Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments´ efforts towards better accountability....

In the efficient delivery of local public services, size matters. Many countries around the world have vertical government structures that are perceived as inefficient because of their high levels of jurisdictional fragmentation. This timely volume examines the different strategies used to...