Countries chosen for comparison within the framework of this paper are different in terms of geographical location, size, levels of socio-economic development and adopted local government systems. The major criterion for choosing case study countries was their geographical location, as it is the...

Purpose This study aims to fill the research gap regarding the usability of group reporting information in the central government. It answers the question of how the consolidated information should be formed to benefit the real needs of governmental information users. Design/methodology/approach...

Purpose: This paper studies the usability of LG financial statements as perceived by local councillors. By drawing on a comparative view of two countries with different periods of accrual accounting use in the public sector, the authors investigate how local councillors assess the usability of...

Countries chosen for comparison within the framework of this paper are different in terms of geographical location, size, levels of socio-economic development and adopted local government systems. The major criterion for choosing case study countries was their geographical location, as it is the...

Purpose – This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector. Design/methodology/approach – The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of actors and...