.... Design/methodology/approach Building on assemblage theory, we use an in-depth case study of local government in France where a Socialist and Green coalition (the “Coalition”) replaced a long-standing Communist administration. The Coalition introduced a comprehensive set of new management control systems...

... and administration. Findings – The authors find that NCC’s senior politicians and officers co-opted the city’s political grassroots and managed to reconstitute local political accountability to citizenry and stakeholders as a choice between the cessation of different types of local government services...

... as institutionalized, taken‐for‐granted practice. Timo Hyvönen can be contacted at: timo.hyvonen@uta.fi © Emerald Group Publishing Limited 2012 Accounting shared service center Local government Institutional theory Active agency Institutional entrepreneurship Accounting Organizations...

..., organisations confronting similar environmental pressures show different outcomes of change. Design/methodology/approach Drawing on archetype theory, the paper analyses the case of two Italian local governments. Comparative case studies were carried out, reconstructing a period of 15 years. Findings...

... of accountability within a local government setting and provides a reference point for further research into the potential role of local actions to address the issue of climate change. © Emerald Group Publishing Limited 2011 In addition to national measures, the UK Government (DEFRA, 2006) judged...

...Wei Qian; Roger Burritt; Gary Monroe Purpose This study aims to explore the state of environmental management accounting practice and the motivations for its use with a view to improving waste and recycling management by local government. The focus is on practice in local governments situated...

.../value The paper's mobilisation of Foucault's governmentality framework in the study of a local authority case study in a contemporary setting is relatively unusual. © Emerald Group Publishing Limited 2009 Markets Local government Public sector organizations Public sector reform New...

...” (the erosion or discontinuity of institutionalized organisational activities or practices) to analyse a case study of how a UK local government council is responding to an environmental agenda in the context of an array of gradual political, functional and social pressures to change its activities. Findings...

...Andrew Goddard This paper is the first of several emanating from a study of the relationship between accounting, governance and accountability in local government in the UK. A grounded theory methodology was used to discover participants' perceptions of these phenomena in four UK local government...

... the practice of efficiency audits by state auditors. Alberta also passed its Auditor General Act in 1977. Auditing Local government Financial management Accountability Canada Auditing is a crucial component of most modernist conceptions of accountability since it legitimates the information...

... and uncertainties surrounding the rating of physical condition and the concept of “satisfactory condition”, the disclosures provided by NSW local government are more informative and arguably more relevant to external stakeholders and those responsible for asset management in local government than the information...

... of compulsory contracting policies in UK local government and the transition from socialism in Eastern Europe. © MCB UP Limited 1997 Accountancy Compulsory competitive tendering Contracts Eastern Europe Local government Trust the quantification which enables certain calculative procedures...

...Allan Cochrane In recent decades British local government has been the subject of dramatic financial and political pressures. Explores the apparently inexorable rise of approaches dominated by demands for tight financial control and the discourse of “value for money”, before going on to consider...

... officials. © MCB UP Limited 1991 Research Accounting Local government USA ...

.... Accounting Staff turnover Organizational behaviour Local government USA © MCB UP Limited 1989 ...