Local government accounting system reform in Italy: a critical analysis
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Uploaded by Eugenio Caperchione
Uploaded date: May 26, 2016
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Publication date
May 01, 2003
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Abstract
This paper illustrates the aims and the contents of the 1995 Local Government Accounting Act, which introduced an accrual-based financial reporting for Italian municipalities and provinces.
To this end, this paper focuses on a sample of 23 local governments that produced these reports for the first time in 1998, and highlights a series of problems that emerged with regard to both communicational effectiveness and fair presentation. The conclusions summarize the major gaps between the reform’s objectives and actual effects,
and explain the reasons for these gaps and formulate some suggestions in order to re-design the system.
To this end, this paper focuses on a sample of 23 local governments that produced these reports for the first time in 1998, and highlights a series of problems that emerged with regard to both communicational effectiveness and fair presentation. The conclusions summarize the major gaps between the reform’s objectives and actual effects,
and explain the reasons for these gaps and formulate some suggestions in order to re-design the system.
Preferred Citation
Caperchione E. (2003), Local government accounting system reform in Italy: a critical analysis, Journal of Public Budgeting, Accounting & Financial Management, Volume 15, Number 1, Spring, PrAcademics Press, pp. 110-145
Keywords
Italy, public sector accounting, reform design & implementation, accountability, financial reporting
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Category
Financial accounting
Type of Paper
Published paper
