000078733 001__ 78733
000078733 005__ 20200922122724.0
000078733 0247_ $$2doi$$a10.1177/0020852317748732
000078733 0248_ $$2sideral$$a109571
000078733 037__ $$aART-2018-109571
000078733 041__ $$aeng
000078733 100__ $$aCohen, S.
000078733 245__ $$aLocal government administration systems and local government accounting information needs: is there a mismatch?
000078733 260__ $$c2018
000078733 5060_ $$aAccess copy available to the general public$$fUnrestricted
000078733 5203_ $$aAfter 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.
000078733 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000078733 590__ $$a2.174$$b2018
000078733 591__ $$aPUBLIC ADMINISTRATION$$b17 / 47 = 0.362$$c2018$$dQ2$$eT2
000078733 592__ $$a0.806$$b2018
000078733 593__ $$aSociology and Political Science$$c2018$$dQ1
000078733 593__ $$aPublic Administration$$c2018$$dQ1
000078733 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000078733 700__ $$aManes Rossi, F.
000078733 700__ $$aCaperchione, E.
000078733 700__ $$0(orcid)0000-0002-2897-1744$$aBrusca, I.$$uUniversidad de Zaragoza
000078733 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000078733 773__ $$g85, 4 (2018), 708 - 725$$pInt. rev. adm. sci.$$tINTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES$$x0020-8523
000078733 8564_ $$s161858$$uhttps://zaguan.unizar.es/record/78733/files/texto_completo.pdf$$yPostprint
000078733 8564_ $$s47629$$uhttps://zaguan.unizar.es/record/78733/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000078733 909CO $$ooai:zaguan.unizar.es:78733$$particulos$$pdriver
000078733 951__ $$a2020-09-22-12:19:54
000078733 980__ $$aARTICLE