Purpose – The aim of this paper is to describe, analyze and explain the level of compliance of accounting practices with legislation and generally accepted accounting principles (GAAP) within the Swedish water and sewerage sector. Design/methodology/approach – The empirical data are based on...

Purpose – The purpose of this paper is to analyse how local governments implement non‐mandatory performance measures (PM), the types of PM employed, the degree of their usefulness in decision making and/or accountability, and their outcomes. Design/methodology/approach – The information...

Purpose – In recent years, accrual accounting has become increasingly popular in many governments. Yet some questions remain unresolved. Previous literature questioned whether all governmental assets should be capitalized. Whereas those studies mostly focussed separately on a limited number of...