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...

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...