Public budgeting and accounting is a subject of managerial theory; at the same time, as a democratic means, it is acknowledged by the Italian Constitution. A new wave of administrative reforms was started between 2009 and 2011 with the aim of reshaping the information system in line with the requirements deriving from the present complex globalized economy. The paper deals with present ongoing trends and future desirable developments; accounting bases and models are considered together with the ethical and political needs of a consolidated democracy, keeping in mind the opportunities offered by modern ICT.

Cassa, competenza finanziaria e competenza economica: la scelta delle basi contabili in un sistema armonizzato di contabilità pubblica

PAVAN, ALDO;REGINATO, ELISABETTA
2012-01-01

Abstract

Public budgeting and accounting is a subject of managerial theory; at the same time, as a democratic means, it is acknowledged by the Italian Constitution. A new wave of administrative reforms was started between 2009 and 2011 with the aim of reshaping the information system in line with the requirements deriving from the present complex globalized economy. The paper deals with present ongoing trends and future desirable developments; accounting bases and models are considered together with the ethical and political needs of a consolidated democracy, keeping in mind the opportunities offered by modern ICT.
2012
contabilità pubblica, basi contabili, riforme contabili, Italia; public sector accounting, accounting bases, new public financial management, Italy; comptabilité publique, critères comptable, reformes comptable, Italie
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11584/37479
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