There is a consensus among academics and practitioners that ICT investments should be carefully justified, measured and controlled. This is not different for the development of a service architecture or the development of particular services as such. In practice, the traditional capital...

tba

This paper presents an overview of the current Belgian accounting reform. This reform treats the transition from a cameralistic/cash accounting to a system that integrates both the cameralistic and the accrual accounting in Flemish municipalities. The focus is on actual empirical outcomes of...