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Keywords: Public choice theory
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Journal Articles
Factors influencing spending on political governance: evidence from Italian municipalities
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2026) 34 (1): 115–145.
Published: 11 November 2025
... the public choice theory and the concept of efficiency to formulate hypotheses about the relationship between political governance and efficiency in local government. Findings By applying a panel regression to all Italian municipalities over a 10-year period (more than 67,000 observations), the authors...
Journal Articles
Operating within the boundaries of legislation, accountability and personal agendas: A study on financial sustainability in Catalan municipalities
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2019) 27 (3): 346–365.
Published: 31 May 2019
... insights from the public choice theory and the concept of accountability to draw a framework that could explain the perceptions of mayors and comptrollers. The views of the two groups are captured with the use of an online questionnaire. Findings The results indicate that while the application...
