Purpose The study focusses on explaining why advocates for reform to state audit in the
United Kingdom (UK) in the early 1980s, focussed on improving the links between the new …

Purpose Crises constitute stress tests for public sectors, with public financial management
(PFM) systems having to respond to emergency needs. In this study, the authors analyze (1) …

IMPACT German municipalities have prepared performance budgets for over 10 years. The
incorporation of performance information into the budget is, however, still work in progress …

Purpose This study analyses to what extent politicians use public sector entities' financial
statements along with the politicians' perceptions of the usefulness of such statements in the …

Legislatures face difficult challenges holding modern bureaucratic democracies to account
due to the scale, complexity, and diverse impacts on citizens' lives. One way that …

IMPACT This article looks at how the roles and personal characteristics of politicians affect
their use of accounting information. The findings in this article suggest that it is very likely …

IMPACT This article presents a tool to assess levels of financial information (FI) use by
politicians—the FIU Index. The index provides a multidimensional perspective, whereby …

This paper analyses local government practitioners' perceptions of the usefulness of
accounting information for decision-making in jurisdictions with dual reporting (cash and …

Purpose Public financial management has been characterized by the implementation of
several innovations and reforms that embrace different areas and scope. These reforms aim …

Abstract The adoption of International Public Sector Accounting Standards (IPSAS) is
gaining momentum across the world. Greece initiated a general financial management …