-growing body of literature on administrative reforms, the studies either focus on single countries or emphasize common tendencies in all countries; hence providing little systematic insight for the evaluation and explanation of administrative change from a comparative...

This paper examines the norms and practices for infrastructure, art and heritage assets in six cities, across three European countries, to determine how the national norms of accrual accounting compared with each other, and with IPSAS, and how the practices in each city compared with the norms....