Purpose This study empirically evaluates the conceptual model proposed by Jorge (2007) to explain the persistent divergence of public sector accounting (PSA) systems. Leveraging Germany's federal diversity, we examine whether the determinants identified by Jorge systematically explain variation in PSA standards and, furthermore, whether such divergence has behavioral consequences. Design/methodology/approach The analysis leverages the unique German setting in which each federal state autonomously regulates the accounting framework for municipal-owned companies (MOCs). Using a hand-collected dataset covering 15 state-level MOC frameworks from 1998 to 2024, we benchmark each framework against German GAAP. Multivariate regressions are then used to assess how Jorge's model explains different forms of divergence from German GAAP. In a second, exploratory empirical step, we examine whether accounting proximity affects earnings management (EM) using indicators developed by Leuz et al. (2003). Findings The results partially support Jorge's (2007) model. The findings indicate that financing structures, audit governance, and budgeting systems are key drivers of convergence toward higher-quality, business-oriented PSA. In contrast, historical and intergovernmental factors appear to play only a minor role. Overall, the findings highlight the importance of purpose- and user-oriented determinants in shaping PSA design. The exploratory analysis shows that accounting proximity is only partially associated with EM behavior, which seems driven by economic fundamentals, such as financing and profitability. Originality/value This study provides an empirical test of Jorge's conceptual model within a one-country setting by leveraging the regulatory discretion of the German setting. Using a longitudinal, hand-collected dataset from 15 state-level PSA frameworks.
Purpose This article examines how a broad and overarching strategic framework influences the performance management of inter-institutional collaboration, contributing to the debate on rational and emergent approaches to strategy and the boundary object literature in public sector settings. Design/methodology/approach The article conducts an embedded qualitative case study of the Italian National Recovery and Resilience Plan (NRRP), based on 23 semi-structured interviews with representatives of 20 public organizations involved at different governance levels. Findings The case reveals a mechanism of cascading rationalization whereby supranational results-based conditionality is translated into domestic compliance-oriented financial control, progressively displacing the deliberately emergent character of the umbrella strategy. This cascade produces a double exclusion of peripheral actors and constrains the strategy's capacity to function as a boundary object, as financial accountability crowds out outcome accountability across governance levels. Originality/value The article introduces three theoretically grounded propositions and a systematic five-criteria assessment of boundary object functionality, specifying the conditions under which shared indicator systems fail to activate inter-institutional collaboration in multi-level public programs. The findings contribute simultaneously to the rational versus emergent strategy debate, the boundary object literature and the study of inter-institutional performance management.
Purpose This research aims to analyse the management of public WASH infrastructure across different local governments through the lens of a proposed conceptual framework, and explores specific and common challenges, with the aim to enhance understanding of the current public infrastructure practices and design value-adding strategies that effectively meet societal WASH demands. Design/methodology/approach The study employs a comparative case study (CCS) design combined with qualitative content analysis (QCA). Data collection involved semi-structured interviews with public officials and WASH infrastructure managers in eight cities across Indonesia, South Africa and Switzerland. To support the triangulation of findings, supplementary documents were reviewed. Findings The study reveals the presence of relatively advanced practices in selected functional pillars of the proposed conceptual framework across the analysed local governments. However, persistent gaps in financial planning and implementation capacities point to a disconnect between strategy formulation and execution. The results further highlight that variations in management practices are more pronounced across functional pillars than across local governments while also indicating the importance of reliable funding systems for supporting long-term infrastructure investment. While funding remains important, effective public WASH infrastructure management ultimately depends on a holistic perspective and interrelated capacities. Originality/value This study contextualizes broader discussions to address WASH demands focusing on weaknesses in the management of public infrastructure. It represents the first study to provide cross-contextual comparative analysis of WASH infrastructure management at local government levels. It also develops a conceptual framework for systematically comparing infrastructure management across diverse contexts.
