This article describes how as part of the reform of the administrative system of China, most local governments have set up public service centers; meanwhile, ICT (Information and Communication Technology) has been commonly applied to make e-services more convenient, efficient and transparent....

Purpose: For most companies, growth measures such as asset growth are positively correlated with accrual measures. Just like investment in fixed assets, current accrual represents one form of investment and is an integral part of a firm’s business growth. This makes it difficult to...