1,721,030 research outputs found
La contabilità economico-patrimoniale negli enti locali: l'esperienza dei piccoli comuni leccesi
No full textThe study aims at verifying the extent of the introduction of accrual accounting in the smaller municipalities of the province of Lecce. The vibrant management debate and the legislative requirements, both prompting the diffusion of accrual accounting in public organizations at any governmental level, are not actually reflected by the development of accounting system. The analysis of smalls municipalities accounting practices shows the central role of budgetary accounting, whose use in legitimated by law. On the contrary, accrual accounting which is diffused in smaller local government plays a marginal role. The reasons are to be found in the lack of human and financial resources, and in a misconception of the usefulness, for small local government, of the accrual tool
Cultural Sustainability: some Reflections on the Financial Role of the Italian Local Government
No full textConsidering the indisputable cultural vocation of the Italian context and, in general, given the prominence of the cultural aspect as a factor of influence on many other elements that interact with human actions, this paper considers a fourth pillar joining the three traditional sustainability dimensions (environment, economic, social): cultural sustainability. Local governments have a specific role in implementing sustainability (as highlighted in the Local Agenda 21) and the expense represents an important financial indicator to understand public commitment to sustainability. These elements (the financial role of local government and cultural sustainability) are the starting point for this paper that analyzes the financial commitment of Italian local governments in the cultural sector. The models used shows that cultural expenses are related to the average income of the residents, while they are not related to the cultural heritage of the municipality territory. The empirical results allow the Author to draw some conclusions and to identify some aspects that form the basis for further research
IPSAS and Local Government Consolidated Financial Statements: a real Alternative to IAS/IFRS?
No full textThe changes in the supply of public services have increasingly blurred the boundaries between the public and private realms. This is also reflected in the practice of the consolidated financial statements prepared by governmental organizations, which often put together the two “worlds”.
The present paper investigates the actual role and meaning of local government’s consolidated financial statements. Are they public accountability tools, or yet another attempt at making private-sector practices and culture seep in the public sector? More specifically, in the light of the trends in international accounting standards and the cases of two local governments, the authors discuss the role of the consolidated financial statement and point out some of the critical issues of consolidating accounts in the public realm
La governance dei gruppi pubblici locali italiani: quali criticità per il bilancio consolidato?
No full textL’affidamento della maggior parte dei servizi
pubblici locali a società partecipate dagli enti
locali ha comportato la proliferazione di gruppi
pubblici e, con essa, una maggior complessità
nelle dinamiche di governance degli enti locali.
Stante la rilevanza di tale aspetto, il presente
lavoro indaga, attraverso una ricerca condotta su
un campione di enti locali italiani, alcuni elementi
di governance che contraddistinguono i gruppi
pubblici locali di cui gli enti selezionati sono
capogruppo. Inoltre, vengono approfondite alcune
criticità nella redazione del bilancio consolidato di
gruppo, considerato nel suo ruolo informativo di
supporto alla governance. Dall’analisi di entrambi
gli ambiti di approfondimento (governance e
bilancio consolidato) si evidenzia la delicatezza delle
problematiche di governance negli enti locali italiani
e la potenziale utilità informativa dello strumento
consolidato. Per questo, inoltre, sono messe in luce
alcune criticità derivanti dall’impostazione affine
a quella privatistica dei principi contabili statuiti
a livello internazionale in merito al processo di
consolidamento
Non profit utilities: stato dell’arte e strumenti di finanziamento
No full textIl presente lavoro si propone di indagare lo stato dell’arte delle non profit utilities nell’ambito del gruppo pubblico locale. A tale scopo, si fornisce una panoramica dei servizi pubblici locali nell’ambito del terzo settore, mediante il richiamo del quadro normativo in materia e l’analisi dei principali aspetti economico-aziendali della gestione delle non profit utilities. Inoltre, si presentano i risultati di un’indagine al fine di illustrare lo stato dell’arte degli assetti istituzionali delle non profit utilities. Nello specifico, si presentano gli obiettivi e la metodologia della ricerca, si dimostrano i risultati ottenuti, traendone alcune conclusioni. Infine, si discute circa i possibili strumenti di finanziamento delle non profit utilities, soffermandosi, in particolare, sul project finance
I riflessi della manovra finanziaria sull’autonomia degli enti: centralismo, economicità e costituzionalità
No full textThe Citizen Reporting: a comparison of Italy and USA
No full textDuring the last decade the Italian local governments have
become more interested in giving greater attention toward external accountability.
This has given rise to the introduction of reporting tools
aimed at satisfying citizens’ information needs. This article analyzes the model of Popular Reporting adopted by the City of Milan in comparison with that of the City of Memphis. The objective of the article is to verify if the structure and contents in the City of Milan report are suitable to transmit technical information to non technical readers, i.e. the citizens. Although the authors of the article consider the Milan experience positive, they do suggest the definition of a specific structure for the document, the involvement of the citizens for the writing up of some part of the document and the drawing up of the Citizen’ Report
at the end of each fiscal year
- …
