Abstract
[Autom. eng. transl.] As of January 1, 2015, the public accounting reform has entered into force definitively. Legislative Decree no. 118/2011 defines the rules for the harmonization of accounting systems for Local Authorities and introduces the applied Accounting Standard concerning budget planning (annex 4/1). This article deals with its application and describes the experience of the Municipality of Carpi, a city of about 70,000 inhabitants in the Province of Modena, in the construction of the Single Programming Document. The article illustrates the path taken and the difficulties that emerged, providing some useful indications for the adoption of the proposed model.
Translated title of the contribution | [Autom. eng. transl.] The measurement of the strategies of local authorities based on achieving results: the implementation of the "Single Programming Document" of the Municipality of Carpi |
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Original language | Italian |
Pages (from-to) | 1126-1135 |
Number of pages | 10 |
Journal | AZIENDAITALIA |
Publication status | Published - 2016 |
Keywords
- DUP
- programmazione enti locali