Local government accounting system reform in italy
A critical analysis
Bibliographic Data
| ID | 20201680 |
|---|---|
| Authors | Eugenio Caperchione (0000-0003-1493-718X, University of Modena and Reggio Emilia, corresponding author) |
| Year | 2003 |
| Volume | 15 |
| Issue | 1 |
| Pages | 110-145 |
| Publication date | 2003-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-15-01-2003-b007 |
| OpenAlex | W2338810843 |
| Language | EN |
| Citations received | 4 |
| References cited | 3 |
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 efficacy 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
Accrual · Business · Local government · Political science · Management, Economics, and Public Policy · Public Administration · Accounting · Finance
| Unique citing works | 4 |
|---|---|
| Citations per year | 0,24 |
| Citation span | 2009 - 2026 (18) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 3 |