Purpose Considering the increased financial responsibility of local government (LG), the impact of global crises and the growing adoption of accrual accounting and common standards such as IPSAS, this work focuses on financial indicators for LGs. It explores whether the literature on financial...

Purpose: This paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges associated with its implementation. Design/methodology/approach: The paper investigates the role of IR in...

Purpose: Coproduction is both a recurrent way of organizing public services and a maturing academic field. The academic debate has analyzed several facets, but one deserves further analysis: its impact on the cost efficiency of public services. The purpose of this paper is to aim at...

Purpose: This paper explores how global pandemic crises affect the financial vulnerability of municipalities. Design/methodology/approach: This paper is developed from the relevant literature an analytical framework to examine municipal financial vulnerability before a global pandemic crisis...

"Local Governments' Financial Vulnerability presents a conceptual framework developed to examine how vulnerable local finances were before and in the immediate aftermath of the Covid-19 pandemic crisis by mapping and systematising its dimensions and sources. The model is then applied to eight...