The state is one of the major institutions in modern industrial societies which have an enduring influence on societal development. Since the latter part of the 20th century developments have pointed to a far-reaching transformation of the modern nation state in the OECD world (Organisation for...

The European Union began using accounting rules defined by an independent private sector regime as compulsory norms in 2005. Is the incorporation of these International Financial Reporting Standards (IFRS) into European law a viable solution to combine external technical expertise with...

This report provides an overview of the state of open data policies across OECD member and partner countries, based on data collected through the OECD Open Government Data survey (2013, 2014, 2016/17), country reviews and comparative analysis. The report analyses open data policies using an...