This is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities,...

While some attempt has been made to address cross-national trends in performance measurement systems (PMSs) in local governments, very few systemic efforts have been attempted to uncover similarities and differences. This article seeks to advance the understanding of the variables researchers...