Social and economic changes occurred in recent decades in our country have determined a turnaround in accounting field that led to theorization and activation of a law aimed at bringing public accounting systems of local governments to those already developed and consolidated in companies operating in private sector. In recent years, the growing sensitivity of public opinion to accountability and transparency has made salient the importance of social accountability in local government. Social report is an information channel on administrative and management actions carried out by local governments; it makes explicit tools used by public sector in order to interpret social demand and different types of interests present in the territory, overcoming, in this way, traditional reporting systems limitations. On the one hand, social report allows public sector to carry out efficiency and effectiveness monitoring of policies; on the other hand, it helps to redefine objectives and priorities based on different citizens’ needs in line with limits imposed by economic resources. Getting ideas from ministerial and regional guidelines on social reporting in local governments, this paper proposes a case study on social report budget of the Municipality of Palermo, with a particular focus on latest editions and a specific attention to the performance of financial statements main aggregates.Examining municipality SR peculiarities and identifying possible best practices could be very useful to understand how local government accounting system is changing as a result of the citizen accountability need.

Accountability and Social Report in Local Governments. A Case Study

Marinello Vincenzo
;
Gervasi Deborah;Dinicolò Guglielmo L. M.
2016

Abstract

Social and economic changes occurred in recent decades in our country have determined a turnaround in accounting field that led to theorization and activation of a law aimed at bringing public accounting systems of local governments to those already developed and consolidated in companies operating in private sector. In recent years, the growing sensitivity of public opinion to accountability and transparency has made salient the importance of social accountability in local government. Social report is an information channel on administrative and management actions carried out by local governments; it makes explicit tools used by public sector in order to interpret social demand and different types of interests present in the territory, overcoming, in this way, traditional reporting systems limitations. On the one hand, social report allows public sector to carry out efficiency and effectiveness monitoring of policies; on the other hand, it helps to redefine objectives and priorities based on different citizens’ needs in line with limits imposed by economic resources. Getting ideas from ministerial and regional guidelines on social reporting in local governments, this paper proposes a case study on social report budget of the Municipality of Palermo, with a particular focus on latest editions and a specific attention to the performance of financial statements main aggregates.Examining municipality SR peculiarities and identifying possible best practices could be very useful to understand how local government accounting system is changing as a result of the citizen accountability need.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11387/120562
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