Local government administration systems and local government accounting information needs: is there a mismatch?

Cohen, S. ; Manes Rossi, F. ; Caperchione, E. ; Brusca, I. (Universidad de Zaragoza)

Resumen: After several years of reforms inspired by the New Public Management approach, 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 local government administrative systems and 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 the results reveal, legislation in European local governments only sporadically stipulates the 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.

Idioma: Inglés

DOI: 10.1177/0020852317748732

Año: 2018

Publicado en: INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES 85, 4 (2018), 708 - 725
ISSN: 0020-8523

Factor impacto JCR: 2.174 (2018)

Categ. JCR: PUBLIC ADMINISTRATION rank: 17 / 47 = 0.362 (2018) - Q2 - T2

Factor impacto SCIMAGO: 0.806 - Sociology and Political Science (Q1) - Public Administration (Q1)

Tipo y forma: Artículo (PostPrint)

Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)