Abstract
The object of this paper is to critically discuss the implementation of Auditing reform in Italian municipalities. A new complex system of Auditing (heavily influenced by the UK's value for money auditing) was introduced following recent legislation. This study is based on an analysis of the reports of municipalities within the Tuscany region. The results show that, to date, the effect of the legislation on practice has been modest. Possible solutions are suggested to overcome the technical and cultural obstacles which have hindered both the extension and the scope of Municipal Auditing and delayed the satisfaction of the demand for a broader concept of accountability.
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