Why, after more than twenty-five years of decentralization, are Philippine local government units (LGUs) at varied levels of development? How does the literature explain this phenomenon? This paper surveys empirical literature on Philippine decentralization with the aim to gather insights as...

Information and communication technology is changing the way in which cities organise policymaking and urban growth. Smart Cities base their strategy on the use of information and communication technologies in several fields such as economy, environment, mobility and governance to transform the...

Consolidated financial statements of local governments are one of the main reform elements of the new public sector accounting framework in Germany. According to the literature and the laws, serious control deficits on the local level will be overcome by implementing this reform element....