This book is unique in its scope and depth of coverage. It describes the government accounting and budgeting in each of nine European countries, at national and local levels, in their current and prospective forms. The nine countries represent Northern Europe (Finland, Sweden), Central Europe...

Aus den öffentlichen Haushalten werden in zunehmendem Umfang Aufgaben und die zugehörige Finanzwirtschaft ausgelagert und auf mehr oder weniger selbstständige Einrichtungen übertragen. Bei den Gemeinden haben solche Ausgliederungen verschiedentlich bereits einen Umfang erreicht, der dem...

Transparency within universities and public research institutes is an element of significant relevance in the Italian context. Over the years, the need for greater transparency has prompted the legislator to regulate transparency obligations in order to ensure a minimum level of information...

We analyze the factors driving the emergence of inter-municipal cooperation (IMC) in tasks of internal administration in West-Germany between 2001 and 2014. In line with the Institutional Collective Action Approach, we find similarities in political ideology to foster cooperation. Cost pressure...