La contabilità economica delle società partecipate dalle amministrazioni pubbliche italiane: il contrasto tra accountability pubblica e rendicontazione privata (State-Owned Enterprises: Public Accountability and Private Reporting) - in Italian

Abstract

Italian State-Owned Companies often present a public-style accountability, nonetheless, in most cases, they just have to comply with private sector reporting requirements. This significantly impairs the effectiveness of their reporting system and limits the control ability of the relevant public authorities. The study, also observing the reporting requirements of Australian and New Zealand SOE’s, beseechs a radical change in Italian SOE reporting model and highlights a first set of minor possible amendments to the current reporting model