Purpose – Local government in Australia has a complex system of accountability, part of which includes the publication of financial comparative performance measures. The purpose of this paper is to demonstrate how questionable financial figures not only distort the reported “bottom line”...

Purpose – This paper revisits the debate regarding myriad measurement bases and begins a new discussion within a public sector environment. It does this by considering the under‐researched technical aspect of measurement within Neely et al. 's measures design template framework....

Purpose – The aim of this paper is determine the impact financial reporting obligations and, in particular, the International Financial Reporting Standards (IFRS) have on local government management decision making. In turn, this will lead to observations and conclusions regarding the research...

Purpose – The purpose of this paper is to investigate the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG) using Smart PLS. Couched within an institutional theory framework, it explores a conceptual model developed to explain the hypothesised...

Purpose – This study aims to examine determinants of the extent of sustainability reporting on Malaysian local council web sites using a disclosure index within an institutional theory framework. Design/methodology/approach – Adopting a simplified disclosure index to measure the extent of...