L’articolo ha per oggetto il bilancio di territorio, quale più recente fattispecie di documento di rendicontazione sociale nella pubblica amministrazione, che può valere a sostegno della funzione pubblica di governo del territorio da parte degli enti locali e della Regione. Nell’articolo si delinea una nuova e più ampia interpretazione del concetto di territorio e si espongono l’oggetto, il metodo, le finalità, la struttura del bilancio di territorio. Si considera poi il bilancio di territorio sia con riferimento al Progetto Conti pubblici territoriali del Ministero dell’economia e delle finanze (MEF), sia inoltre formulando una proposta di redazione del documento riferita ad aree aventi una precisa identità economica, sociale, ambientale e culturale, cui non corrisponde un distinto e autonomo ente di governo locale.
The object of this article is the territorial accountability, as a recent evolution of social accountability in the public administration. It can support public function of territorial government by Region and local governments. In this paper, we propose a new and wide concept of territory and we explain the object, the purposes, the structure of territorial accountability report. At least, we consider the territorial accountability proposed by the Project of Public Territorial Accounts of the Italian Minister of Economy and Finance. Moreover, we propose a redaction of territorial accountability report to territorial areas having a precise identity of economic, social, cultural elements, which have not a distinct and autonomous entity of local government.
The object of this article is the territorial accountability, as a recent evolution of social accountability in the public administration. It can support public function of territorial government by Region and local governments. In this paper, we propose a new and wide concept of territory and we explain the object, the purposes, the structure of territorial accountability report. At least, we consider the territorial accountability proposed by the Project of Public Territorial Accounts of the Italian Minister of Economy and Finance. Moreover, we propose a redaction of territorial accountability report to territorial areas having a precise identity of economic, social, cultural elements, which have not a distinct and autonomous entity of local government.