This volume provides a unique insight into the ways local governments have maintained financial resilience in the face of the significant challenges posed by the era of austerity. Taking an international perspective, it provides an enlightening and practical analysis of the different capacities...

<title>Abstract</title> Innovations in financial and accounting techniques represent a fundamental aspect of the reforms undergone by public administrations in recent decades. The article presents the results of a survey, conducted on 237 local governments, whose purpose is to assess the implementation of...

<title/> This article analyses the use of the internet to communicate performance information by large cities in France, Italy and Spain (Barcelona, Marseilles and Milan). The internet has a major role to play in improving accountability and responsiveness to citizens. The authors recommend that the...