Purpose: The purpose of this paper is to obtain new knowledge about the accounting measurement of financial sustainability in local governments, by studying the influence of political factors on the evolution of income statements. Design/methodology/approach: This paper analyses income...

<italic>In order to evaluate financial sustainability, public sector managers are being pressured to provide better financial information and information transparency. This article examines the role of accounting in assessing the sustainability of local governments and analyses of the usefulness of...</italic>

In Spain, a new General Public Accounting Plan has been approved adapting Spanish accounting criteria to the IPSAS issued by the IFAC, which could strengthen the quality of governmental financial information and favour accountability via enhanced financial transparency, the benchmarking analysis...