The aim of this work is to provide information of use in evaluating Italian local public entities from two angles. 1) computerization and supply of web-services; 2) �accounting transparency� and use of accounting information for internal control and benchmarking. The analysis is based...

The aim of this work is to provide information of use in evaluating Italian local public entities from two angles. 1) computerization and supply of web-services; 2) �accounting transparency� and use of accounting information for internal control and benchmarking. The analysis is based...

Digitalisation is having a profound impact on social and economic activity. While often benefiting from a very long history of public investment in R&D, digitalisation has been largely driven by the private sector. However, the combined adoption of new digital technologies, increased reliance...