Purpose – The purpose of this paper is to identify the challenges faced by local government in Indonesia when adopting a public asset management framework. Design/methodology/approach – A case study within the South Sulawesi provincial government was used as the approach to achieve the...

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...

The Australian accounting profession has advocated that infrastructure should be accounted for by reporting it at current written down replacement values, on the basis that these financial disclosures would provide relevant information to stakeholders. While local councils are required to apply...

In an effort to increase turnout at elections the UK government has been piloting electronic voting. At the 2002 local elections five councils tested remote Internet voting for the first time. Swindon Borough Council conducted the largest pilot, offering remote Internet voting to all voters....

Purpose – Bristol City Council has received national and international recognition for its local e‐democracy work. This paper seeks to tell the story of three phases of development of local e‐democracy in Bristol. In summarising findings from the national evaluation of the Local...

Wollongong City Council in New South Wales, Australia, won the Australian Quality Award in 1997 and the Australian Customer Service Award in 1998, the first local council to receive such awards. This article presents a case history of the cultural reform journey of the council since 1990, in...

Purpose – In order to understand the range of e‐government initiatives that occur in practice, this study aims to explore diverse applications that have involved one locale, the City of Tyler, Texas. Design/methodology/approach – The first case briefly describes the TylerTexas...

Purpose – The purpose of this paper is to introduce enterprise portals and show their ability to provide integrated services in the local government domain. Design/methodology/approach – This paper describes the development and early stage deployment of enterprise portals within two country...

Principal‐agent problems are largely responsible for poor corporate governance. Much work on private sector corporate governance reform seeks to address transparency, accountability and responsiveness to stakeholder interests under the new category of corporate social responsibility (CSR)....

States that the role of local government in England and Wales is to provide a vast range of services in accordance with both the wishes of the community it serves and the requirements of central government. Looks at how local government in England and Wales tries to fulfil this role, examining...