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Innovation in Public Sector Accounting: a New Role for Local Governments?

Francesco Badia, Tiziana Landi () and Valentina Montin

No 2019048, Working Papers from University of Ferrara, Department of Economics

Abstract: The research aims to analyze how local governments can adopt accounting innovations to reinvent their role. This report attempts to define the importance of reducing information asymmetry among citizens, policy-makers, and public managers, as well as how accounting system reform can support the process. This paper makes use of a case study based on the realization of a medium-sized Italian municipality’s consolidated financial statements, exploiting the action research method. The analysis outlines that, on one hand, the development of new accounting tools can enhance organizational awareness, while on the other hand, there are some possible limits regarding internal and external accountability.

Keywords: Accounting innovations; Consolidated financial statements; Accountability (search for similar items in EconPapers)
JEL-codes: H72 M48 (search for similar items in EconPapers)
Pages: 15 pages
Date: 2019-06-05
New Economics Papers: this item is included in nep-acc
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