The phenomenon identified as "the cost of politics" is becoming increasingly wide-spread and in order to investigate it without falling into clichés, the present work has the purpose to detect and observe the size of this phenomenon to give a support to control activities and provide food for thought in terms of transparency and cutback policy. In a sample of 95 Italian local authorities a comparative method has been used on the annual report item related to political costs. The analysis shows the amount of these expenses in absolute values, that their variability leads to some re-flection on the nature of the items accounted under the political costs and that their percentage is not particularly high (leading to some reflection on financial cutback decisions).

La rilevanza delle spese per organi di governo nei comuni italiani medio-grandi fra possibilità di efficienza e recupero di legittimazione politica / E. Borgonovi, F. DE MATTEIS, D. Preite. - In: MANAGEMENT CONTROL. - ISSN 2239-0391. - 3(2016), pp. 117-140.

La rilevanza delle spese per organi di governo nei comuni italiani medio-grandi fra possibilità di efficienza e recupero di legittimazione politica

D. Preite
2016

Abstract

The phenomenon identified as "the cost of politics" is becoming increasingly wide-spread and in order to investigate it without falling into clichés, the present work has the purpose to detect and observe the size of this phenomenon to give a support to control activities and provide food for thought in terms of transparency and cutback policy. In a sample of 95 Italian local authorities a comparative method has been used on the annual report item related to political costs. The analysis shows the amount of these expenses in absolute values, that their variability leads to some re-flection on the nature of the items accounted under the political costs and that their percentage is not particularly high (leading to some reflection on financial cutback decisions).
Political costs and (de)legitimation; accounting transparency; Italian local authorities
Settore SECS-P/07 - Economia Aziendale
2016
Article (author)
File in questo prodotto:
File Dimensione Formato  
10_2016_PREITE_DANIELA_spese_organi_governo_MANAGEMENT_CONTROL_3-2016.pdf

Riservato

Tipologia: Publisher's version/PDF
Dimensione 470.43 kB
Formato Adobe PDF
470.43 kB Adobe PDF   Visualizza/Apri   Richiedi una copia
Pubblicazioni consigliate

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/2434/787361
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact