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Responsibility with accountability: A FAIR governance framework for performance accountability of local governments
Shah, Anwar - In: Zbornik radova Ekonomskog fakulteta u … 32 (2014) 2, pp. 343-377
This paper focuses on the role of local governments in bringing about fair, accountable, incoorruptible and responsive (FAIR) governance. Local governments around the world have done important innovations to earn the trust of their residents and their comparative performance is of great interest...
Persistent link: https://www.econbiz.de/10011240638
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The Introduction of the Accrual Accounting System in the Local Government in Greece : A Financial Analysis of the Local Authorities in the Prefecture of Achaia
Kontogeorga, Georgia - 2013
to use the accrual accounting system. These data concern the period 2005 to 2007, which is the first implementation …
Persistent link: https://www.econbiz.de/10013078288
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Responsibility with accountability : a FAIR governance framework for performance accountability of local governments
Shah, Anwar - In: Zbornik radova Ekonomskog Fakulteta u Rijeci : časopis … 32 (2014) 2, pp. 343-377
Persistent link: https://www.econbiz.de/10010489764
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An epistemic community as influencer and implementer in local government accounting in Australia
Irvine, Helen; Cooper, Kathie; Moerman, Lee - In: Financial accountability & management : in governments, … 27 (2011) 3, pp. 249-271
Persistent link: https://www.econbiz.de/10009261094
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An Epistemic Community as Influencer and Implementer in Local Government Accounting in Australia
Irvine, Helen Joy; Cooper, Kathie; Moerman, Lee - 2012
This paper explicates the dual role of epistemic communities as influencers of accounting policy within regulatory … space and as implementers who effect change within the domain of accounting. Set within the context of New South Wales in … sources, and used data from interviews and a survey. Accounting and finance professionals, as an epistemic community, played a …
Persistent link: https://www.econbiz.de/10014180315
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Local Natural Resource Curse?
Borge, Lars-Erik; Parmer, Pernille; Torvik, Ragnar - Institutt for Samfunnsøkonomi, Norges … - 2013
The large variation in revenues among Norwegian local governments can partly be explained by revenues collected from hydropower production. This revenue variation, combined with good data availability, can be used to extend the literature on the re- source curse in two directions. First, to...
Persistent link: https://www.econbiz.de/10010856726
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Local Public Finances and Municipal Reform in Finland
André, Christophe; García, Clara - Economics Department, Organisation de Coopération et … - 2014
Finnish municipalities enjoy ample fiscal autonomy and provide or arrange the provision of a large share of public services. In recent years, their spending and debt has been increasing steadily, especially because of population ageing and increases in the cost of health care and social...
Persistent link: https://www.econbiz.de/10011276871
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Local Natural Resource Curse?
Borge, Lars-Erik; Torvik, Ragnar; Parmer, Pernille - Centre for Applied Macro- and Petroleum economics … - 2013
The large variation in revenues among Norwegian local governments can partly be explained by revenues collected from hydropower production. This revenue variation, combined with good data availability, can be used to extend the literature on the resource curse in two directions. First, to ensure...
Persistent link: https://www.econbiz.de/10010686009
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The Role of Systematic Internal Control and Audit in Reducing Management Risk at Hungarian Local Governments
Gyüre, Mrs Lajosné - In: Public Finance Quarterly 57 (2012) 2, pp. 173-183
The financial risks to the local government sector have recently reached a level that presents a major threat not only to local governments but to the entire national economy. This paper therefore aims to point out the significance of internal controls, the absence or insufficiency of which is a...
Persistent link: https://www.econbiz.de/10010826231
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Quality of Performance Information for Public Accountability in Estonian Local Governments
Kenk, Karina - 2017
The main purpose of this paper is to assess the comprehensiveness and integrativity of the performance information of local governments in promoting public accountability to its stakeholders using the PDCA cycle model. This study primarily uses document content analysis, reviewing and analysing...
Persistent link: https://www.econbiz.de/10012966485