Purpose – The purpose of this paper is to analyse the implementation of performance measurement
tools by medium-to-large size Italian Local Governments (ILGs) with the aim of establishing their
position in comparison with the content of the International Public Sector Accounting Standards
Board’s (IPSASB’s) Consultation Paper (CP) on Reporting Service Performance Information and the
points of views of other countries.
Design/methodology/approach – A survey of all ILGs with more than 50,000 inhabitants has been
carried out with the objective of evaluating which kind of performance management tools are
implemented; moreover, these results are compared with the content of the IPSASB’s CP to evaluate
the role of this guide as well as the main differences between the IPSASB’s approach and the current
situation in Italy.
Findings – Data collected highlight that several performance measurement tools required by law are
generally prepared in ILGs even if a limited use of them for decision-making or accountability purposes
occurs. Moreover, in accordance with the opinions of the countries that submitted letters of comment to
IPSASB’s CP, Italian results reveal that information on the scope of the service performance
information, on the entity’s objectives and their achievement, including a narrative discussion of this
achievement, are perceived as relevant.
Originality/value – The research investigates the future development of the CP by analyzing the
points of view of the countries that submitted letters of comments to IPSASB. It also examines whether
the current Italian situation is in line with the IPSASB’s position.