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This publication is the outcome of the work of NISPAcee’s Working Group on Public Sector Finance and Accounting realised in 2008 and 2009. This Working Group focuses on quality comparative empirical research on financial and accounting practices in the public sector in central and eastern European countries. There are nine case studies from eight countries. The book should bring a richer understanding of such a complex issue as municipal asset management and that the combination of various data collection techniques, including interviews, observation or documentary analysis, and subsequent triangulation of collected data would ensure sufficient rigour of the findings and conclusions. At the same time, elaboration of a case study is feasible, even with limited resources, and it is flexible and appropriate for scholars from different backgrounds. Simultaneously, this approach allowed for the elaboration of more papers from the same country.

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