ABSTRACT
At the end of this chapter you should:
Be able to recognize the many different types of local governments (LGs) that can exist across the globe.
Understand the general characteristics of LGs that affect their ability to develop good management control systems, such as the absence of a profit measure and the difficulty they face in measuring performance.
Know the boundaries of a management control system in an LG, and understand why it will never provide as good a basis for planning or measuring performance as a comparable system does in a for-profit organization.
