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Drivers for the voluntary adoption of consolidated financial statements in local governments
Italy.
Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Poland & Norway.
Italy.
2019 (English)In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302Article in journal (Refereed) Published
Abstract [en]

IMPACT The study highlights the benefits of a testing period for local government politicians and managers when important accounting reforms, such as implementing consolidated financial statements (CFS), are being introduced. A testing period can enhance knowledge on the accounting standards, as well as improving employees' skills and citizens' perception of local government performance. Central governments are encouraged to provide technical assistance to local governments through training or providing manuals to facilitate the implementation of CFS. Moreover, feedback from the testing period could support the revision of accounting rules and standards.

Place, publisher, year, edition, pages
2019.
Keywords [en]
Consolidated financial statements, experimentation, institutional theory, legitimacy theory, local government
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-19675DOI: 10.1080/09540962.2019.1618072ISI: 000471523200001OAI: oai:DiVA.org:hkr-19675DiVA, id: diva2:1336711
Available from: 2019-07-10 Created: 2019-07-10 Last updated: 2019-07-10Bibliographically approved

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Grossi, Giuseppe
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Research environment Governance, Regulation, Internationalization and Performance (GRIPAvdelningen för ekonomi
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CiteExportLink to record
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