La capacità informativa del bilancio economicopatrimoniale dei Comuni italiani: la percezione dei revisori degli enti locali

This paper aims to provide an assessment of the relevance of local governmental financial reports in Italy under the recently adopted public sector accounting reform. The assessment is conducted on the basis of the perceptions of about 1300 local government auditors on a Web-based questionnaire. The findings provide empirical evidence of an improvement of accounting information qulitative characteristics, even if a more decisive and complete moving to a full accrual accounting based system might further improve the relevance of Italian municipalities financial statements. This paper streams within the wider debate regarding the actual benefits of a transition toward a full accrual accounting system in the public sector.