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Digital Governmental Financial Reporting: First Evidence from Italy

In: Network, Smart and Open

Author

Listed:
  • Andrea Fradeani

    (University of Macerata)

  • Michela Soverchia

    (University of Macerata)

  • Eldi Metushi

    (Canadian Institute of Technology)

Abstract

The aim of this paper is to analyze the role that XBRL, the open standard for digital business reporting (which is being widely adopted around the world in the private sector), could play within governmental financial reporting. Literature on this issue is poor, and this research topic seems to be particularly relevant: considering the strong need for governments’ information transparency strengthened by the recent financial crisis, XBRL could be a useful digital standard to push and improve governments’ accountability, and thereby preventing or avoiding potential future crisis. This issue needs specific research because the role of XBRL within governmental financial reporting is slightly different to its role in the private sector. The theoretical analysis provided in the paper is accompanied by a case study concerning Italy, where two recent projects realized by the Court of Auditors and the State General Accounting Department introduced the use of XBRL as a tool to collect financial information from Italian Regions and Local Governments.

Suggested Citation

  • Andrea Fradeani & Michela Soverchia & Eldi Metushi, 2018. "Digital Governmental Financial Reporting: First Evidence from Italy," Lecture Notes in Information Systems and Organization, in: Rita Lamboglia & Andrea Cardoni & Renata Paola Dameri & Daniela Mancini (ed.), Network, Smart and Open, pages 207-222, Springer.
    • Handle: RePEc:spr:lnichp:978-3-319-62636-9_14
    DOI: 10.1007/978-3-319-62636-9_14
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