German and Italian Municipalities’ Internal Control Systems: Convergence to a Neo-Weberian Reform Pattern?

This article contributes to the debate on convergence/divergence of public management reforms toward the new public management (NPM) paradigm by analyzing the internal control systems (ICSs) in Germany and Italy. Specifically, the study describes the ICS established at the normative level in German and Italian municipalities and evaluates the extent of the decisional convergence to NPM, using the INTOSAI guidelines. Although similarities between the two ICSs and the INTOSAI guidelines emerged, decisional convergence is not demonstrated. Instead, these countries seem to converge to a Neo-Weberian reform pattern since they are cautious in the introduction of new managerial tools and they maintain their domestic original ICS.