Chartered Institute of Public Finance and Accountancy



Public Money & Management

Volume 26, Number 4

September 2006

Contents

Editorial: Jane Broadbent

Debate: Freedom of Information-Initial Success but Some Way to Go?
Michael Hunt

THEME: USE AND ABUSE OF ACCOUNTING INFORMATION

Introduction
Kuno Schedler

Are Citizens Significant Users of Government Financial Information?
Isabel Brusca and Vicente Montesinos

New Local Government Accounting in Portugal
Joao Carvalho, Susana Jorge and M. José Fernandes

The Use of Budget Reforms to Modernize Governance in German Local Government
Berit Adam and Christiane Behm

New Zealand's Financial Management System: Implications for Democracy
Susan Newberry and June Pallot

Political Versus Managerial Use of Cost and Performance Accounting
Reto Flury and Kuno Schedler

NON-THEME ARTICLES

The Impact of Local Voluntary and Community Sector Infrastructure on Community Involvement in Rural Regeneration Partnerships
Stephen P. Osborne, Rona Beattie and Arthur Williamson

Local Authorities and the Financing of the Employers' Liability Risk
John Hood and Nataliya Acc-Nikmehr

Development and Implementation of a University Costing Model
Teresa Garcia Valderrama and Rosario Del Rio Sanchez

Academic Advice to Practitioners-What is its Nature, Place and Value Within Academia?
Christopher Pollitt