The usefulness of performance reporting in local government: comparing Italy and Spain

Abstract

This article presents a comparative analysis of the perceived usefulness of performance information by managers in local authorities in Italy and Spain. Italy and Spain have similar cultural and administrative characteristics and in both countries there are external requirements (from central government) to adopt performance indicators. The adoption of performance indicators was found to be almost symbolic in both states.

Keywords:

• Accountability
• comparative research
• local government
• performance measurement, performance reporting

Additional information

Notes on contributors

Vicente Montesinos

Vicente Montesinos is Professor of Accounting, University of Valencia, Spain.

Isabel Brusca

Isabel Brusca is Professor of Accounting, University of Zaragoza, Spain.

Francesca Manes Rossi

Francesca Manes Rossi is Assistant Professor of Accounting, University of Salerno, Italy.

Natalia Aversano

Natalia Aversano is PhD Research Fellow, University of Salerno, Italy.