The current crisis of public finances and the context of austerity require a rethinking of governmental budgets' roles, processes, and contents. On the one hand, increasing pressures exist to cut back expenditure and reduce the amount of accumulated public debt. On the other, governments are...

Recent accounting scandals in the private and public sectors have drawn increasing attention to the shortcomings of traditional financial reporting. In an attempt to respond to these limitations, various reporting frameworks have been developed. The paper proposes a comprehensive Extended...

Through a multiple case study of eight Italian municipalities, our paper identifies the main shocks perceived by the local management as a consequence of the recent fiscal crisis and the related organizational responses. The analysis roots current responses in longer-term municipal financial...

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...

Financial resilience describes the ability of local governments to anticipate, absorb and react to shocks affecting their finances and service delivery. Resilience is the result of interactions in-between environmental conditions (institutional, economic and social context) local governments...