Aspects that shape the financial context in which LGs operate according to literature
| Dimension | Model/criteria |
|---|---|
| Administrative traditions | Kuhlmann et al. (2025)
|
| Legal constraints | No model clearly emerges from the literature, but an assessment should include at least fiscal rules, debt limits and insolvency procedures. (Geissler et al., 2021) |
| Accounting systems and adoption of international standards |
|
| Supervision, auditing and accountability mechanisms | No model clearly emerges from the literature, but an assessment should include at least (Geissler and Wegrich, 2021)
|
| (De)centralisation and coordination | Pollitt and Bouckaert (2017)
|
| Dimension | Model/criteria |
|---|---|
| Administrative traditions | Continental Napoleonic Continental Federal Nordic Anglo-Saxon Central Eastern European South Eastern European citizen orientation structural concentration |
| Legal constraints | No model clearly emerges from the literature, but an assessment should include at least fiscal rules, debt limits and insolvency procedures. ( |
| Accounting systems and adoption of international standards | Accrual accounting Adoption of IPSAS Non-financial information |
| Supervision, auditing and accountability mechanisms | No model clearly emerges from the literature, but an assessment should include at least ( frequency enforcement power compliance independence, e.g. administrative control |
| (De)centralisation and coordination | degree of vertical dispersion of authority degree of horizontal coordination |
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