In the 1990s Italy started a public sector reform process, both at the institutional and the administrative level. According to the New public financial management movement, changes have been introduced in the budgeting and accounting systems of the many organisation categories. In the same years a strong power devolution process began to be realised; a shift to a federal form of the State seems to be the goal. In a general setting that seems to be unfinished and not always consistent, the paper questions if the public sector Italian accounting models are able, or not, to meet the information needs arising from the devolution process and how it would be possible to modify these models in a rational way.
Linguaggi contabili pubblici nell'Italia del federalismo fiscale
PAVAN, ALDO
2007
Abstract
In the 1990s Italy started a public sector reform process, both at the institutional and the administrative level. According to the New public financial management movement, changes have been introduced in the budgeting and accounting systems of the many organisation categories. In the same years a strong power devolution process began to be realised; a shift to a federal form of the State seems to be the goal. In a general setting that seems to be unfinished and not always consistent, the paper questions if the public sector Italian accounting models are able, or not, to meet the information needs arising from the devolution process and how it would be possible to modify these models in a rational way.
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