NETWORK ACCOUNTABILITY AND GOVERNANCE OF LOCAL PUBLIC GROUP: EVIDENCES FROM ITALIAN LOCAL GOVERNMENTS

The paper is focused on the analysis of the capacity of network accounting tools (such as consolidated financial statement) to playing an actual role supporting the control system of the local public group, assuming in this sense a value in terms of public disclosure and support for the governance of the public group, enlarging the perspective towards the emerging and existing needs of accountability. The methodology adopted is based on in depth analysis of significant multiple case study with an explanatory function. A significative sample was selected among Italian local governments with the identification of relevant practices in structuring governance of the local public group; both in the descriptive and in the explanatory stage, detailed interviews have been carried out on selected cases, and then, on the basis of the classification between “bond” and “link” of accountability we advanced some propositions about the network accountability in the selected local public groups.