Understanding the reasons for the failure or the success of reforms is an issue that has recently attracted theattention of many scholars in the public sector field. The present study tries to contribute to this debate focusingon the social and cultural environment of the communities wherein the reforms are introduced as well as on theirstructural characteristics. The research is based on a survey carried out on a representative sample of Italianmunicipalities, whose aim is to understand the state of accomplishment of the Italian local government financialmanagement reform. To this end, a set of internal control tools and techniques is analysed to assess whether theyhave been adopted and how they have been used. The findings of this part of the study are then related to the sizeof the entities – used as a proxy for the organizations visibility and complexity – as well as to their geographiclocation – used as a proxy of their socioeconomic environment. Results show that both the social and structuralcharacteristics have influenced the reform accomplishment.
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