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Accrual accounting and performance measurement: Empirical evidences from two Italian municipalities
Titolo Rivista: MANAGEMENT CONTROL 
Autori/Curatori: Eleonora Cardillo, Carmela Rizza 
Anno di pubblicazione:  2015 Fascicolo: Lingua: Inglese 
Numero pagine:  28 P. 135-162 Dimensione file:  109 KB
DOI:  10.3280/MACO2015-002006
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 


In the last years, the introduction of advanced management systems in local governments, through a substantial renewal process of these entities, has generated a new debate in literature in reference to the effects produced by the implementation of such management tools typically applied to the private sector. In particular, this paper aims to explore the way in which the use of accrual accounting supports performance measurement tools used by local governments, adopting the Resource-based view approach. Considered the debate on the effects related to the introduction of the accrual accounting system and the role of accounting information to measure performance in the local governments, it has been conducted a comparative analysis of two Italian municipalities in order to identify the relationship between these two management tools. Case analysis highlighted the fact that accrual accounting system does not always support a more complete process of performance measurement and competences and organization’s resources in the use of accounting data and information affect this process. Results also show that the introduction and use of managerial systems require a profound change of organizational culture which should be accepted by most of the members of the organization.


Keywords: Performance measurement, local government, accrual accounting, resource-based view.

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Eleonora Cardillo, Carmela Rizza, in "MANAGEMENT CONTROL" 2/2015, pp. 135-162, DOI:10.3280/MACO2015-002006

   

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