...Tatjana Neuhuber; Michael Getzner; Johann Bröthaler Purpose This study investigates the relationship between fiscal resilience during the 2007/2008 financial crisis and subsequent fiscal sustainability in 2,093 Austrian local governments. It particularly focuses on spatial dependencies...

... Limited 2025 Emerald Publishing Limited Licensed re-use rights only Digitalization Financial reporting Intangible assets International organizations IPSAS 31 Local governments National governments The digital transformation of the public sector has reshaped how governments operate...

... sustainable development, with a marked increase in attention to this area. In this context, our main objective is to investigate the impact of transparency practices in local government on the implementation of the Sustainable Development Goals (SDGs) in Spanish municipalities. Design/methodology/approach...

... Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization. Design/methodology/approach Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities...

... early signals related to co-development and co-creation attempts in designing popular reports. Moreover, it is innovative in the sense that it considers popular reports as a bond between the local governments and the citizens that goes beyond rational considerations such as decision making...

... The data were collected from websites and publicly available documents from all local governments with urban municipality status in Slovakia, for a total of 155 municipalities, 59 of which have established a participatory budget. The main method applied was correlation analysis. Findings The findings...

... represent just a part of the broader institutional design of power devolution across tiers of government. Comparative local government studies suggest that not only administrative traditions (Pollitt and Bouckaert, 2017), but also functional, territorial and political profiles vary considerably across...

... and governance of the city. The paper offers new knowledge on reporting centered on citizens, framing the analysis in the legitimacy theory. Even though the research relates only to the US context, the results may assist standard setters in preparing guidelines for local governments to communicate...