Using the Internet for communicating results: A comparison of Local Government websites in France, Italy and Spain

This article analyses the use of the internet to communicate performance information by large cities in France, Italy and Spain (Barcelona, Marseilles and Milan). The internet has a major role to play in improving accountability and responsiveness to citizens. The authors recommend that the cities develop better knowledge management systems, increase the interactivity of their websites, and enrich the accounting information that they present.