Purpose – This study aims to examine determinants of the extent of sustainability reporting on Malaysian local council web sites using a disclosure index within an institutional theory framework. Design/methodology/approach – Adopting a simplified disclosure index to measure the extent of...

Purpose The purpose of this paper is to investigate the financial determinants of local government debt in New Zealand. Design/methodology/approach To investigate the financial determinants of local government debt in New Zealand, the authors analyse the relationship between key financial...

Purpose The purpose of this paper is to examine local councils’ response to the Environmental Reporting Act 2015(ERA), stakeholder identification and implications for the state of the environment management and monitoring of by local councils in New Zealand. Design/methodology/approach...

Purpose The purpose of this study is to investigate the relationship between the degree of stakeholder salience and the degree of emphasis placed on accountability dimensions for infrastructure assets (IFAs) as perceived by mayors and chief executive officers (CEOs) of local government...

Purpose – This paper aims to investigate the potential role of property taxes as a revenue source for local government in Tanzania. Often this tax is beset with political and administrative problems that affect its operational efficiencies. Design/methodology/approach – The research is the...

Purpose – The purpose of this paper is to examine the problems that different public sector bodies' face in joint planning to develop and share facilities and property services and how they have overcome some of them. It examines those difficulties that remain outstanding as the public sector...

Examines town centre management styles using Ilford town centre as an illustration of a town centre management initiative. Discuss the background to the Ilford town centre management initiative, the role of local authorities, the traders′ association, the customers, and liaison with the police...

Considers the feasibility study of environmental improvements carried out at Treforest, Mid‐Glamorgan, involving direct higher education participation. Discusses the funding for the study, the study itself, the problems, priority proposals, and implementation. Concludes that the study has...

Examines the effect of the 1980 Right to Buy legislation on local authority housing departments′ service charges collection. Considers outline procedures of the statutory code, leases, estimates and consultation, direct works departments, fees, charging areas, insurances, auditing, and service...

Outlines the Local Government Finance Act which lays down the way living accommodation is to be treated for Community Charge purposes. Considers whether living accommodation in offices should be rated or subject to the Community Charge, and whether it can make a difference to the amount of tax...