Purpose This study examines the relationship between social media capital (SMC) and the resilience capacities of nonprofits and social enterprises. We investigate whether SMC translates into the comprehensive capacities that enable organizations to anticipate, absorb, adapt to, and transform in response to environmental disruptions and operational challenges. Design/methodology/approach Using panel data from 5,215 US arts and cultural nonprofit organizations from 2015 to 2023, we combine IRS Form 990 data and DataArts social media metrics from eight different platforms to construct composite and platform-specific social media capital measures. We operationalize resilience capacities through nine dependent variables capturing three core domains: mission and adaptive capacity, financial and buffering capacity, and relational and contextual capacity. Panel regression models with organization and year fixed effects, supplemented by entropy balancing, instrumental variables, and difference-in-differences analyses address potential endogeneity concerns and assess realized resilience. Findings Higher SMC levels are associated with stronger resilience across all three domains. Organizations with greater SMC exhibit enhanced programmatic reach and breadth, stronger financial reserves and liquidity, and expanded human resources, membership bases, and strategic outreach capacity, consistent with SMC functioning as a strategic digital asset that builds adaptive capacity and organizational slack essential for sustainability. Difference-in-differences analysis reveals that high-SMC organizations outperformed low-SMC organizations during the COVID-19 pandemic, exhibiting expanded programming breadth and efficiency, greater donations and reserves with improved liquidity, and larger employee and volunteer workforces. Originality/value This study provides the first large-sample evidence of social media capital's relationship to organizational resilience, bridging the digital engagement and resilience literatures. SMC is associated with measurable capacities that support survival and adaptation and is linked to superior outcomes when organizations confronted the pandemic. The findings offer actionable insights for leaders and funders on digital infrastructure investment as a pathway to resilience.
Purpose Local governments operate under tight budget constraints, balanced budget requirements, and increasing responsibilities, making it difficult to maintain consistent services during economic downturns. Fund balances are often used to provide stability, but the appropriate level of savings and the factors influencing deficits remain unclear. This research uses machine learning tools to identify the characteristics of county governments that predict deficits during economic recessions and help inform financial management and guide fund balance policies. Design/methodology/approach Drawing on over 900 variables and twenty years of data from North Carolina’s 100 counties, this study employs multiple machine learning methods – including LASSO, random forests, and decision trees – to build predictive models of local government deficits during recessions. Findings Despite almost 500 models being run, no model was able to predict which counties would have a deficit or the approximate magnitude of that deficit using pre-recession covariates. This finding is an important lesson that reveals that machine learning techniques are limited in this context and highlights the continued value of traditional analytic approaches. Originality/value This study challenges the “one-size-fits-all” approach to local government savings by examining predictors of deficits during the dot-com and Great Recessions and finding that socio-economic, fiscal, and financial health indicators are insufficient to predict the presence or magnitude of deficits during recessions. Additionally, it cautions practitioners, policymakers, and researchers against over-relying on machine learning. Ultimately, the research offers both a framework for applying machine learning in public finance and a reminder that these tools have limits when tackling complex, context-dependent problems.
Purpose This study assesses whether Indonesia's ecological fiscal transfer (EFT) framework improves municipal environmental quality and whether accountability strengthens the impact of intergovernmental transfers on the environmental quality index (IKLH).Design/methodology/approach The study uses quantitative method with national panel of 514 regencies and cities over 2020 to 2024. The empirical strategy applies fixed effects models and dynamic system generalized method of moments (GMM) to address unobserved heterogeneity, persistence in IKLH and potential endogeneity. EFT-related fiscal instruments are proxied by environmental spending through the special allocation fund (DAK), revenue sharing funds (DBH) and village funds (VLF).Findings Earmarked and locally actionable transfers show the most reliable environmental returns. DAK and VLF are consistently associated with higher IKLH across specifications. DBH displays weaker average effects but becomes environmentally productive when interacted with accountability, indicating that governance quality converts fiscal discretion into outcomes. Environmental quality exhibits strong persistence over time, and results are consistent with convergence, with faster improvements among initially lagging regions where accountability is stronger. Economic scale and demographic pressure are linked to weaker environmental outcomes.Practical implications EFT should be treated as a performance regime by embedding verifiable ecological indicators into allocation rules, scaling climate budget tagging and linking multi-year transfers to audited outcomes, supported by digital monitoring and accountability reforms.Originality/value The study provides early nationwide evidence on Indonesia's EFT architecture and offers a replicable governance conditioned model for decentralized developing economies.
