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 paper is to contribute to the new public management (NPM) literature by investigating how politicians and managers perceive their relationships and respective roles during the accounting cycle and using multiple cases of Italian local government (LGs)....

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...

This volume provides a unique insight into the ways local governments have maintained financial resilience in the face of the significant challenges posed by the era of austerity. Taking an international perspective, it provides an enlightening and practical analysis of the different capacities...

During the last decade Italian local governments have undergone a reform process, involving deep changes in their accounting system. The purpose of our longitudinal study is to analyse the development path of accounting tools in an Italian LG body over a decade and to answer the following...

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...