This paper examines the norms and practices for infrastructure, art and heritage assets in six cities, across three European countries, to determine how the national norms of accrual accounting compared with each other, and with IPSAS, and how the practices in each city compared with the norms....

This article discusses the NPM-style reforms being introduced to German local government. The authors focus on the experiences of the city of Uelzen in Lower Saxony because it is quite advanced in terms of implementing NPM-based reforms