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New development: Consolidated financial reporting as a stimulus for change in Italian local government

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  • Giuseppe Grossi

Abstract

This article analyses the potential effect of consolidated financial reporting (CFR) on the accounting and reporting systems in Italian local government. As consequence of the increased use of decentralized entities in delivering a variety of public services, Italian local government needs to improve internal and external accountability. Although a number of obstacles (technical, legal and cultural) have been encountered in Italy, initial experience in Tuscany has demonstrated that CFR has benefits for internal and external users. CFR, in addition, is a potential stimulus for the full implementation of accrual accounting and reporting.

Suggested Citation

  • Giuseppe Grossi, 2009. "New development: Consolidated financial reporting as a stimulus for change in Italian local government," Public Money & Management, Taylor & Francis Journals, vol. 29(4), pages 261-264, July.
    • Handle: RePEc:taf:pubmmg:v:29:y:2009:i:4:p:261-264
    DOI: 10.1080/09540960903035056
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    Cited by:

    1. Andreea Cirstea & Stefan Dragos Cirstea, 2015. "Similarity Or Dissimilarity Between Public And Private Sector Standards Regarding Consolidated Reporting?," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 48-52, August.
    2. Cirstea Andreea & Cirstea Stefan & Marza Bogdan, 2015. "Consolidated Financial Statements - Ipsas Vs Ifrs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 67(2), pages 190-198, Februarie.
    3. Andreea CIRSTEA & Stefan Dragos CIRSTEA, 2015. "A Brief Analysis Of Public Sector Consolidated Financial Statements Researches," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 93-99, December.

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