Accounting change in Italian local governments: What's beyond managerial fashion?

Volume: 17, Issue: 2, Pages: 154 - 174
Published: Feb 1, 2006
Abstract
null null During the last decade Italian local governments (LGs) 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 research questions: is it possible to identify typical patterns of accounting renewal? Does a significant gap exist between the intended...
Paper Details
Title
Accounting change in Italian local governments: What's beyond managerial fashion?
Published Date
Feb 1, 2006
Volume
17
Issue
2
Pages
154 - 174
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