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CONTROL OF LOCAL GOVERNMENT FINANCE
Author(s) -
Hepworth Noel
Publication year - 1989
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/j.1468-0408.1989.tb00312.x
Subject(s) - accounting , local government , control (management) , political science , local authority , public finance , business , public administration , economics , law , management
In recent years there has been an increasing emphasis upon more central controls over local authorities. This paper develops the possibility of giving local authorities greater freedom provided they will exercise self‐discipline and adhere to accounting prudential ratios. While proposals to date have been rejected by local authorities on pragmatic grounds, this suggestion has not been considered in academic accounting literature. Academics are encouraged to address this topic and join the debate.