La accountability delle società partecipate dalle pubbliche amministrazioni italiane e il modello civilistico di rendicontazione: un improbabile connubio

Capalbo Francesco

State-Owned Enterprises accountability and private sector based financial reporting: an imperfect wedding in the Italian accounting regulation

Italian State-Owned Companies often present a public-style accountability. Nonetheless, they generally have to comply with private sector reporting requirements. This significantly impairs the effectiveness of their financial reporting system and limits the control by the relevant public authorities. Observing the reporting requirements of Australian and New Zealand SOEs, the study calls for a radical change in Italian SOE reporting model and highlights a first set of minor possible amendments to the current financial reporting model.

Capalbo F. (2012), La accountability delle società participate dale pubbliche amministrazioni italiane e il modello civilistico di rendicondazione: un improbabile connubio, Management Control, 3, pp. 117-138, Doi: 10.3280/MACO2012-003006.