Corruption poses a significant challenge to economic development and governance worldwide, with its detrimental effects permeating various levels of society. In the context of Greece, where corruption has been a longstanding issue, the role of internal audit mechanisms within local government...

For developing countries, decentralising power from central government to local authorities holds the promise of deepening democracy, empowering citizens, improving public services and boosting economic growth. But the evidence on when and how decentralisation can bring these benefits has been...

We study management practices and performance in a representative sample of German municipalities, which provide the bulk of direct administrative services for citizens and firms in Germany. Surveyed municipalities differ substantially in their use of structured management practices, and this...

Czech municipalities keep a substantial and growing volume of bank deposits. An analysis of determinants of unreserved deposits in 2021 suggests that municipalities are precautionary and accumulate fiscal reserves if they can and do so to stabilize their budget management. Signs of low activity...

Innovation networks help to create innovation ecosystems by strengthen interactions between government, academia, business, and special institutions. The purpose of the article is to identify the relationship between the local context, i.e., the conditions and environment in which the Local...

We evaluate the impact of a recent reform that sharply increased the salaries of Italian local politicians on electoral competition and the valence attributes of the candidates elected. Exploiting misaligned election dates across Italian cities, we propose a novel methodology, the time-shifted...

Purpose - The study aims to provide a clear framework of steps on how to implement the balanced scorecard model at the level of measuring and managing local performance, with a mix between what theoretical approaches show in this matter and examples of applied experiences in different contexts....

The Local Development Councils (LDCs) feature a significant participatory governance function in local policy development, as local government units (LGUs) are mandated to constitute LDCs with members from civil society organizations (CSOs). While the Department of the Interior and Local...

Purpose - The study aims to provide a clear framework of steps on how to implement the balanced scorecard model at the level of measuring and managing local performance, with a mix between what theoretical approaches show in this matter and examples of applied experiences in different contexts....

This study aims to investigate the impact of accrual accounting adoption on Indonesian local governments. In particular, this study examines the differences of financial performance before and after the accrual adoption and the usefulness of accrual accounting information for public managers....

The efforts of different local and regional administrations are increasingly seen as very important drivers of the economic vitality and well-being of territories in a world where subnational government levels continue to gain levels of authority. This study sought to investigate the efficacy of...

Public servants' decisions that are inconsistent with citizens' interests can lead to the mistreatment of public servants. The purpose of the research was to found out how the HRM practices in public organizations are related to the perception of fairness (procedural and distributive justice),...

We study management practices and performance of public sector organizations in Germany. For a representative sample of municipalities, we provide survey evidence for substantial het-erogeneity in the use of structured management practices. This heterogeneity is not driven by differences across...

We exploit the introduction of an open data online platform - part of a transparency program initiated by the Italian Government in late 2014 - as a natural experiment to analyse the effect of data disclosure on mayors' expenditure and public good provision. First, we analyse the effect of the...

We study management practices and performance of public sector organizations in Germany. For a representative sample of municipalities, we provide survey evidence for substantial heterogeneity in the use of structured management practices. This heterogeneity is not driven by differences across...

In this paper we examine how Finnish municipalities' expenditures depend on the share of citizens with foreign background out of the total population. Empirical analyses make use of Finnish panel data from 295 municipalities and 202 migrant nationalities for the period 1987- 2018. It turns out...