This study examines recent accounting research published in 10 journals led by New
Zealand and Australia based editors, namely: Abacus; Accounting and Finance; Accounting …

Highlights•Municipalities need business models to transit from traditional cities to
sustainable ones.•Business models address needs in economic, environmental and social …

Local government structural reform programs are often based on the purported benefits of
increased scale. We examine this question in relation to the proposed amalgamation …

Abstract A Multi-Criteria Decision-Making (MCDM) methodology is presented in this paper
that is used to analyse and to assess public-service building projects for the promotion of …

Data envelopment analysis (DEA) has the potential to make strong contributions to the
formulation of public policy. In particular, DEA can be used to identify the determinants of …

Faktor Penentu Kinerja Pemerintah Daerah. Tujuan dilakukannya penelitian ini adalah
untuk menguji faktor penentu kinerja pemerintah daerah. Adapun metode yang digunakan …

This study investigates the impact of depreciation practices on the internal decision making
of local government (LG) budget officers. Prior studies focus on depreciation practices that …

Municipal mergers remain an important instrument of local government policy in numerous
countries, including Australia, despite some concerns surrounding its efficacy. We consider …

In August 2011 the New South Wales (NSW) Government established the Independent
Local Government Review Panel to examine the options for improving the sustainability of …

Use of discretionary accounting accruals has long been recognized as a vehicle for
earnings management in the private sector. More recently, evidence has emerged …