Purpose This article investigates the effectiveness and theoretical coherence of the International Organization of Supreme Audit Institutions (INTOSAI) initiative for combating corruption. It specifically explores why certain detective dimensions were diluted during the development of ISSAI 5700: Guideline for the Audit of Corruption Prevention, examining the tension between international standard-setting and societal expectations. Design/methodology/approach The study employs a longitudinal case study approach, combining a qualitative content analysis of official INTOSAI documents and the due process of standard-setting with semi-structured interviews. Interviews were conducted with expert public sector auditors and governance specialists involved in the drafting and implementation of anti-corruption frameworks. Findings The analysis reveals a fundamental theoretical incoherence where the final audit criteria diverge from foundational auditing concepts, potentially widening the audit expectations gap. The study identifies that the standard-setting process for ISSAI 5700 followed a closed organization pattern, characterized by internal consensus-seeking among a narrow circle of experts, which led to the exclusion of more rigorous detective audit dimensions. Research limitations/implications The study suggests that without theoretical rigour and broader stakeholder engagement, INTOSAI standards risk losing credibility and legitimacy. It calls for a more inclusive “Audit Society” perspective in public sector oversight to bridge the gap between audit standards and the public's anti-corruption expectations. Practical implications For Supreme Audit Institutions (SAIs) and public auditors, this article highlights the practical pitfalls of relying on criteria inconsistent with audit fundamentals. It serves as a directive to national SAIs to critically review their local implementation guidelines for anti-corruption audits. Social implications By addressing the theoretical deficiencies in global auditing standards, this study indirectly supports better public financial management and stronger governance worldwide. Enhanced SAIs effectiveness, rooted in sound audit theory, is crucial for improving public accountability and fighting corruption, ultimately benefiting citizens through more efficient use of public resources. This reform is essential for maintaining public trust in government oversight institutions. Originality/value The article provides a unique empirical identification of the organizational dynamics within INTOSAI's standard-setting process. It contributes to the public sector auditing literature by applying the audit expectations gap framework to the specific and critical context of global anti-corruption oversight.
Purpose Public budgeting requires judgment under uncertainty, yet evidence on whether debiasing interventions improve such judgment remains limited. Although research has documented bias effects in public decision-making, much less is known about whether simple debiasing interventions work in budgeting contexts and whether their effects depend on the type of judgment and the way interventions are embedded in decision contexts.Design/methodology/approach The article reports a preregistered survey experiment among 1,230 politicians and civil servants. It compares three debiasing interventions (generic, realistic and innovative) across two judgment phenomena relevant to public budgeting: anchoring and loss framing. Treatment effects are analyzed quantitatively, supplemented by a descriptive analysis of written justifications in the loss-framing experiment.Findings Anchoring effects are strong and persist across all conditions, with no intervention reducing their influence. In the loss-framing experiment, no overall framing effect is observed. Only the realistic intervention is associated with lower allocations relative to the loss-framed condition. Descriptive evidence suggests that interventions are associated with different patterns in how participants justify their decisions.Originality/value The article shows that debiasing effects in public budgeting are conditional rather than generalizable. More specifically, it demonstrates that effectiveness depends on how interventions are embedded in decision contexts, supporting an ecological perspective on budget judgment.
Purpose This study identifies the Sustainable Development Goals (SDGs) that are most prioritised in terms of the integrated reporting quality of South African State-Owned Enterprises (SOEs) listed under Schedule 2 and 3B of the Public Finance Management Act (PFMA).Design/methodology/approach 35 Integrated and annual reports of SOEs listed in Schedule 2 and 3B of the PFMA for the 2022 year-end were examined. A detailed quantitative content analysis was conducted using a constructed quality measure that combines multiple indicators from sustainability reporting literature to assess the quality of SDG disclosures.Findings SOEs do not prioritize providing stakeholders with high-quality SDG information. Instead, disclosures are often unbalanced, lack relevance, and consist primarily of qualitative narratives with dense but unsubstantial content. This approach hinders stakeholders' ability to understand sustainability actions and strategies. The findings indicate that annual reports are not specifically focused on key sustainable development areas relevant to the SOEs' mandates, suggesting that stakeholder information needs are not central and that accountability is diminished.Originality/value This study adds to the expanding literature on SDG reporting in the public sector by providing new insights to guide policymakers and governance bodies in improving sustainability and SDG reporting. Additionally, the findings on the prioritized SDGs in terms of disclosure quality in SOEs can inform stakeholders' decision-making processes, enabling more effective decisions.
