Abstract

http://ssrn.com/abstract=1928536
 
 

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Accounting for Financial Health: Different Local Governments’ Choices in Different Governance Settings


Emanuele Padovani


University of Bologna - Department of Management

Rebecca Levy Orelli


University of Bologna - Department of Management; University of Bologna - Department of Management ; University of Bologna - School of Economics, Management, and Statistics

Francesca Manes Rossi


Università Degli Studi di Salerno - Department of Management Research

September 13, 2011


Abstract:     
The purpose of this paper is to assess the extent to which a local government needs to have a specific set of accounting tools and techniques for financial health assessment attuned to the governance model in use for services delivery. In contrast with previous literature, which has discussed financial health measurement systems in local governments as an all-compassing tool, we stress the idea that measuring financial health must be assessed in the context of the governance setting in use.

Number of Pages in PDF File: 21

Keywords: financial health, financial distress, performance measurement, local governments, service delivery, governance models

JEL Classification: H72, H74, H77, L32, L33, M41

working papers series





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Date posted: September 16, 2011  

Suggested Citation

Padovani, Emanuele and Orelli, Rebecca Levy and Manes Rossi, Francesca, Accounting for Financial Health: Different Local Governments’ Choices in Different Governance Settings (September 13, 2011). Available at SSRN: http://ssrn.com/abstract=1928536 or http://dx.doi.org/10.2139/ssrn.1928536

Contact Information

Emanuele Padovani (Contact Author)
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
University of Bologna - Department of Management ( email ) ( email )
Via Capo di Lucca, 34
Bologna, Bologna 40126
Italy
HOME PAGE: http://www.unibo.it/docenti/rebecca.orelli
University of Bologna - Department of Management ( email ) ( email )
Via Capo di Lucca, 34
Bologna, Bologna 40126
Italy
HOME PAGE: http://www.unibo.it/docenti/rebecca.orelli
University of Bologna - School of Economics, Management, and Statistics ( email )
Piazza Scaravilli 1
40126 Bologna, fc 47100
Italy
Francesca Manes Rossi
Università Degli Studi di Salerno - Department of Management Research ( email )
Via Ponte Don Melillo
Fisciano, Salerno 80131
Italy
HOME PAGE: http://www.distra.unisa.it/Economia_Aziendale/ManesRossi/manesrossi.php
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