Smart city development is recognized as a potential solution to urbanization issues, but a disconnect comes along with the vagueness in smart city elements and pathways. The use of the term smart city by some local government units in the Philippines evokes a utopia – a local sphere with...

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...

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....