Since 1995 Italian Local Governments have been required to publish an accrual-based report. However, traditional cameralistic budgeting and reporting remain mandatory. The purpose of this paper was to study the actual implementation of accrual reporting. To this end, an analysis was carried out...

This paper examines the norms and practices for infrastructure, art and heritage assets in six cities, across three European countries, to determine how the national norms of accrual accounting compared with each other, and with IPSAS, and how the practices in each city compared with the norms....

This paper proposes a classification model of the Financial Reporting of Italian Local Governments (ILGs) and a grid of indicators supporting financial analysts in their solvency ratings. Due to their increased financial autonomy, ILGs increasingly need to resort to various forms of borrowing....

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...