Management Accounting Innovations in Local Governments. Evidences from Italian and Greek Municipalities

26 Pages Posted: 4 Mar 2016

See all articles by Emanuele Padovani

Emanuele Padovani

University of Bologna - Department of Management

Rebecca Levy Orelli

University of Bologna - Department of Management

Epameinondas Katsikas

University of Kent

Date Written: October 31, 2009

Abstract

Purpose: This paper aims to understand the extent of adoption of accounting techniques in Italian and Greek municipalities, and the factors affecting the specific techniques used.

Design/methodology/approach: This study reports on a survey based on medium sized and large Italian and Greek municipalities. The survey was targeted at public municipalities accountants, who represent the users of accounting techniques. In this study a set of variables were considered, namely the specific techniques and procedures used in Italian municipalities, the accounting systems, and the ICT tools.

Findings: The results of this study highlight a limited diffusion and a very poor development of accounting practices in Greece and Italy, despite their different political choices in terms of accounting systems.

Research limitations/implications: The present study is a cross country comparison between Italian and Greek municipalities. Therefore any generalizing of the conclusions beyond this context should be undertaken with care. Nevertheless, it provides an interesting analysis of the accounting practices and the diffusion process enabling their adoption, which helps to understand accounting and management changes in local governments.

Originality/value: This paper answers a previous call in literature to the use of quantitative research methods in order to generalize findings from previous case studies. This study provides empirical evidence to support the scant literature on the management accounting practices in local governments, and the institutional and contextual factors affecting their use.

Suggested Citation

Padovani, Emanuele and Orelli, Rebecca Levy and Katsikas, Epameinondas, Management Accounting Innovations in Local Governments. Evidences from Italian and Greek Municipalities (October 31, 2009). Available at SSRN: https://ssrn.com/abstract=1497526 or http://dx.doi.org/10.2139/ssrn.1497526

Emanuele Padovani

University of Bologna - Department of Management ( email )

Forli' Campus
15, p.le Vittoria
Forli', FC I-47121
Italy
+39(0543)374-621 (Phone)
+39(0543)374-660 (Fax)

HOME PAGE: http://www.unibo.it/docenti/emanuele.padovani

Rebecca Levy Orelli (Contact Author)

University of Bologna - Department of Management ( email )

Via Capo di Lucca 34
Bologna, Bologna 40126
Italy

Epameinondas Katsikas

University of Kent ( email )

BUSINESS SCHOOL
ROOM MEDWAY M3-01
CHATHAM MARITIME, KENT ME4 4AG
United Kingdom
0044(0)1634208832 (Phone)

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
300
Abstract Views
2,540
rank
121,992
PlumX Metrics