The chapter discusses Financial Sustainability (FS) in relation with governance setting for service delivery adopted by Local Governments (LGs). The changing corporate governance setting in public entities and their relationships with other entities that are co-makers in service delivery requires a wider vision of FS, encompassing all entities involved. The chapter aims to analyze how specific accounting tools and techniques can assist in the control of a LG’s FS based on the governance setting adopted for service delivery. More precisely, a standard accounting tool or technique to detect fiscal distress would not be effective for all LGs. Through the analysis of five case studies, the chapter demonstrates that promoting FS requires the adoption of accounting tools and techniques consistent with the governance model adopted.

Accounting for Financial Sustainability. Different Local Governments Choices in Different Governance Settings

ORELLI, REBECCA LEVY;PADOVANI, EMANUELE
2017

Abstract

The chapter discusses Financial Sustainability (FS) in relation with governance setting for service delivery adopted by Local Governments (LGs). The changing corporate governance setting in public entities and their relationships with other entities that are co-makers in service delivery requires a wider vision of FS, encompassing all entities involved. The chapter aims to analyze how specific accounting tools and techniques can assist in the control of a LG’s FS based on the governance setting adopted for service delivery. More precisely, a standard accounting tool or technique to detect fiscal distress would not be effective for all LGs. Through the analysis of five case studies, the chapter demonstrates that promoting FS requires the adoption of accounting tools and techniques consistent with the governance model adopted.
Financial Sustainability in Public Administration
109
138
Manes-Rossi, F.; Orelli, R.L.; Padovani, E.
File in questo prodotto:
Eventuali allegati, non sono esposti

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11585/606074
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 2
  • ???jsp.display-item.citation.isi??? ND
social impact