Purpose – The purpose of this paper is to investigate the relationship between “political competition” and “environmental reporting” by New Zealand local governments. Design/methodology/approach – The research method includes a longitudinal analysis of environmental reporting by New...

Purpose – The purpose of this paper is to develop environmental accounting and reporting practices (EARPs) by Portuguese local entities and their determining factors. Design/methodology/approach – Data were obtained through a postal survey. In order to measure the degree of development of...

Social media, if correctly used, enhance cultural, political, economic and social engagement. They also represent key communications tools for administrators to highlight the principles of openness and transparency. Nowadays Local Governments have as well a social media presence. The following...

Purpose – This paper seeks to analyse social report guidelines and practices within Italian local governments (ILGs). First, it compares the contents of the two Italian governmental guidelines for developing social reports in public sector organisations with the Global Reporting Initiative...

Purpose – The purpose of this paper is to explore the contribution of external auditing to accountability in the Tanzanian local government authorities (LGAs). Design/methodology/approach – This paper uses content analysis of the external audit reports of the LGAs for the past ten years....

Purpose This study aims to analyze whether and how a set of financial ratios calculated on the basis of financial statement information would allow auditors of Italian local governments (LGs) to get an indication of LGs’ financial distress risk and, hence, to support politicians and managers...