Purpose: Acknowledging fiscal crises as critical junctures for policy makers, this paper investigates how the recent fiscal crisis has affected the paradigmatic approach to the design of an ongoing governmental accounting (GA) reform. Design/methodology/approach: This paper analyses the Italian...

<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...

<title/> This article analyses the use of the internet to communicate performance information by large cities in France, Italy and Spain (Barcelona, Marseilles and Milan). The internet has a major role to play in improving accountability and responsiveness to citizens. The authors recommend that the...

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...