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The objective of the study is to determine if an over-borrowing bias emerges when the state fiscal base is shared by multiple general-purpose and special-purpose jurisdictions serving different groups of citizens.

This study uses panel data from all 50 states in the US from 1997 to 2007 to estimate models of total debt levels of state governments and total debt levels of all local governments aggregated at the state level. For comparison, it also estimates total debt levels of state and local governments taken together for the same years.

This study finds that jurisdictional overlap will increase state government debt, local government debt, as well as combined state and local government debt.

The finding from the study suggests that the fiscal common-pool model provides a more accurate analysis and more appropriate understanding of the institutional composition at the state and local public sector, especially for the vertical dimension of the local public sector where there are more specialized and overlapping jurisdictions.

This research focused on the management dynamics between library districts' discretion and privatization of library management. Previous research has reported conflicting effects of this dynamic. However, few studies have investigated privatization of library management by library districts. Additionally, previous research has accepted the premise that when public libraries change from general-purpose government to library districts, they will not implement privatization prior to forming districts. Therefore, this study aimed to determine whether conflicting effects arise in the dynamics between library districts' discretion and privatization in library management.

To address research gaps, an in-depth case analysis was conducted of the Jackson County Library District in Oregon, where library management has been privatized both before and after library district formation. The analysis divided the study period into three phases, which differed by legal basis and operating body. To clarify the characteristics of library management in each phase, changes in finances, staff hiring and library services were analyzed.

In Phase 1, privatization was implemented in response to the financial difficulties of the public library run by the county government. In Phase 2, the library district was formed with the aim of stabilizing revenue and securing management autonomy. During Phase 3, the library district and operating body were both operated by a private company. Although the financial resources of the library district were stable, it was unable to implement autonomous library management. This demonstrates that privatization cannot facilitate autonomous management, an advantage of library districts.

By investigating the conflicting effects of the dynamics between library district discretion and privatization, this research contributes to greater understanding in the fields of public management and library science.

The purpose of this paper is to show that general‐ and special‐purpose properties have to be dealt with differently by the public sector.

Application of standard economic theory concerning pricing of properties and infrastructure. The issues are analyzed based on experiences from Swedish state‐owned properties.

The distinction results in quite different public property management strategies. Special‐purpose properties have no short‐run alternative use and have limited rental and capital values, unlike general‐purpose properties. Thus, to apply a required rate of return based on assumed capital values universally will lead to inefficient use. For special‐purpose properties, short‐run marginal costs (SRMCs) should be charged – no more.

General properties owned by the state represent a suitable case for privatization. For special‐purpose properties, only SRMCs should be charged.

The paper makes a distinction between two kinds of state‐owned properties; general‐ and special‐purpose properties, and analyzes the important consequences in property management.

For a good part of the U.S. system of federalism municipal incorporation has been the formal structure for local communities. Over the last 60 years there has been a shift in this structure to special district government. The Woodlands, Texas presents an interesting case study on the incremental development of a former New Town community, the change in formal government organization and the potential for a different model of local governance structure in the 21st Century. The authors explore the four stages of development for The Woodlands over the past 40 years and assess this development through several model theories including institutional, urban regime, and urban governance. Contrary to some current literature on governance, The Woodlands appears to have transitioned from decentralization to more centralization while at the same time avoiding full incorporation as a municipality. It may be indicative of the new governance.

This study aims to fill the research gap regarding the usability of group reporting information in the central government. It answers the question of how the consolidated information should be formed to benefit the real needs of governmental information users.

The empirical research is based on a survey and interviews among key internal preparers and users in the central government sector in the case country, Finland.

Results show that the private sector approach regarding consolidation is not appropriately transferable to the central government sector. The key stakeholders identified several economic and financial reporting needs that exceed what formal Consolidated Financial Statement (CFS) can offer. Consolidation is needed but not according to the extensive full control approach, but rather following the budgetary approach consolidating units of the legal person of the government, and further using the partial control approach for consolidating by discretion essential special purpose SOEs.

Respondents and interviewees represented governmental internal organisations, free experts, auditors and financial managers from the group entities. Politicians and citizens were not directly represented.

