International Journal of Public Sector Management: Volume 34 Issue 4

Guest editorialHappy endings and successful stories in public sector financial management: a lesson drawing perspective

Sandra Cohen, Francesca Manes-Rossi, Isabel Brusca, Eugenio Caperchione

Public financial management has been characterized by the implementation of several innovations and reforms that embrace different areas and scope. These reforms aim at…

Organizing municipal audit: contracting out and audit costs in Norway

Åge Johnsen

This paper analyses the deregulation of the municipal audit market in Norway, in particular how organization of the service affected audit costs.

On the road towards IPSAS with a maturity model: a Swiss case study

Nils Soguel, Naomi Luta

The International Public Sector Accounting Standards (IPSAS) have driven the modernisation of public systems of financial information. The extent and pace of their implementation…

Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany

Ellen Haustein, Peter C. Lorson, Lasse Olavi Oulasvirta, Lotta-Maria Sinervo

This paper studies the usability of LG financial statements as perceived by local councillors. By drawing on a comparative view of two countries with different periods of accrual…

The beauty of constructive culture: planting the seeds for widespread performance information use among councilors

Tomi Rajala, Lotta-Maria Sinervo

Although politicians' use of performance information affects political decisions and, through them, the well-being of society, there is a lack of studies exploring what contextual…