The research analyzes the contribution of the consolidated financial statements, as a new accounting document, adopted by the Italian local governments, to reinvent and innovate their role and accountability. This report attempts to define the importance of reducing information asymmetry among citizens, policy-makers, and public managers, as well as how accounting system reform can support the process. This paper makes use of a case study based on the realization of a medium-sized Italian municipality’s consolidated financial statements, exploiting the action research method. The analysis outlines that, on one hand, the development of new accounting tools can enhance organizational awareness, while on the other hand, there are some possible limits regarding internal and external accountability.
The contribution of consolidated financial statements in renewing the relationship between public administration and citizens / Badia, Francesco; Landi, Tiziana. - (2022), pp. 1-13. (Intervento presentato al convegno 44th EAA Annual Congress tenutosi a Bergen nel 11-13 May 2022).
The contribution of consolidated financial statements in renewing the relationship between public administration and citizens
Badia, Francesco;
2022
Abstract
The research analyzes the contribution of the consolidated financial statements, as a new accounting document, adopted by the Italian local governments, to reinvent and innovate their role and accountability. This report attempts to define the importance of reducing information asymmetry among citizens, policy-makers, and public managers, as well as how accounting system reform can support the process. This paper makes use of a case study based on the realization of a medium-sized Italian municipality’s consolidated financial statements, exploiting the action research method. The analysis outlines that, on one hand, the development of new accounting tools can enhance organizational awareness, while on the other hand, there are some possible limits regarding internal and external accountability.File | Dimensione | Formato | |
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