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

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.
Vol. 2 No. 23
79
87
http://www.ijhssnet.com/update/
accounting; consolidated financial statements; local public companies
Puddu Luigi; Rainero Christian; Secinaro Silvana; Indelicato Alessandra
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/2318/124677
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