In 2010 with Law 30.07.2010 n. 122, the Italian legislator has formalized networks, through the recognition of a specific contract called “network contract”. This network contracts widespread rapidly in Italy with more than 600 contracts signed, between more than 3.300 firms, in two years....

This paper analyses the relation between regulation, accountability and accounting of concession contracts in three major sectors: motorways, utilities and energy. Firstly it identifies major problems in the accounting rules for concession contracts also analysing how political forces are...