Research gives applicable insights into central governments planning and developing group reporting for information needs in a favourable cost-benefit ratio. Findings benefit the development of EU's EPSAS (European Public Sector Accounting Standards) project which is still incomplete.

Research recommends governments to make a thorough analysis before deciding on a new financial reporting system. A critical analysis prevents governments to waste money and resources on a reporting system not fulfilling the real needs of information users.

The value of this research is that the private sector approach in consolidation was not taken as granted. This study investigated critically and empirically the real need for consolidated information serving steering and overseeing purposes of the government's group entities.

Leveraging lobbying theory, the authors analyze responses to the American Institute of Certified Public Accountants (AICPA) proposal suggesting the removal of state and local governmental accounting from the content tested on the uniform certified public accountant (CPA) examination. Furthermore, the authors compare the responses to a prior exam content review to place the uniqueness of the more recent response in perspective.

The authors examine 181 comment letters obtained from the AICPA website. In addition, the relative concentration of governmental entities across the USA is studied for correlation with the response rate.

Consistent with lobbying theory, the authors find that participating governmental entities overwhelmingly argued for the retention of governmental accounting. In contrast, most other groups of respondents (accounting firms, state societies, etc.) had at least one letter that agrees with the removal of the content.

While the letter writers appear to be successful in retaining the governmental accounting content on the CPA exam, the majority of the detailed content has been placed within a specialized area on the new version of the CPA exam, expected to be deployed in 2024. This means that fewer CPA candidates will be exposed to governmental accounting than under the current regime. It has implications for governmental units seeking qualified candidates to fill their staffing needs especially as fewer universities offer governmental accounting courses.

The Swedish central government has implemented a radical market‐oriented reform of its real estate management. Authorities are free to rent premises from private firms, and stateowned properties have been allocated to a number of entities that lease their properties to authorities on conditions similar to those on the open market. The background and experience from these reforms are described in this paper. Local authorities and county councils have also reformed their real estate management systems in the same direction, but not as radically. There were many unexpected problems with implementing these systems, related for example to difficulties in writing good contracts for special purpose buildings, conflicts about rent setting and differences in bargaining power between the property‐owning units and the tenants/authorities. The general view is, however, that the reform created necessary economic incentives for the authorities in the public sector to economise on premises, but that it is very important to think through the details and to adjust the system to changing circumstances. An example is that the introduction of school vouchers created problems for some systems of setting internal asset rents.

Looks at the growing importance of quality management in local government. Identifies the current thinking behind total quality and the need to apply established theory in the public domain, and explores the approaches and methodologies which are currently available to do this. Develops a framework for total quality from the work of a number of quality gurus. This framework can be used to examine the key requirements of total quality implementation, and hence expanded to take account of the special purpose of, and constraining conditions which apply to, local authorities.

This paper uses survival analysis to investigate fiscal distress in special district governments. We hypothesize that fiscal distress is positively correlated with revenue concentration and debt usage, and negatively correlated with organizational slack and entity resources. Our model addresses differences in district functions, financing and legislation. Our regression model predicts the likelihood of fiscal distress and correctly classifies 93.4 percent of the districts as fiscally distressed or not. The results show that the most important indicator of fiscal distress is a low level of capital expenditures relative to total revenues and bond proceeds. The information needed to predict fiscal distress is publicly available, making our model useful in the prevention, detection, and mitigation of fiscal distress in U.S. districts.

This study aims to examine aspects of the construction of professional identity, based on an interpretative inquiry in two Chinese professional service firms in Beijing.

Data were gathered through participant observation, archival material and interviews. The interpretive nature of the research experience facilitated openness to the local field and avoidance of a heavy reliance on assumptions that derive from privileging the Western constructions of professional identity, where “I” (the researcher) am situated epistemologically.

Professionalism discourse, a powerful resource of ambiguity, becomes an arena where identity is “asserted” through organisational performance, incorporated in normative Western‐driven laws. Enacted professionalism appears consistent with the pursuit of an elevated Western image. The relationships with the clients, however, are embedded in guanxi dynamics and related accountabilities, reflecting the local ways of doing things.

Empirical material offers insights into professionalisation processes in Chinese firms, with a focus on the construction of professional identity, located within organisational micro‐dynamics.