References
- Afonso, A., & Fernandes, S. (2006). Measuring local government spending efficiency: Evidence for the Lisbon region. Regional Studies, 40(1), 39–53. doi: https://doi.org/10.1080/00343400500449937
- Badunenko, O., & Tauchmann, H. (2018). Simar and Wilson two-stage effieciency analysis for Stata. FAU Discussion Papers in Economics, No. 08/2018, Friedrich Alexander-Universität Erlangen-Nürnberg, Institute for Economics, Erlangen.
- Balaguer-Coll, M., Prior, D., & Tortosa-Ausina, E. (2013). Output complexity, environmental conditions, and the efficiency of municipalities. Journal of Productivity Analysis, 39(3), 303–324. doi: https://doi.org/10.1007/s11123-012-0307-x
- Banker, R. D., Charnes, A., & Cooper, W. W. (1984). Some models for estimating technical and scale inefficiencies in data envelopment analysis. Management Science, 30(9), 1078–1092. doi: https://doi.org/10.1287/mnsc.30.9.1078
- Blöndal, J. (2004). Issues in accrual budgeting. OECD Journal on Budgeting, 7(4), 1–12.
- Boyne, G. A. (2002). Public and private management: What’s the difference? Journal of Management Studies, 39(1), 97–122. doi: https://doi.org/10.1111/1467-6486.00284
- Carlin, T. (2005). Debating the impact of accrual accounting and reporting in the public sector. Financial Accountability & Management, 21, 309–337. doi: https://doi.org/10.1111/j.0267-4424.2005.00223.x
- Cordero, J. M., Pedraja-Chaparro, F., Pisaflores, E., & Plo, C. (2017). Efficiency assessment of Portuguese municipalities using a conditional nonparametric approach. Journal of Productivity Analysis, 48(1), 1–24. doi: https://doi.org/10.1007/s11123-017-0500-z
- Doumpos, M., & Cohen, S. (2014). Applying data envelopment analysis on accounting data to asses and optimize the efficiency of Greek local governments. Omega, 46, 74–85. doi: https://doi.org/10.1016/j.omega.2014.02.004
- Drew, J., Kortt, M., & Dollery, B. E. (2015). What determines efficiency in local government? A DEA analysis of NSW local government. Economic Papers, 34(4), 243–256. doi: https://doi.org/10.1111/1759-3441.12118
- Fogarty, J., & Mugera, A. (2013). Local government efficiency : Evidence from Western Australia. The Australian Economic Review, 46(3), 300–31. doi: https://doi.org/10.1111/j.1467-8462.2013.12015.x
- Fried, H. O., Lovell, C. A. K., & Schmidt, S. S. (2008). The measurement of productive efficiency and productivity growth. Oxford University Press.
- Fukuyama, H., Hashimoto, A., Tone, K., & Weber, W. L. (2017). Dynamic network efficiency of Japanese network. In K. Tone (Ed.), Advances in DEA theory and applications: With extensions to forecasting models (pp. 216–229). Oxford: Wiley.
- Guthrie, J. (1998). Application of accrual accounting in the Australian public sector - rhetoric or reality. Financial Accountability & Management, 14(1), 1–19. doi: https://doi.org/10.1111/1468-0408.00047
- Hood, C. (1995). The “new public management” in the 1980s: Variations on a theme. Accounting, Organizations and Society, 20(3), 93–109. doi: https://doi.org/10.1016/0361-3682(93)E0001-W
- Kaganova, O., & Nayyar-Stone, R. (2000). Municipal real property asset management : An overview of world experience, trends and financial implications. Journal of Real Estate Portfolio Management, 6(4), 307–326. doi: https://doi.org/10.1080/10835547.2000.12089624
- Kalb, A. (2010). The impact of intergovernmental grants on cost efficiency: Theory and evidence from Germany municipalities. Economic Analysis and Policy, 40(1), 23–48. doi: https://doi.org/10.1016/S0313-5926(10)50002-X
- Kobayashi, M., Yamamoto, K., & Ishikawa, K. (2016). The usefulness of accrual information in non-mandatory environments: The case of Japanese local government. Australian Accounting Review, 26(2), 153–161. doi: https://doi.org/10.1111/auar.12093
- Lampe, H. W., Hilgers, D., & Ihl, C. (2015). Does accrual accounting improve municipalities’ efficiency? Evidence from Germany. Applied Economics, 41, 4349–4363. doi: https://doi.org/10.1080/00036846.2015.1030562
- Martí, C. (2013). Performance budgeting and accrual budgeting: A study of the United Kingdom, Australia, and New Zealand. Public Performance & Management Review, 37(1), 33–58. doi: https://doi.org/10.2753/PMR1530-9576370102
- Ministry of Internal Affairs and Communications (MIC). (2012). The situation in the local governments of the preparation of the financial statements for 2010. MIC Press, 1–9.
- Nijkamp, P., & Suzuki, S. (2009). A generalized goals-achievement model in data envelopment analysis: An application to efficiency improvement in local government finance in Japan. Spatial Economic Analysis, 4(3), 249–274. doi: https://doi.org/10.1080/17421770903114687
- Phelps, A. (2011). Municipal property asset management – a comparative study of UK and Russia. International Journal of Strategic Property Management, 15(4), 416–437. doi: https://doi.org/10.3846/1648715X.2011.642537
- Robinson, M. (2009). Accrual budgeting and fiscal policy. OECD Journal on Budgeting, 1, 75–103.
- Robinson, M. (2016). Budget reform before and after the global financial crisis. OECD Journal on Budgeting, 1, 29–63. doi: https://doi.org/10.1787/budget-16-5jlvc85w7nkf
- Schick, A. (2007). Performance budgeting and accrual budgeting: Decision rules or analytic tools? OECD Journal on Budgeting, 7(2), 109–138. doi: https://doi.org/10.1787/budget-v7-art11-en
- Simar, L., & Wilson, P. W. (2007). Estimation and inference in two-stage, semi-parametric models of production processes. Journal of Econometrics, 136(1), 31–64. doi: https://doi.org/10.1016/j.jeconom.2005.07.009
- Storto, C. (2013). Evaluating technical efficiency of Italian major municipalities: A data envelopment analysis model. Procedia - Social and Behavioral Sciences, 81, 346–350. doi: https://doi.org/10.1016/j.sbspro.2013.06.440
- Tanzi, V., & Prakash, T. (2000). The cost of government and the misuse of public assets. IMF Working Paper.
- Tran, T. V., Drew, J., & Noguchi, M. (2018). The role of revenue volatility in local expenditure volatility: A comparison of Tokyo metropolitan local governments. Economic Papers, 37(4), 443–455. doi: https://doi.org/10.1111/1759-3441.12228
- Worthington, C., & Dollery, B. E. (2001). Measuring efficiency in local government: An analysis of New South Wales municipalities’ domestic waste management function. Policy Studies Journal, 29(2), 232–249. doi: https://doi.org/10.1111/j.1541-0072.2001.tb02088.x
- Yamamoto, K., & Noguchi, M. (2013). Different scenarios for accounting reform in non-Anglophone contexts: The case of Japanese local governments since the 1990s. Accounting History, 18(4), 529–549. doi: https://doi.org/10.1177/1032373213509678