Local government administration systems and local government accounting information needs: Is there a mismatch? Sandra Cohen

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Uploaded by Sandra Cohen     Uploaded date: June 16, 2018    
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Publication date
June 16, 2018
Paper language
Abstract
After several years of reforms inspired by the New Public Management approach, the public sector accounting and performance measurement systems continue to differ among countries. Based on previous literature and data collected through a questionnaire, we perform an exploratory study on the relations between the local government administrative systems and the local government accounting information needs in a sample of European countries characterized by a legalistic orientation. Our results reveal that there is a frequent mismatch between the needed accounting and performance measurement information for internal and external purposes assessed on the basis of the administrative system in place and the accounting information and performance measurement information required by the law for decision making and accountability. Moreover, as results reveal, the legislation in European local governments only sporadically stipulates information suitable to satisfy the information needs created by the different levels of financial and organizational autonomy of local government administration systems to be available.
Preferred Citation
Cohen, S., F. Manes Rossi, E. Caperchione and I. Brusca, (2019), "Local government accounting systems and Local Government Systems: Is there a mismatch?", International Review of Administrative Sciences, Vol. 85 (4), pp. 708-725 (doi/10.1177/0020852317748732)
Keywords
: accrual accounting; performance measurement; public administration typology; accountability
Email
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Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Type of Paper
Published paper

How to get the paper

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From the journal
https://journals.sagepub.com/doi/10.1177/0020852317748732

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