The aim of this paper is to verify if the new accounting system of the European Commission is suitable for the production of information useful to make decisions and to check if the organization has reached its targets. The paper examines how to produce, ex ante, accounting information useful to allow (ex post) the check on the amount of resources used and targets reached and, finally, the advantages gained from the European Commission by implementing the new accounting system in order to comply with the requirements of the management control
Il sistema contabile della Commissione Europea
SANTOPIETRO, ROBERTA
2009-01-01
Abstract
The aim of this paper is to verify if the new accounting system of the European Commission is suitable for the production of information useful to make decisions and to check if the organization has reached its targets. The paper examines how to produce, ex ante, accounting information useful to allow (ex post) the check on the amount of resources used and targets reached and, finally, the advantages gained from the European Commission by implementing the new accounting system in order to comply with the requirements of the management control
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