Italian Abstract: Negli ultimi decenni le Amministrazioni italiane, ed in particolare gli enti locali e territoriali, hanno fatto largo ed ampio ricorso allo strumento delle società partecipate per la produzione e la erogazione dei servizi pubblici. Tali società in quanto largamene finanziate...

Italian Abstract: Il lavoro indaga sul ruolo e sull'uso che nella letteratura di financial accounting è stato fatto del concetto di azienda, confrontandolo, ove possibile, con le caratteristiche che la dottrina di Economia Aziendale riconosce a tale concetto che è al centro della propria...

The paper describes the process that took Australian Local Councils to a business-like accounting and highlights the role played in it by the accounting profession. Taken over by the Government in the standard setting process for the private sector, the Australian accounting profession set up...

The last decade is replete with example of State Owned Corporations that, even if lacking any ability to continue as a going concern have obtained wide credit by both suppliers and banks. The habit of last year was that at the end of the day the public administration owning the company was...

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...

A recent research of the Italian Corte dei Conti has shown as most local government owned companies are not a going concern on their own. They are often unable to reach the economic break even and their continuity depends on shareholders' ability to periodically pay in new fresh capital. But...

Tangible Capital Assets, even if often explaining the largest part of the resources managed by public sector reporting entities, stay outside the scope of the cash based reporting system that has long prevailed and still prevails in that sector. Therefore, when those entities have started to...

State-owned enterprises (SOEs) are legally private entities used in many jurisdictions to satisfy public needs, mostly through extensive consumption of public funds. While the nature of purposes pursued and of resources employed affects their accountability in a public sense, their financial...

Italian Abstract: Sempre più spesso dai risultati della analisi dei bilanci possono derivare conseguenze fondamentali per la sopravvivenza delle aziende che li hanno redatti. In un contesto di crisi quale quello attuale, le aziende si trovano spesso a confrontarsi ad accedere a fasi...