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The effects of corporatisation on financial reporting: the experience of the Italian local governments

Author

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  • Giuseppe Grossi
  • Riccardo Mussari

Abstract

Much has changed over the past few years regarding the quantity and the quality of the financial information the Italian Local Governments (LGs) publish, even as a consequence of the corporatisation of the local public services. The paper is aimed at describing the causes and effects of the corporatisation process, which interested the Italian LGs, and at identifying the possible financial tools in order to improve internal and external accountability. The different dimensions of financial performance are briefly discussed, as well as the technical tools used to measure them according to the accountability and stakeholder approaches.

Suggested Citation

  • Giuseppe Grossi & Riccardo Mussari, 2009. "The effects of corporatisation on financial reporting: the experience of the Italian local governments," International Journal of Public Policy, Inderscience Enterprises Ltd, vol. 4(3/4), pages 268-282.
    • Handle: RePEc:ids:ijpubp:v:4:y:2009:i:3/4:p:268-282
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    Cited by:

    1. Céline Du Boys & Emanuele Padovani & Rebecca L Orelli, 2014. "Assessing Financial Health Of Local Governments: Going Beyond Accounting Standards," Post-Print hal-01470282, HAL.
    2. Andrea Calabrò & Mariateresa Torchia & Francesco Ranalli, 2013. "Ownership and control in local public utilities: the Italian case," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(4), pages 835-862, November.

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