1. Accounting and Accountability in Local Government. Delfina Gomes a.
University of Minho
. Massimo Sargiacomo b. University
G.d' ...
Accounting and Accountability in Local Government
Delfina Gomes
a
University of Minho
[email protected]
Massimo Sargiacomo
b
University G.d’Annunzio
[email protected]
a
Assistant Professor, School of Economics and Management, University of Minho, Gualtar, 4709 Braga
Codex, Portugal. b
Associate Professor, University G.d’Annunzio, Faculty of Managerial Sciences, 65126 Pescara, Italy
.
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Accounting and Accountability in Local Government
Abstract This work provides an analysis of published historical research on accounting and accountability in local government and in public organizations with links to local government organizations. The study is expected to highlight trends in research, the propensity to adopt theoretical perspectives, archival sources analysed, periods of time reviewed, and main contributions of published accounting research regarding the accounting’s past in local government. By so doing, this paper intends to highlight possible future research topics and make a call for rigorous and robust research on the development of systems of accounting and accountability in local government around the globe which recognizes that accounting, besides been a technical practice, is also a social practice, with implications for organisational and social functioning. Accordingly, the employment of perspectives drawn from other disciplines, such as sociology, philosophy, psychology and political economy is well-suited to broad-scope investigations of accounting’s past in local government.
Keywords: Local Government, Accounting and Accountability, Literature Review.
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