La Accountability Delle Società Partecipate Dalle Pubbliche Amministrazioni: Peculiarità Ed Esigenze Di Adeguamento Del Modello Di Financial Reporting (The Accountability of Italian State Owned Enterprises)

La accountability delle società partecipate dalle pubbliche amministrazioni: Peculiarità ed esigenze di adeguamento del modello di financial reporting, De frede Editore, Napoli, 2012

Posted: 7 Apr 2013

See all articles by Francesco Capalbo

Francesco Capalbo

Second University of Naples - Department of Economics; Seconda Universita degli Studi di Napoli

Date Written: November 1, 2012

Abstract

In the last decade, Italian local Governments have made a massive use of limited companies to produce and to distribute public services, such as transportations, water maintainance, IT and the like. The public nature of the goals they are required to achieve and the public nature of the funds they use affect their accountability in such a way to make necessary a quite different reporting model from the one currently used by any other limited companies. Nonetheless, according to Italian legislation, local and central Goivernment owned enterprises are required to comply with the same reporting regulation existing for any other limited company and this create a lack of control that is responsabile of the massive misuse of public funds these companies have made over the years.

Suggested Citation

Capalbo, Francesco, La Accountability Delle Società Partecipate Dalle Pubbliche Amministrazioni: Peculiarità Ed Esigenze Di Adeguamento Del Modello Di Financial Reporting (The Accountability of Italian State Owned Enterprises) (November 1, 2012). La accountability delle società partecipate dalle pubbliche amministrazioni: Peculiarità ed esigenze di adeguamento del modello di financial reporting, De frede Editore, Napoli, 2012, Available at SSRN: https://ssrn.com/abstract=2246085

Francesco Capalbo (Contact Author)

Second University of Naples - Department of Economics ( email )

Corso Gran Priorato di Malta
Capua, Caserta 81043
Italy

Seconda Universita degli Studi di Napoli ( email )

Via Catullo 64
80122 Napoli, Caserta
Italy
0823 620218 (Phone)

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