The paper analyzes performance measurement systems developed by Italian local governments in order to identify the main factors which allow the adoption of different tools and their attitude in influencing the decision-making process. Moreover, the paper analyzes the IPSASB’s Consultation Paper (CP) on Reporting Service Performance Information, where preliminary views are set out. The research aims to shed a light on the distance between the Italian experience and the IPSASB’s approach, through the results of a survey carried out in all Italian Local Governments with more than 50.000 inhabitants.
Reporting Service Performance Information. Italian local governments vs IPSASB CP
AVERSANO, NATALIA;MANES ROSSI, Francesca
2013-01-01
Abstract
The paper analyzes performance measurement systems developed by Italian local governments in order to identify the main factors which allow the adoption of different tools and their attitude in influencing the decision-making process. Moreover, the paper analyzes the IPSASB’s Consultation Paper (CP) on Reporting Service Performance Information, where preliminary views are set out. The research aims to shed a light on the distance between the Italian experience and the IPSASB’s approach, through the results of a survey carried out in all Italian Local Governments with more than 50.000 inhabitants.File in questo prodotto:
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