Rethinking Local Government Financial Management and Accountability through Comparative Perspectives

Editors

• Emanuele Padovani, University of Bologna
• Christine Martell, University of Colorado Denver
• Sungho Park, University of Alabama
• Eric Scorsone, University of Virginia

Description

Local governments play a crucial role in public service delivery and resource management, yet their financial management and accountability have traditionally been studied within national frameworks. Recent cross-national initiatives have made internationally comparable data more accessible, though existing analyses primarily focus on macroeconomic perspectives rather than managerial and operational dimensions at the individual local government level. This special issue seeks to advance understanding of how local governments manage finances and ensure accountability across different national and institutional contexts.

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Potential topics

• Comparability of local government finances
• Financial sustainability and sustainable development
• Digitalization and AI in local public finance
• International collaboration and policy learning
• Regulatory frameworks and autonomy
• Fiscal rules and accountability
• Crisis and resilience
• Local government and climate finance
• From numbers to narratives: Understanding how financial reports shape managerial sensemaking in local governments
• Use of financial information in decision making
• The politics of financial framing
• Comparability as an essential characteristic in the fight against corruption