In recent years there has been an exponential growth in the number of publications related
to theory and applications of Data Envelopment Analysis (DEA). Charnes, Cooper, and …

The purpose of this paper is to review and critique the field of public sector accounting
research. Many nation states deliver essential public services. In recent times, many of these …

We study how municipal amalgamation affects local government spending, taxation, and
service provision in the Netherlands. Employing different models, different control groups …

Municipal amalgamation reforms are a policy being put to use in most developed countries.
The basic rationale for most of these reforms is taking advantage of economies of scale in …

Municipal mergers have become a worldwide phenomenon in the past few decades,
primarily advanced to exploit economies of scale. While most evaluations of municipal …

When local governments are small and fragmented, promoting inter‐municipal cooperation
(IMC) among them is seen as a tool to improve the management of public services by …

Concerns exist that practical relevance is becoming devalued as accounting scholars
respond to signals about what sort of research 'counts'. We categorize public sector …

The need for policy with a territorial focus is prompting central governments in most of
European Countries in transition. They pay attention to sub-national territorial levels. In all …

Purpose–There is a growing interest in research focusing on performance management
practices in the public sector, but research is still limited with regards to public primary …

This study discusses the amalgamation of local governments as a method of creating larger
and more effective local governments that place fewer burdens on central government …