La accountability delle società partecipate dalle pubbliche amministrazioni italiane e il modello civilistico di rendicontazione: un improbabile connubio

Italian State-Owned Companies often present a public-style accountability. Nonetheless, they generally just have to comply with private sector reporting requirements. This significantly impairs the effectiveness of their financial reporting system and limits the control ability of the relevant public authorities. The study, also observing the reporting requirements of Australian and New Zealand SOE’s, beseechs a radical change in Italian SOE reporting model and highlights a first set of minor possible amendments to the current financial reporting model.