This discussion paper presents an analysis of the performance of national (NIS) and communal irrigation systems (CIS) by region, complemented by technical and institutional assessments of 30 sample NIS and 66 sample CIS in Luzon. It shows that there is value in looking at subnational trends....

The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of sending as favorable as possible signals to different categories of users regarding the enterprise they manage, are tempted to use creative accounting techniques. The research...