Maran, Laura; Funnell, Warwick; Castellini, Monia - In: Accounting, Auditing & Accountability Journal 32 (2019) 4, pp. 1146-1174
the pursuit of decentralization by governments, with an examination of Peter Leopold’s reform of the municipalities in the … importance of the micro-practices of accounting and reporting for the reform. Findings: In the context of the eighteenth century … enlightenment, Peter Leopold legitimized his reform by the introduction of a modern style of government based on the rationalization …