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The usefulness of performance reporting in local government: comparing Italy and Spain |
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| Authors: | Vicente Montesinos Francesca Manes Rossi Natalia Aversano |
| Abstract: | This article presents a comparative analysis of the perceived usefulness of performance information by managers in local authorities in Italy and Spain. Italy and Spain have similar cultural and administrative characteristics and in both countries there are external requirements (from central government) to adopt performance indicators. The adoption of performance indicators was found to be almost symbolic in both states. |
| Keywords: | Accountability comparative research local government performance measurement, performance reporting |