Profili di accountability del sistema informativo degli enti locali italiani nel contesto internazionale

In a democratic system accountability relationships involve citizens and elected officials on one side, and elected officials and executives on the other. These kind of relationships are developed by means of three “accountability codes” which use different accounting tools and whose evolution has been influenced by public management reforms. The paper aims to explain the results of the Italian local government accounting system reform process using the Lüder’s and the Pollit – Bouckaert’s models and through a comparison with the US accounting regulations. In addition the study enquires the hypothesis of a direct correlation between local government accountability codes, on one side, and the legal system, the administrative culture and how the local government accounting system reform is carried out, on the other.