The effectiveness of accounting information system (AIS) in public sector organization (PSO) is well recognized to play an important part in obtaining sustainable performance (SP). Nevertheless, the effectiveness of AIS cannot achieve the SP on its own due to the rapid changing in the global...

Building a sustainable performance system at the level of the local public administrations must have as starting point the local public administration's (LPA) mission and must go down to the level of the individual. This system must follow the external performance that it delivers to the...