Social reporting in the public sector: some empirical evidences

In the paper we present the project of application of the proposed model to an Italian municipality of medium dimension. The model interprets the financial performances in terms of addressees of resources. In other words, financial resources are classified and assigned to the different groups of stakeholder which are the final beneficiary of funds. The purpose of the project is to test the model to propose a new form of social accountability for municipalities and public sector in general, for example, public health care organizations, which could be able to let people understand the accounting information in terms of policies and services.