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

21 Pages Posted: 16 Sep 2011  

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

Date Written: 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.

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

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

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: https://ssrn.com/abstract=1928536 or http://dx.doi.org/10.2139/ssrn.1928536

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 )

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 )

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 Giovanni Paolo II, 132
Fisciano, Salerno 84084
Italy

HOME PAGE: http://www.distra.unisa.it/Economia_Aziendale/ManesRossi/manesrossi.php

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