During the last decade Italian local governments have undergone a reform process, involving deep changes in their accounting system. The purpose of our longitudinal study is to analyse the development path of accounting tools in an Italian LG body over a decade and to answer the following...

Through a multiple case study of eight Italian municipalities, our paper identifies the main shocks perceived by the local management as a consequence of the recent fiscal crisis and the related organizational responses. The analysis roots current responses in longer-term municipal financial...