Accounting and Management Reform in Local Authorities: A Tool for Evaluating Empirically the Outcomes
Since the last years many governments have undergone an accounting and management reform, being strongly inspired by the New Public Management (NPM) philosophy. This research note provides a methodology to explain the success (if any) of such reforms, by examining the level of compliance with prescribed accounting and management legislation and regulations. To measure the level of adoption of a reform, two compliance indices are constructed. Furthermore, this research note reaches a method to explain the cross-sectional differences in the level of compliance based on factors derived from previous research. After the formulation and explanation of the research questions and the derived hypotheses, this note introduces the concept of the compliance indices in local governments and clarifies the purpose and construction of the accounting and management index. The next section is devoted to an explanation of the research methodology. Finally, the conclusion summarizes the main findings and further research possibilities.
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