Accrual Accounting -- A Driver of Local Government Efficiency

2013 ◽  
Author(s):  
Hannes Lampe ◽  
Dennis Hilgers
Keyword(s):  
Local Government ◽  
Accrual Accounting ◽  
Government Efficiency

scholarly journals Local government efficiency: reviewing determinants and setting new trends

2021 ◽  
Author(s):  
Juan Milán‐García ◽  
Nuria Rueda‐López ◽  
Jaime De Pablo‐Valenciano
Keyword(s):  
Local Government ◽  
Government Efficiency

Trends in Local Government: Efficiency, Functions and Democracy

1999 ◽  
Vol 50 (2) ◽  
pp. 247-265 ◽  
Author(s):  
Philip McDermott ◽  
Vicky Forgie
Keyword(s):  
Local Government ◽  
Government Efficiency

scholarly journals Local Government Efficiency in German Municipalities

2013 ◽  
Vol 71 (4) ◽  
pp. 283-293 ◽  
Author(s):  
Benny Geys ◽  
Friedrich Heinemann ◽  
Alexander Kalb
Keyword(s):  
Local Government ◽  
Cost Efficiency ◽  
Local Governments ◽  
The State ◽  
Institutional Setting ◽  
Local Policy ◽  
Policy Makers ◽  
Global Efficiency ◽  
Government Efficiency

AbstractThis article evaluates German local governments' cost efficiency using a sample of 1,021 municipalities in the state of Baden-Württemberg for the year 2001. We thereby concentrate on overall or 'global' efficiency scores—rather than estimate efficiency for one particular service—and explicitly account for exogenous or non-discretionary influences. The latter not only corrects for influences possibly beyond the control of local policy-makers, but also allows some indication of the determinants of such 'global' efficiency. Our results indicate that there is a substantial divergence in efficiency across municipalities despite a homogeneous institutional setting. As especially smaller municipalities appear less efficient, these results support a case for policy programmes aimed at boundary reviews or more extensive inter-communal cooperation among small municipalities.

scholarly journals Local Government Efficiency: The Case of Moroccan Municipalities

2014 ◽  
Vol 26 (1) ◽  
pp. 88-101 ◽  
Author(s):  
Rachida El Mehdi ◽  
Christian M. Hafner
Keyword(s):  
Local Government ◽  
Government Efficiency
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