<title>Abstract</title> This article investigates the contribution of public administration (PA) reforms to sustainable development, with particular reference to countries in transition. The case study of Albania is analysed with a specific focus on the scope, contents and sequence of reforms as well as on the...

<title>Abstract</title> Social accounting and reporting practices are widely adopted all over the world by various kinds of organizations. While most of the literature focuses on private corporations, in recent years several scholars have called for more attention to be directed towards public and non-profit...

This paper was inspired by the discovery of some accounting books relating to the 'Rucellai' Family Farm (in Tuscany), and examines accounting in proprietorship farming in the nineteenth century. By conducting a source recognition, it was possible to demonstrate the role of agricultural...

Purpose – The purpose of this paper is to examine the reasons why public sector managers approach either consultants or academics for their help in solving problems related to public sector accounting and management reforms. Design/methodology/approach – A field study based on reactions to...

Much has changed over the past few years regarding the quantity and the quality of the financial information the Italian Local Governments (LGs) publish, even as a consequence of the corporatisation of the local public services. The paper is aimed at describing the causes and effects of the...

<title>Abstract</title> Innovations in financial and accounting techniques represent a fundamental aspect of the reforms undergone by public administrations in recent decades. The article presents the results of a survey, conducted on 237 local governments, whose purpose is to assess the implementation of...