The usefulness of performance reporting in local government: comparing Italy and Spain francesca Manes Rossi Hot

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Publication date
May 01, 2013
Paper language
Abstract
This article presents a comparative analysis of the perceived usefulness of
performance information by managers in local authorities in Italy and Spain.
Italy and Spain have similar cultural and administrative characteristics and in
both countries there are external requirements (from central government) to adopt
performance indicators. The adoption of performance indicators was found to be
almost symbolic in both states.
Preferred Citation
Montesinos, V., Brusca, I., Manes Rossi, F. & Aversano, N. (2013). The usefulness of performance reporting in local government: comparing Italy and Spain. Public Money & Management, 33(3), 171-176.
Keywords
Accountability; comparative research; local government; performance measurement, performance reporting
Email
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Category
Financial accounting
Type of Paper
Published paper

How to get the paper

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From the journal
http://dx.doi.org/10.1080/09540962.2013.785701

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