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The purpose of this paper is to obtain new knowledge about the accounting measurement of financial sustainability in local governments, by studying the influence of political factors on the evolution of income statements.

This paper analyses income statements of Spanish municipalities from 2006 to 2014, together with mayor profiles and political-institutional factors, using the generalised method of moments system.

The income statement represents a useful measure to assess financial sustainability, showing the effect of political factors on three dimensions proposed by IFAC (i.e. service, revenue and debt), such as ideological coincidence, political competition, political ideology, and absolute majority or political fragmentation.

The findings can be useful for policymakers and accountants responsible for accountability, supervisory bodies, fiscal authorities, voters, users of public services and other stakeholders interested in governmental income statements.

In the Eurozone, the crisis of government finance has made the citizens and the policymakers question the size and volume of public services. Likewise, in countries such as Spain, politicians remain one of the main problems for citizens. These circumstances make it very interesting and timely to study the accounting measurement of financial sustainability and its political explanations.

The findings provide new empirical evidence about the accounting measurement of financial sustainability in local governments, and they identify political factors that influence the evolution of income statements.

This study aims to conduct performance and clustering analyses with the help of Digital Government Reference Library (DGRL) v16.6 database examining the role of emerging technologies (ETs) in public services delivery.

VOSviewer and SciMAT techniques were used for clustering and mapping the use of ETs in the public services delivery. Collecting documents from the DGRL v16.6 database, the paper uses text mining analysis for identifying key terms and trends in e-Government research regarding ETs and public services.

The analysis indicates that all ETs are strongly linked to each other, except for blockchain technologies (due to its disruptive nature), which indicate that ETs can be, therefore, seen as accumulative knowledge. In addition, on the whole, findings identify four stages in the evolution of ETs and their application to public services: the “electronic administration” stage, the “technological baseline” stage, the “managerial” stage and the “disruptive technological” stage.

The output of the present research will help to orient policymakers in the implementation and use of ETs, evaluating the influence of these technologies on public services.

The research helps researchers to track research trends and uncover new paths on ETs and its implementation in public services.

Recent research has focused on the need of implementing ETs for improving public services, which could help cities to improve the citizens’ quality of life in urban areas. This paper contributes to expanding the knowledge about ETs and its implementation in public services, identifying trends and networks in the research about these issues.

The purpose of this paper is to consolidate existing knowledge and provide a deeper understanding of e-government research for assisting researchers in the development of their future analyses, identifying trends of research and the methodology used.

A bibliometric approach has been used to examine e-government research in periodical publications listed in ISI in the field of information science and library science during the period 2000-2014.

The authors found that although e-participation research has increased in the last years, future research should focus on accessibility policies, and on the motives, capabilities and perceptions of disabled and older people to take advantage of e-government initiatives to be involved in the social affairs.

The study has shown the need to carry out further research into e-participation in order to understand the true dimension of social networks and their involvement in e-democracy. Also, it is highlighted the need for the design and evaluation of tools for automation of the services and to enable citizens to vote in local initiatives.

This historical assessment allows identification of significant insights and trends related to e-government, and patterns in the published articles and develops a cohesive and comprehensive research agenda to guide researchers worldwide in their quest for a better understanding of e-government.

The purpose of this study was to approach issues such as what type of value chain activities are carried on by the subsidiaries of multinationals located in Spain, where and how their resources and capabilities are generated and how these are transferred within the multinational. Creating resources and capabilities within a subsidiary of a multinational company enables it to gain competitiveness and therefore greater power of decision within the corporation.

This research conducts a descriptive analysis of the value chain in Spanish subsidiaries. A population of 1,072 firms has been identified. To gather primary data, a questionnaire was designed based on international value chain and resources and capabilities literature.

Analysis of the data gathered from 125 subsidiaries has enabled researchers to map out the profile of the value chain in these companies. The results indicate that the principal source of resources and capabilities is the subsidiary itself. Moreover, the experience built up over time is basic to the creation of skills in all the activities in the value chain.

This is a matter of the subsidiaries identifying new opportunities to attain a new position or broaden their existing one.

Subsidiaries should benefit from favourable local policies to help them develop and strengthen their capabilities to obtain major international competitiveness.

Although numerous studies assess the country's foreign direct investment flows, works concentrating on the presence of foreign capital in Spain are scarce. The growing interest in the international literature on the subsidiary as a unit of analysis makes this study interesting.