Tayib, Mohamad; Coombs, Hugh M.; Ameen, J.R.M. - In: International Journal of Public Sector Management 12 (1999) 2, pp. 103-121
This study investigates and explores the needs and demands of Malaysian local authority taxpayers for financial information published by Malaysian local authorities. The study found, in the absence of standard financial reporting requirements placed on these authorities, a large expectation gap...