Inadequacy of Information Technology (IT) enabled solutions has constrained the implementation of accrual accounting in Greek municipalities as part of a New Public Management (NPM) initiative. In this paper we analyse the main reasons behind the failure of IT to support the accounting reform...

Since 1995 Italian Local Governments have been required to publish an accrual-based report. However, traditional cameralistic budgeting and reporting remain mandatory. The purpose of this paper was to study the actual implementation of accrual reporting. To this end, an analysis was carried out...

This paper focuses on the role of local governments in bringing about fair, accountable, incorruptible and responsive (FAIR) governance. Local governments around the world have done important innovations to earn the trust of their residents and their comparative performance is of great interest...

This paper examines the norms and practices for infrastructure, art and heritage assets in six cities, across three European countries, to determine how the national norms of accrual accounting compared with each other, and with IPSAS, and how the practices in each city compared with the norms....

This study aims to investigate the impact of accrual accounting adoption on Indonesian local governments. In particular, this study examines the differences of financial performance before and after the accrual adoption and the usefulness of accrual accounting information for public managers....

In 2019, the Spanish government published a Presidential Order approving the General State Administration’s Green Public Procurement Plan. This plan covers all public administrations including the General State Administration, its autonomous bodies, and social security management entities. Its...