Accountability sui risultati del gruppo pubblico locale. Il bilancio consolidato della città di Toronto

Local public group’s (LPG’s) reporting implies strong responsibility towards the citizen/consumer, as it is related to the supply of public services. Therefore, this strengthens the accountability requirement on results, and its impact on needs. To such purpose, Canadian LPGs promote accountability principle and performance measurement techniques. According to the accountability principle, this paper analyzes the case of the Toronto consolidated financial statement, considered a reference point by other Canadian local governments. The case study provides some starting points for refl ection on the Italian LPGs.