Purpose – The purpose of this paper is to examine asset management in three cities. It is informed by polyphony as a theoretical perspective and draws on the fact-building process to explore the practice of asset management in these study settings. Design/methodology/approach – A comparative...

This is a study of the implementation of the UK central government's modernization policies for local government. The specific focus of the study is on one particular implementation tool which local authorities were required to use by central government edict: activity based costing. This...

There has been a major debate on the merits of accrual accounting in the public sector in general. This paper is an implementation study of accrual accounting in local government. It examines this issue from an implementation perspective. The implementation perspective adopted draws on Matland's...