Transparency of public management is fundamental to bringing citizens closer to public managers and as such universally considered an element of good governance. The main aim of this study is to identify the factors determining transparency in public management of Portuguese local authorities....

Purpose – The purpose of this paper is to identify stakeholders’ expectations of information to be conveyed in local authorities’ annual reports and to develop an index of best practice performance reporting. Design/methodology/approach – The paper describes the development of a...

Purpose – The purpose of this paper is to identify stakeholders’ expectations of information to be conveyed in local authorities’ annual reports and to develop an index of best practice performance reporting. Design/methodology/approach – The paper describes the development of a...

This study investigates and explores the needs and demands of Malaysian local authority taxpayers for financial information published by Malaysian local authorities. The study found, in the absence of standard financial reporting requirements placed on these authorities, a large expectation gap...

Purpose – The purpose of this paper is to establish whether local authorities in New Zealand report biodiversity-related information and to examine the vehicles through which it is communicated. Design/methodology/approach – This paper uses a keyword search to identify biodiversity reporting...

Transparency of public management is fundamental to bringing citizens closer to public managers and as such universally considered an element of good governance. The main aim of this study is to identify the factors determining transparency in public management of Portuguese local authorities....