PRINCIPI CONTABILI E REPORTING PER IL CITTADINO NEGLI ENTI LOCALI: OPPOSTI AGLI ANTIPODI O STRUMENTI COMPATIBILI?

Abstract

The accounting transparency and the role of the citizen are the two elements from which this work starts. The aim is to verify whether the public sector accounting standards include openings to the drafting of an accountability tool (citizens’ report) that has prevailing accounting content and specifically addressed to the citizen. To this end the criteria underlying accounting standards for Italian and Northamerican local governments are analyzed. The conclusion is that accounting principles technicality does not preclude to envisage an instrument drawn up for non-technical users (citizens), but, rather, it would be desirable a deepening on accounting transparency towards the citizens. This aspect needs a particular attention by the Italian standard setters involved in issuing the public sector accounting standards.


References

  • ADAMO S. (2001), Problemi di armonizzazione dell’informazione contabile, Giuffrè, Milano, p. 49-50.
  • ANESSI PESSINA E., BORGONOVI E. (2000), Accounting and Accountability in Local Government: A Framework, in CAPERCHIONE E. e MUSSARI R., Comparative Issue in Local Government Accounting (Kluwer Academic Publishers, London).
  • ANESSI-PESSINA E. (2007), L’evoluzione dei sistemi contabili pubblici, Egea, Milano.
  • BORGONOVI E. (2004), Principi contabili: anche nell’amministrazione pubblica?, in Azienda Pubblica, n. 2, pp. 173-178.
  • DE MATTEIS F., PREITE D., STECCOLINI I. (2009), Quali strumenti di rendicontazione per il cittadino? Milano e Memphis a confronto, in Rivista Italiana di Ragioneria e di Economia Aziendale, n. 1 e 2, pp. 70-84.
  • FARNETI G., POZZOLI S. (2005), (a cura di), Principi e sistemi contabili negli enti locali. Il panorama internazionale, le prospettive in Italia, Franco Angeli, Milano.
  • Governmental Accounting Standard Board (1987), Concepts Statement no. 1: «Objectives of Financial Reporting», Norwalk, GASB.
  • Governmental Accounting Standard Board (1994), Concepts Statement no. 2 : «Service Efforts and Accomplishments Reporting», Norwalk, GASB.
  • Governmental Accounting Standard Board (2005), Concepts Statement no. 3: «Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements», Norwalk, GASB.
  • GRAY A. and JENKINS B. (1993), Codes of Accountability in the new Public Sector, in Accounting, Auditing and Accountability Journal, Vol. 6, No. 3, pp. 52-67.
  • HENNESSY B.R. (1991), Communicating Financial Data to Nonaccountants: A Case for Popular Reporting, in Government Finance Review, Vol. 7, No. 5, pp. 7-10.
  • HENNESSY B.R. e DAROCA F.P. (1993), Popular Annual Financial Report: Current Trends and Future Prospects, in Government Finance Review, Vol. 9, No. 1, pp. 7-13.
  • KLOOT L. and MARTIN J. (2000), Local Government Accountability: Explaining Differences, in Paper presented at the European Accounting Conference (Munich, April).
  • KLOOT L. and MARTIN J. (2000), Local Government Accountability: Explaining Differences, in Paper presented at the European Accounting Conference (Munich, April).
  • POZZOLI M. (2005), Principi contabili ed enti locali, Franco Angeli, Milano.
  • SHARP F.C. et al. (1998), Popular Financial Reports for Citizens, in The CPA Journal, Vol. 68, No. 3, pp. 35-38.
  • STECCOLINI I. (2004), Accountability e sistemi informativi negli enti locali, G. Giappichelli Editore, Torino.
  • ZAMBON S. (a cura di), (2006), I principi contabili per le amministrazioni pubbliche. Statuizione, riconoscimento e applicazione nel contesto italiano ed internazionale, Franco Angeli, Milano.
Chiudi [X]

Acquista l'articolo

Inserisci i tuoi dati affinché un funzionario di Giuffrè possa contattarti per perfezionare i termini dell’acquisto

Campi obbligatori*