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This chapter describes the audit of local government in Italy. In Italy, as elsewhere, local audit has been affected by the implementation of new public management based reforms. There is an increasing trend towards collaboration and cooperation between the audited authority and the auditor. Audit has begun, as in other jurisdictions to widen its remit, so that it focusses on performance as much as financial and compliance issues. This change in role brings with it opportunities for the auditor to help public sector improvement but also challenges – as new skills are required for the new roles that the auditor takes on and audit independence is complicated by the cooperative nature of modern local government audit.

Electronic transactions play a substantial role in many automated transactions in government organizations. The introduction of e-government is key as among other benefits it will raise the quality and transparency, and reduce the corruption that may occur especially in money. Saudi Arabia is considered one of the G20 countries. These countries seek to maintain the international financial stability, where Saudi Arabia has an economic weight to influence the global economy. Through this chapter, we will understand the various benefits both socially and economically that the government of Saudi Arabia is reaping through the introduction of e-government. It is these impacts that have had a significant influence on the global market regarding economic impacts. To better understand this, we evaluate the various applications that have been included in the e-government to foster these establishments. Among them includes Yesser, Tadawul, Absher and the national contact center. From them, the government is enjoying various benefits that will raise them high the economic scale globally. Also, the author looks at the strategies that have been put in place by that particular government to ensure that e-government is established as planned.

National governments took responsibility for expanding their economies and providing public services during the 1950s and 1960s for many reasons. In North America and Western Europe the strength of central government bureaucracies grew from their crucial roles in mobilizing resources during World War II and, afterward, they took on expanded responsibilities for economic and social reconstruction. Strong central management in industrialized nations offered convenient models for new governments in developing countries. In the post-colonial period, many newly independent governments in Africa and Asia saw local jurisdictions as colonial institutions or as strongholds of ethnic or religious minorities that could be sources of political opposition. Weakening their powers and concentrating resources and authority in the central government was a crucial instrument for nation building.

We enter the 21st century with our societies undergoing a radical transformation amidst an atmosphere of optimism that global economic prosperity and peace will prevail. At the same time, there is an increasing awareness of the important role government and public administration play in facilitating economic and social change together with a growing realization of the shortcomings of that role. The general belief holds that the far-reaching socioeconomic, political, and technological changes currently taking place will render 21st bureaucracies obsolete. Thus, transformation of our public bureaucracies becomes imperative to avoid the stigma of obsolescence. Major administrative reform undertaking must be launched in every country, western or eastern alike, “governance” matters more and more these days.

The public relies upon the government for many areas of their lives such as: obtaining a driver’s license, applying for a job, licensing pets, applying for a business license, paying taxes, buying a home, or even applying for college admission. Starting from humble beginnings the invention of the computer system opened pathways for the community to interact with government agencies. In the early years of the computer and internet the federal government was known for their advances and for being at the forefront of technology. However, the same was not true for state and local governments who found themselves left behind the technological race. Somewhere in the early 2000’s even the federal government found themselves behind the private sector as integration and innovation became stagnate within government agencies. The workforce of these agencies did not change into a highly technical workforce until the costs of technology lowered and access and availability were more widely distributed to conduct business (Moon, 2002). Once technology started to trickle down to state and local governments it began to expand to all avenues of public service. In addition, the processes were streamlined for the public. However, issues such as lack of access, lack of computer skills, lack of government trust, and the risk to safety of personal information still hinder technological use at this level.

This chapter is aimed at contributing to the question of how institutional reforms affect multi-level governance (MLG) capacities and thus the performance of public task fulfillment with a particular focus on the local level of government in England, France, and Germany.

Drawing on concepts of institutional evaluation, we analytically distinguish six dimensions of impact assessment: vertical coordination; horizontal coordination; efficiency/savings; effectiveness/quality; political accountability/democratic control; equity of service standards. Methodologically, we rely on document analysis and expert judgments that could be gleaned from case studies in the three countries and a comprehensive evaluation of the available secondary data in the respective national and local contexts.

Institutional reforms in the intergovernmental setting have exerted a significant influence on task fulfillment and the performance of service delivery. Irrespective of whether MLG practice corresponds to type I or type II, task devolution (decentralization/de-concentration) furthers the interlocal variation and makes the equity of service delivery shrink. There is a general tendency of improved horizontal/MLG type I coordination capacities, especially after political decentralization, less in the case of administrative decentralization. However, decentralization often entails considerable additional costs which sometimes overload local governments.

The distinction between multi-purpose territorial organization/MLG I and single-purpose functional organization/MLG II provides a suitable analytical frame for institutional evaluation and impact assessment of reforms in the intergovernmental setting. Furthermore, comparative research into the relationship between MLG and institutional reforms is needed to reveal the explanatory power of intervening factors, such as the local budgetary and staff situation, local policy preferences, and political interests in conjunction with the salience of the transferred tasks.

The findings provide evidence on the causal relationship between specific types of (vertical) institutional reforms, performance, and task-related characteristics. Policy-makers and government actors may use this information when drafting institutional reform programs and determining the allocation of public tasks in the intergovernmental setting.

In general, the euphoric expectations placed upon decentralization strategies in modern societies cannot straightforwardly be justified. Our findings show that any type of task transfer to lower levels of government exacerbates existing disparities or creates new ones. However, the integration of tasks within multi-functional, politically accountable local governments may help to improve MLG type I coordination in favor of local communities and territorially based societal actors, while the opposite may be said with regard to de-concentration and the strengthening of MLG type II coordination.

The chapter addresses a missing linkage in the existing MLG literature which has hitherto predominantly been focused on the political decision-making and on the implementation of reforms in the intergovernmental settings of European countries, whereas the impact of such reforms and of their consequences for MLG has remained largely ignored.

Purpose – This empirical article aims at studying whether, how, and to what extent the South Asian countries have or are planning to move in the International Public Sector Accounting Standards (IPSASs) direction.

Design/methodology/approach – By applying the institutional perspectives, the article seeks to explore the roles and contributions of international financial institutions in the dissemination of public sector accounting reform ideas, particularly IPSASs ideas in South Asia. Document search represents the major method of collecting data for this study.

Findings – The present article demonstrates that the majority of the South Asian countries have envisaged the adoption of the cash basis IPSAS as a way forward in order to implement accrual accounting. International financial institutions have seemingly created a myth in the region that accrual accounting cannot be introduced without first complying with the cash basis IPSAS. However, the countries’ efforts are to a large extent directed at adapting rather than adopting IPSASs in all material respects. In relation to this, the article suggests that the acceptance of IPSASs in South Asia is better understood in terms of legitimacy.

Research limitations/implications – It is beyond the scope of this article to cover the ongoing public sector accounting reforms in South Asia other than IPSASs reforms as well as to reveal accounting changes at other levels than central government level.

Practical implications – The article raises doubts as to whether and to what extent the cash basis IPSAS will help public sector management reforms in South Asia.

Originality/value – Given the paucity of consistent research efforts on the topic in Western English language literature, the present article strives to bring ongoing IPSASs reforms in South Asia into the international arena. The article also contributes to the growing body of the comparative public sector accounting research by presenting the similarities and differences in government accounting reforms, particularly IPSASs reforms, in South Asia.