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Accounting controls and bureaucratic strategies in municipal government

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  • Giroux, Gary
  • Shields, David

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Suggested Citation

  • Giroux, Gary & Shields, David, 1993. "Accounting controls and bureaucratic strategies in municipal government," Journal of Accounting and Public Policy, Elsevier, vol. 12(3), pages 239-262.
  • Handle: RePEc:eee:jappol:v:12:y:1993:i:3:p:239-262
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    Cited by:

    1. Muhammad Din & Munawarah & Imam Ghozali & Tarmizi Achmad, 2017. "The Follow Up of Auditing Results, Accountability of Financial Reporting and Mediating Effect of Financial Loss Rate: An Empirical Study in Indonesian Local Governments," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 443-459.
    2. Changwony, Frederick Kibon & Paterson, Audrey S., 2019. "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, vol. 51(5).
    3. Fitzgerald, Brian C. & Giroux, Gary A., 2014. "Voluntary formation of audit committees by large municipal governments," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 67-74.
    4. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
    5. Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
    6. Alexander A. Galushkin, 2017. "Organizations of the Sphere of Education and Science Methods of Competitiveness Improvement," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 421-431.
    7. repec:cuf:journl:y:2017:v:18:i:1:moreno-enguix is not listed on IDEAS
    8. Maria del Rocio Moreno-Enguix & Ester Gras-Gil & Joaquin Hernandez-Fernandez, 2017. "An Explanation of Management of Local Governments in Spain Based on the Structure of the Internal Control System," Annals of Economics and Finance, Society for AEF, vol. 18(2), pages 393-410, November.
    9. David Carassus & Nadeau Jean-Luc, 2005. "Local government audit : towards standardization in the auditing of publics accounts ?," Post-Print hal-03079943, HAL.

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