New development: The role of accounting in assessing local government sustainability

Manuel Pedro Rodríguez Bolívar, Andrés Navarro Galera and Laura Alcaide Muñoz

Public Money & Management, 2014, vol. 34, issue 3, 233-236

Abstract: In order to evaluate financial sustainability, public sector managers are being pressured to provide better financial information and information transparency. This article examines the role of accounting in assessing the sustainability of local governments and analyses of the usefulness of annual income statements in the measurement of 'inter-period equity' .

Date: 2014
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DOI: 10.1080/09540962.2014.908035

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