The purpose of this paper is to investigate rebudgeting practices by looking at Italian municipalities. More specifically, the paper aims at answering the following questions: i) what are the main reasons for rebudgeting? ii) what are the roles of the various players (politicians, managers and other stakeholders) in rebudgeting processes? iii) how does rebudgeting affect a municipality’s planni ng and control system?
Rebudgeting: Scope, Triggers, Players
ANESSI PESSINA, EUGENIO;SICILIA, MARIA FRANCESCA;STECCOLINI, ILEANA
2013
Abstract
The purpose of this paper is to investigate rebudgeting practices by looking at Italian municipalities. More specifically, the paper aims at answering the following questions: i) what are the main reasons for rebudgeting? ii) what are the roles of the various players (politicians, managers and other stakeholders) in rebudgeting processes? iii) how does rebudgeting affect a municipality’s planni ng and control system?
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