Haustein, Ellen; Lorson, Peter C.; Oulasvirta, Lasse Olavi - In: International Journal of Public Sector Management 34 (2021) 4, pp. 441-458
Purpose: This paper studies the usability of LG financial statements as perceived by local councillors. By drawing on a comparative view of two countries with different periods of accrual accounting use in the public sector, the authors investigate how local councillors assess the usability of...