Table of contents - Special Issue: Public Sector Financial Management: Happy endings and successful stories
Guest Editors: Sandra Cohen, Francesca Manes-Rossi, Isabel Brusca, Eugenio Caperchione
Guest editorialHappy endings and successful stories in public sector financial management: a lesson drawing perspective
Sandra Cohen, Francesca Manes-Rossi, Isabel Brusca, Eugenio CaperchionePublic financial management has been characterized by the implementation of several innovations and reforms that embrace different areas and scope. These reforms aim at…
Organizing municipal audit: contracting out and audit costs in Norway
Åge JohnsenThis paper analyses the deregulation of the municipal audit market in Norway, in particular how organization of the service affected audit costs.
On the road towards IPSAS with a maturity model: a Swiss case study
Nils Soguel, Naomi LutaThe International Public Sector Accounting Standards (IPSAS) have driven the modernisation of public systems of financial information. The extent and pace of their implementation…
Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany
Ellen Haustein, Peter C. Lorson, Lasse Olavi Oulasvirta, Lotta-Maria SinervoThis paper studies the usability of LG financial statements as perceived by local councillors. By drawing on a comparative view of two countries with different periods of accrual…
The beauty of constructive culture: planting the seeds for widespread performance information use among councilors
Tomi Rajala, Lotta-Maria SinervoAlthough politicians' use of performance information affects political decisions and, through them, the well-being of society, there is a lack of studies exploring what contextual…
ISSN:
0951-3558Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Rocco Palumbo