Table 1

The Arconet stakeholders' classification

Stakeholder categories
Standard settersAuditorsFinancial institutionsAccounting practitionersPublic accounting usersGeneral users
Ministry of Economy and Finance –State General Accounting DepartmentCourt of AuditorsItalian Banking Association (ABI)The Italian Standard Setter (OIC)Government
Presidency of the Council of Ministers– Department for Regional Affairs and Local Governments
Italian Institute of Statistics (ISTAT)
   National Council of Chartered Accountants and Accounting Experts (CNDCEC)Union of Italian Provinces (UPI)Italian Association of Software Producers (Assosoftware)
    Italian National Municipalities Association (ANCI) 
    Conference of the Presidents of the Regions and Autonomous Provinces of Trento and Bolzano 
Source(s): Authors’ own work

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