Purpose The purpose of this paper is to obtain new knowledge about the accounting
measurement of financial sustainability in local governments, by studying the influence of …

Local government aims for financial sustainability in ensuring the wellbeing of citizens at the
expense of their tax incomes. As members of local councils, local politicians are the highest …

IMPACT The article sheds light on the intricate trade-offs encountered by public managers
when co** with competing priorities and navigating between social and financial …

Purpose The highest decision-making body in a municipality is the council, whose members
are elected every fourth year. Therefore, local politicians are in the key position in using …

Informative and transparent financial information in the public sector is crucial for improving
public sector management and eradicating corruption. Given this, Indonesia has reformed its …

Throughout Europe, one of the main problems facing policymakers is that of falling rural
populations. In many cases, this is aggravated by high levels of local government borrowing …

Financial sustainability is a recurring challenge for public organizations and is closely linked
to resource allocation. Medical malpractice claims can significantly impact public healthcare …

En este estudio se analiza el impacto de la mujer en la gestión del riesgo financiero de los
gobiernos locales (LGs), a través de variables políticas y demográficas. Se realiza un …

Kuvio 1. Talousraportoinnin systeemi Kuvio 2. Talousraportoinnin hyödyllisyyden ja käytön
edellytykset Kuvio 3. Prosenttiosuudet haastatelluista valtuutetuista, jotka olivat samaa tai …

The development of local government units is determined by many factors. The most
important is the financial condition, which determines the possibilities of the effective …