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

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.