Purpose Few analyses evaluate how institutional arrangements for climate participatory budgeting (CPB) lead to co-creation, especially in the context of the United States. This study examines two questions: (1) To what extent do public finance institutions, such as climate-related earmarked funding mechanisms and climate budgeting and investment platforms, facilitate co-creation; and (2) How do institutional environments shape these co-creation dynamics in climate finance and budgeting?Design/methodology/approach The study adopts a qualitative case study design covering 2018-2025. Data include budget records, participatory budgeting committee and City Council meeting minutes, local news coverage, and online public discourse. The analysis integrates textual analysis and lagged similarity analysis using term frequency-inverse document frequency weighting with process tracing to examine temporal relationships between public framing and institutional response.Findings It finds an inherent institutional dilemma: institutional arrangements that secure fiscal accountability may simultaneously constrain flexibility and limit the redistribution of decision-making authority required for transformative co-creation. The findings also highlight the importance of institutional context in shaping co-creation dynamics.Originality/value The study contributes to public budgeting and finance scholarship by demonstrating how climate participatory budgeting (CPB), embedded in rigid fiscal systems, generates procedural responsiveness without redistributing budgetary authority. Methodologically, it integrates fiscal analysis with longitudinal text-based process tracing to identify how community input is incorporated, filtered, and constrained within the policy cycle.
PurposeThe purpose of this paper is to empirically investigate whether heritage recognition and extensive disclosure in public sector General Purpose Financial Reports (GPFR) contribute to accountability and decision making, with a specific focus on university students. Design/methodology/approachAn artefactual survey experiment with 154 Italian university students was conducted to empirically test whether heritage recognition and extensive disclosure influence perceptions about the economic, cultural and social value of heritage, attitudes towards the sale of heritage, propensity for donations, perceptions of the government’s solvency, acceptance of conservation and promotion costs, and propensity towards coproduction. FindingsBoth recognition and extensive disclosure exert a positive impact on perceived economic value, acceptance of conservation and promotion costs, and propensity to coproduce. Critically, recognition also generates a more favorable attitude towards the sale of heritage, reduces propensity to provide donations, and inflates perceptions of the government’s solvency. Importantly, the first two of these undesirable effects are partially counterbalanced by extensive disclosure. Unlike recognition, moreover, extensive disclosure highlights the cultural and social significance of heritage. Originality/valueThe study provides quantitative empirical evidence about some benefits and drawbacks of heritage recognition and extensive disclosure as outlined in the academic and professional literature. By focusing on university students, it establishes a foundation for a broader research agenda that seeks to investigate citizens, who are generally presented as primary users of GPFRs, but are largely overlooked by both research and practice.
PurposeArtificial intelligence (AI) in accounting information systems (AIS) may reshape how public sector accounting information is prepared and audited. Its impact, however, depends on whether accounting and audit professionals are willing to adopt it. This study analyses and compares AI acceptance among public sector accountants and auditors, focussing on the factors that shape differences in intention to use. Design/methodology/approachUsing survey data from 386 public sector professionals, the study combines contrast tests, PLS-SEM with multigroup analysis and cluster analysis to examine both common and divergent adoption mechanisms. FindingsThe results show that public professionals prioritise service quality, while professional experience is associated with resistance to technological change. Nevertheless, clear divergent adoption patterns emerge. Public sector accountants display more favourable attitudes toward AI, driven by perceived usefulness and job relevance, whereas public auditors exhibit greater caution, shaped primarily by social influence and the need for institutional legitimacy. Cluster analysis further reveals two distinct adoption profiles, revealing latent heterogeneity within the public sector. Originality/valueThis study provides a comparative analysis of AI adoption across two key roles in the public sector accounting cycle, integrating accountants and auditors within a single framework. By combining multiple methods, it offers novel evidence on professional heterogeneity and differentiated adoption mechanisms in highly institutionalised public sector contexts.
