Based on a unique measure of performance of English local governments in the provision of public services (Comprehensive Performance Assessment, CPA), this paper develops a simple analytical framework that fully encompasses the institutional features of the British system of local government...

Based on a unique measure of performance of English local governments in the provision of public services (Comprehensive Performance Assessment, CPA), this paper uses panel data (2002-7) to identify the determinants of performance. In particular, by thoroughly exploiting the features of the...

The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users. The Ministry of Finance requires local governments in India to prepare public accounting information based on...

The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users. The Ministry of Finance requires local governments in India to prepare public accounting information based on...

Penelitian ini bertujuan untuk menguji hubungan karakteristik Parlemen (komposisi, ukuran, struktur kepemimpinan, pengalaman, dan latar belakang, status, dan ukuran pemerintah daerah) dengan kinerja pemerintah daerah di Indonesia. Penelitian ini menggunakan 197 pemerintah daerah sebagai sampel...

In this paper, an attempt is made to compare the budgetary data with the outcomes of 15 first degree local authorities in the Prefecture of Achaia, which should be subject to a preventive audit by the Hellenic Court of Audit. More specifically, it refers to Municipalities with over 5000...