Table 1

Country’s characteristics

CountryAustriaCroatiaCyprusGermanyGreeceItalyPortugalSpain
Total population9.1 mil3.87 mil1.2 mil84.4 mil10.5 mil58.8 mil10.5 mil48 mil
Number of public servants364,896233,95548,1205.2 mil565,4643.6 mil742,0002.7 mil
Administrative systemFederal
States
Local		National
Regional
Local		State
Local		Federal
States
Local		State
Regional
Local		Central
Regional
Provinces
Local		Central
Local
Districts		National
Regional
Local
Administrative modelContinental European federalContinental European federalAnglo-SaxonContinental European federalSouthern European NapoleonicSouthern European NapoleonicSouthern European NapoleonicSouthern European Napoleonic
Bases of accounting at central government levelModified accrualModified cashCashCashModified cashModified cash and some accrual informationAccrualAccrual
Bases of accounting at local government levelModified accrualModified cashMixed (cash and accrual)Modified accrual (in most states)AccrualModified cash and some accrual informationAccrualAccrual

Source(s): Authors’ elaboration

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