PurposeThere are substantial challenges to fiscal sustainability in a large number of countries around the world. An interesting question for consideration is whether independent fiscal councils (IFCs) can contribute to increased fiscal sustainability by expanding their remit to include promotion of fiscal literacy among the general public.Design/methodology/approachThis study is based on surveys among IFCs and the Ministries of Finance in 11 countries, as well as interviews among six prominent independent fiscal institutions. I also conducted a theoretical analysis of the importance of enhancing fiscal literacy in light of theories on competitive political party behavior.FindingsThe study shows that governments do not always follow the recommendations of IFCs. It identifies a preference among IFCs and fiscal authorities: that IFCs should assume a dual role as a professional control mechanism and a facilitator of public understanding regarding fiscal challenges. The study suggests that enhancing fiscal literacy can increase the reputational costs of neglecting necessary fiscal measures. Consequently, the political cost may shift - from implementing unpopular but necessary actions to facing public criticism for failing to act when the necessity is widely understood. IFCs therefore can promote fiscal sustainability by enhancing fiscal literacy among the general public.Originality/valueThe question of whether recommendations issued by IFCs are followed by governments, as well as the issue of a potential expansion of the remit of fiscal councils, has received little attention in the literature. This study contributes new insights into whether increased fiscal literacy can promote greater fiscal sustainability.
PurposeThe purpose of this paper is to give insight into the extent to which Dutch hospitals report on sustainability, what the purposes of reporting are and whether these align with reporting practices.Design/methodology/approachA mixed-methods approach was used. Annual reports of all 69 Dutch hospital organizations were analyzed on ESG reporting. Survey research was conducted to discover which ESG themes were considered relevant by hospitals. Focus group discussions were organized to deepen the understanding of the findings.FindingsHospitals report on many ESG themes that are considered important in the sector. Sustainability reporting seems to be related to institutional and accountability factors. However, performance indicators are used to a minor extent, while they are considered important.Practical implicationsHospitals are encouraged to use a learning perspective in sustainability reporting, in which information and indicators should be reported for that purpose. Aligning reporting themes with healthcare sector policy in consultation with stakeholders can benefit usefulness of sustainability reporting.Originality/valueThis paper highlights the current state of sustainability reporting by hospitals. It gives insight into relevant reporting themes for this sector.
PurposeDrawing on legitimacy theory, this study examines whether UK NGOs have improved the quality and quantity of their environmental disclosures over a decade, in line with societal expectations for transparency and accountability.Design/methodology/approachWe conducted a manual content analysis of annual reports from 35 leading UK NGOs, comparing environmental disclosures from 2013 to 2023. Drawing on established literature, we identified relevant keywords to assess disclosure quality. Consistent with prior studies, disclosure quality was coded into four categories: narrative (NAR), numerical (NUM), policy/targets (P/T) and operational activities (OA). Each disclosure was further classified as internally or externally oriented. To evaluate changes over time, we applied t-tests to examine the statistical significance of variations in disclosure patterns. The analysis compared hand-collected data from 2013 with matched data from 2023. This approach enabled a robust assessment of periodic shifts in environmental reporting practices within the UK NGO sector.FindingsResults show a significant increase in both the volume and quality of environmental disclosures over time. Numerical and operational disclosures, deemed to be of higher quality, rose more than narrative and policy disclosures. Internal-facing disclosures also grew to a higher degree, compared to external-facing, highlighting NGOs' commitment to organisational environmental accountability.Originality/valueThis study provides the first evidence that over the passage of time, NGOs, like publicly listed firms, are adopting high-quality environmental reporting practices. It advances legitimacy theory and contributes to the understanding of NGO accountability.
PurposeThe purpose of this study is to examine how the sequencing of budget simulations influences the alignment between priority goals and budgetary decisions. Drawing on behavioral perspectives, the study posits that two simulation sequences-goal setting to budgeting (default) and budgeting to goal setting (alternative)-shape individuals' budgetary responses, particularly the proximity between a program's total cost and the corresponding budgetary allocations.Design/methodology/approachThis study employs a quasi-experimental research design using Balancing Act modules that enable participants to articulate their priority goals and corresponding resource allocations. Adult Americans (aged 18 and above) were recruited through an online crowdsourcing platform and randomly assigned to treatment conditions to complete the task. The analysis-based on descriptive statistics, independent sample t-tests, and OLS regression models-provides supporting evidence regarding the role of simulation sequencing in shaping decision alignment.FindingsThe findings indicate that the sequence of the simulation facilitates decision alignment, with alignment being comparatively stronger under the alternative sequence. Moreover, the results demonstrate that participants' budget-balancing strategies-particularly the ways in which their allocation choices unfolded during the simulation-significantly contribute to this alignment.Originality/valueThe study offers valuable insights by demonstrating how the sequencing of budget simulation tools can promote participatory outcomes such as decision alignment, preference consistency, and consensus building. Integrating such tools into budgeting processes can foster more meaningful and informed public engagement. Importantly, the study provides a proof of concept for both researchers and practitioners to further test and refine these approaches in practice, thereby contributing to the advancement of theories in behavioral public budgeting.
