Recent accounting scandals in the private and public sectors have drawn increasing attention to the shortcomings of traditional financial reporting. In an attempt to respond to these limitations, various reporting frameworks have been developed. The paper proposes a comprehensive Extended...

The current crisis of public finances and the context of austerity require a rethinking of governmental budgets' roles, processes, and contents. On the one hand, increasing pressures exist to cut back expenditure and reduce the amount of accumulated public debt. On the other, governments are...

The current crisis of public finances and the context of austerity require a rethinking of governmental budgets' roles, processes, and contents. On the one hand, increasing pressures exist to cut back expenditure and reduce the amount of accumulated public debt. On the other, governments are...

This article analyses the use of the internet to communicate performance information by large cities in France, Italy and Spain (Barcelona, Marseilles and Milan). The internet has a major role to play in improving accountability and responsiveness to citizens. The authors recommend that the...

What is the actual role of Local Government annual report as an accountability medium? A survey conducted on a sample of Italian Local Governments and the analysis of their annual report's content show that annual reports do not seem to play the role of "general purpose" reports. They are rather...

During the last decade Italian local governments have undergone a reform process, involving deep changes in their accounting system. The purpose of our longitudinal study is to analyse the development path of accounting tools in an Italian LG body over a decade and to answer the following...