This paper intends to answer the question ‘which approaches and which managerial tools can be efficaciously adopted in constructing a harmonious relationship of co-evolution between the local council and the external world?’ In particular, the research concentrates on the use of consolidated financial statements as a means of planning and audit for local council-run companies that hold shares in multi-utility companies and which have a controlling interest in non-profit companies operating locally.
CONSOLIDATED FINANCIAL STATEMENT: MANAGERIAL TOOL TO PLANN FOR THE LOCAL COUNCIL
PUDDU, Luigi;RAINERO, CHRISTIAN;SECINARO, Silvana;INDELICATO, Alessandra
2012-01-01
Abstract
This paper intends to answer the question ‘which approaches and which managerial tools can be efficaciously adopted in constructing a harmonious relationship of co-evolution between the local council and the external world?’ In particular, the research concentrates on the use of consolidated financial statements as a means of planning and audit for local council-run companies that hold shares in multi-utility companies and which have a controlling interest in non-profit companies operating locally.
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