Purpose – The purpose of this paper is to investigate the mechanisms adopted by cities to control the provision of externalized public services and to explore the determinants of such control choices. Design/methodology/approach – The paper presents the results of a multiple case study based...

<title>Abstract</title> Over the last decades the process of modernization in the public sector has fostered the adoption of new accounting techniques, such as accrual accounting and non-financial performance measurement systems. The purpose of this paper is to test hypotheses on the different perceptions of...

Purpose – The issue of accounting change, why and how accounting evolves through time and within specific organisational settings, has been addressed by an important body of literature. This paper aims to explain why, in processes of accounting change, organisations confronting similar...

Purpose – The purpose of this viewpoint paper is to introduce the special issue and outline its major themes. Design/methodology/approach -The public governance literature is described, and the necessity for analysing challenges for accountability and accounting in the public sector is...

There has recently been a resurgence of interest in social and environmental reporting (SER) in both the private and the public sector; however, its meaning and application in the public sector are relatively new, and it has been little investigated. Our article is aimed at gaining a better...

<title>Abstract</title> Innovations in financial and accounting techniques represent a fundamental aspect of the reforms undergone by public administrations in recent decades. The article presents the results of a survey, conducted on 237 local governments, whose purpose is to assess the implementation of...

<title/> This article analyses the use of the internet to communicate performance information by large cities in France, Italy and Spain (Barcelona, Marseilles and Milan). The internet has a major role to play in improving accountability and responsiveness to citizens. The authors recommend that the...