Although life cycle costing (LCC) is internationally considered the best instrument for evaluating investments in military equipment, its practical application remains insufficiently studied. This paper presents an international panorama of systems used for evaluating military investments,...

<italic>In order to evaluate financial sustainability, public sector managers are being pressured to provide better financial information and information transparency. This article examines the role of accounting in assessing the sustainability of local governments and analyses of the usefulness of...</italic>

In Spain, a new General Public Accounting Plan has been approved adapting Spanish accounting criteria to the IPSAS issued by the IFAC, which could strengthen the quality of governmental financial information and favour accountability via enhanced financial transparency, the benchmarking analysis...