The outbreak of the coronavirus pandemic has raised a considerable alarm about issues of
public health and safety. The response to the outbreak, however, has also brought concern …

The international literature suggests that the causes of weak financial sustainability of public
organizations depend on both external and internal conditions. Whereas the external …

One of the difficulties faced in the effective and efficient management of public organizations
is the understanding of when the organization is experiencing financial distress …

Tax and expenditure limits (TELs) are restrictions placed on governments limiting their ability
to collect and spend revenue. Residents support these TELs, as they desire lower tax …

This study utilizes the unique opportunity provided by a mandated change from cash-based
to accrual-based reporting in local governments to explore the role of contextual …

Since the start of the Great Recession, the issue of fiscal health possesses a prominent
place in the management of local governments. To ensure the government's continuation …

American cities are creatures of their states, with states both granting and limiting the power
of their cities. This relationship is characterized by how cooperative or competitive states are …

The authors examine the likely determinants of cash holdings by New Zealand local
councils. Extant finance literature suggests that organizations have transactional …

This article examines the vertical diffusion of a policy between a state and its local
governments. Although policy diffusion typically relies upon multiple mechanisms, diffusion …

Evidence for the fundamental presumption that municipal structure matters for government
performance is smaller and weaker than many might expect. This research contributes …