This paper presents a framework for planning the development of computerized government budgeting and accounting systems in economies in transition and developing economies. It argues that a comprehensive framework is needed to enable fiscal management issues to be addressed effectively, then...

The aim of this work is to provide information of use in evaluating Italian local public entities from two angles. 1) computerization and supply of web-services; 2) “accounting transparency” and use of accounting information for internal control and benchmarking. The analysis is based on...