PurposeThis study advances the audit impact literature by developing guiding principles and a conceptual framework designed for measuring and reporting performance audit impact on operational improvement. The study integrates theoretical frameworks and international practice to address the gap in how audit agencies can measure and demonstrate their value in terms of operational outcomes.Design/methodology/approachThe study synthesises widely used theoretical frameworks and maps their application to seven public audit agencies. Using case comparisons, the study identifies alignments, gaps and emerging lessons. These insights are translated into guiding principles that underpin the proposed conceptual framework.FindingsCurrent practice exhibits strengths such as multi-perspective reporting and recommendation tracking, but also weaknesses including attribution difficulties, under-measurement of societal outcomes and reliance on readily available metrics. The proposed framework addresses these limitations by emphasising measuring what matters, supporting attribution, engaging stakeholders, linking findings to verified change, tailoring to context and transparent communication.Research limitations/implicationsThe analysis is restricted to Anglophone jurisdictions and relies on secondary self-reported information from the agencies.Practical implicationsThe study offers audit agencies a structured tool to diagnose gaps in their impact reporting. By selectively adopting framework components that fit their mandate, resources and audiences, agencies can articulate their value narrative more systematically and better communicate operational outcome improvements.Originality/valueWhereas prior studies have examined frameworks or agency practices in isolation, this research synthesises these to produce actionable operational guidance. The framework provides a structured basis for analysing and communicating the operational impact of performance audits.
PurposeThis study investigates how individual-level cognitive biases shape budgetary preferences in public participatory budgeting (PB), offering a micro-level perspective that complements the traditional research focus on collective decision-making processes.Design/methodology/approachConducting an empirical generalization replication of Overmans and Grimmelikhuijsen's (2025) experiment, this study examines how cognitive biases (anchoring, herding, mental accounting and loss aversion) influence public budget allocations in local Chinese contexts. Controlled experimental scenarios were employed to analyze participants' budgetary preferences and identify systematic deviations resulting from underlying cognitive biases.FindingsThe results indicate that public budgeting decisions are significantly shaped by multiple cognitive biases: allocations exhibit anchoring effects from initial numerical values, demonstrate herding tendencies and generally favor gain-generating projects. Notably, the study found no statistically significant evidence of mental accounting or loss aversion, suggesting that the manifestation of cognitive biases is highly context- and subject-dependent.Originality/valueThis study contributes to the behavioral public administration literature through systematic validation of cognitive bias mechanisms in PB context, offering an integrated framework that bridges behavioral science and budgetary decision-making. Furthermore, the findings provide actionable policy guidance for developing bias-aware budgeting systems and establishing decision architectures that effectively reconcile behavioral insights with rational fiscal principles.
PurposeAusterity policies have arguably created a politics of living death that is symptomatic of necropolitics, but for normalised everyday life. This involves moving beyond the state of exception of crisis, where groups are subject to immediate violence that is often more visible, to a slow violence that is gradual and less visible, dispersed across time and space, and attritional, so may not even be viewed as violence at all. The slow violence in turn leads to slow death and precarious life that involves a state of acceptance among those affected and citizens in general. Through theorisation of necropolitics as a state of acceptance, the purpose of this article is to consider how life chances were affected through the role of accounting, auditing and accountability arrangements.Design/methodology/approachTo do so, the article looks over more than a decade of austerity policies from the Conservative government on local authorities in England, following the 2007/08 financial crisis from 2010 to 2024. It provides a more top-down perspective of austerity to capture policy and oversight rather than the lived experiences of austerity by the grassroots. Nevertheless, to ameliorate any shortcomings, the article has leveraged existing bottom-up counter-account studies.FindingsThe article shows that from the slow burn of austerity cuts, through the slow violence of accounting and slow death to performance, there is a state of acceptance for precarious life among citizens towards fellow groups. The lack of adequate audit and accountability arrangements to report on the financial and performance issues, and a reduced media presence, has exacerbated the acceptability of precarious life.Originality/valueThis is the first article to consider the accounting impacts and implications inherent in a necropolitics, state of acceptance and precarious everyday life relating to local government.
