Purpose This study aims to examine how hospitals and regional and local health authorities in the Italian region of Marche accounted for and reported the use of emergency funds from the EU, the Ministry of Economic and Finance and administrative bodies called actuator subjects. Unlike a sudden...

The article presents a study which explored the ability of network accounting tools in supporting local public groups' control systems, considering the local governments in Italy. Analysis of the relationship between local public group governance and the external and internal information needs...