Innovation in Public Sector Accounting: a New Role for Local Governments?
Tiziana Landi () and
No 2019048, Working Papers from University of Ferrara, Department of Economics
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 municipalityâ€™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
New Economics Papers: this item is included in nep-acc
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:udf:wpaper:2019048
Access Statistics for this paper
More papers in Working Papers from University of Ferrara, Department of Economics Via Voltapaletto, 11 - I-44121 Ferrara (Italy). Contact information at EDIRC.
Bibliographic data for series maintained by Alberto Benati ().