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

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  • Manuel Pedro Rodríguez Bolívar
  • Andrés Navarro Galera
  • Laura Alcaide Muñoz

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' .

Suggested Citation

  • Manuel Pedro Rodríguez Bolívar & Andrés Navarro Galera & Laura Alcaide Muñoz, 2014. "New development: The role of accounting in assessing local government sustainability," Public Money & Management, Taylor & Francis Journals, vol. 34(3), pages 233-236, May.
  • Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:233-236
    DOI: 10.1080/09540962.2014.908035
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    References listed on IDEAS

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    1. Norgaard, Richard B., 1992. "Sustainability and the economics of assuring assets for future generations," Policy Research Working Paper Series 832, The World Bank.
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    Cited by:

    1. Andrés Navarro-Galera & Francisco José Alcaraz-Quiles & David Ortiz-Rodriguez, 2018. "Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe," Sustainability, MDPI, Open Access Journal, vol. 10(7), pages 1-22, June.

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