The design of accounting systems for government tends to neglect the needs of managerial audit and evaluation of performance. Against the background of local government practice in the USA, the case is outlined for the design of operational and decision‐making information support systems which...

Purpose This paper aims to conduct a comparative study by examining the Audit Committee (AC) set-up, roles, responsibilities and developments in two distinct English public sector settings, namely, foundation trusts (FTs) and local authorities (LAs). Design/methodology/approach The paper is...

Best Value was introduced as a local government policy in 1997, after the election of a New Labour administration. The policy was designed to reconfigure service delivery by local government, with local authorities assuming the role of enablers rather than service providers. In order to help...

Purpose – This paper aims to investigate strategy at the functional level, in Dubai local government. Using Miles and Snow's strategy typology, it seeks to concentrate on the relationship between the alignment of managerial characteristics with strategy type and performance....

Purpose – The purpose of this paper is to investigate the main challenges related to the use of performance measures in public organisations in order to identify the factors affecting the adoption and implementation of performance measurement systems. The empirical analysis is focused on the...

Purpose This paper aims to investigate whether the competitiveness of a certain territory may be developed and maintained in the context of a global economy through the exploitation of its intrinsic value. The paper contributes to managerial literature by embracing a systemic perspective using...

Purpose – The purpose of this paper is to understand the benefits of flexitime amongst users and non‐users, and determine what flexitime is used for by employees using a gender perspective. Design/methodology/approach – The study consisted of interviews of 30 employees of a New Zealand...

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 study is to provide explanations for the factors affecting sustainability disclosures by a local coastal shire council in Australia. Drawing on the theory of accountability, a further aim is to examine how this information is communicated to stakeholders....

Purpose – This paper aims to explore the perceived drivers behind the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG). It analytically assesses Indonesia’s attempt to introduce PMSs by addressing three research questions: Do organisations in...