L’informazione consolidata e gli indicatori Bes: strumenti per una rendicontazione più accessibile ai cittadini. L’esperienza Italiana del Popular Financial Reporting

ABSTRACT:

The paper analyzes the role of consolidated information and the tools available to make it accessible to citizens. The working group wondered whether any correlations between compound welfare indicators could be significant in the analysis of results at Local Authorities. In addition, attempts have been made to test the usefulness of compound indicators to explain the quantitative and qualitative results obtained by the local corporate group by using the experience of the Popular Financial Reporting of the City of Torino as case study. The result of the research is to demonstrate the usefulness of the compound indicators in translating the results of the Public Group towards the citizen. An objective comparison also allows greater transparency of the result represented by international accounting standards, increasing the responsibility of the public manager and the ability of the population to assess the work of the Local Consolidated Group. A correct interpretation of the quality and cost of providing the service by the citizen can reduce the distorting effects on the data market from outsourcing by allowing for greater interpretative capacity of the public service.

KEYWORDS: Public governance – Popular Reporting – welfare indicators