Within accountability relationships, internal control system can be used by the principal to reward or punish the agent’s behaviour. NPM reforms introduced managerial accountability which requires the modernisation of internal control systems. To this end the European Commission has developed a reference model for the public sector: Public Internal Financial Control. – PIfC. The paper aims at contributing to the relevant debate on the usefulness of internal control systems and on their possible relationships with accountability. In particular the research, through an explorative approach, inquires whether, at the normative level, in the Italian health care sector the evolution of the internal control and of the sanction/reward systems corresponds to a higher degree of accountability.
L’evoluzione dell’accountability nel sistema sanitario italiano: quale ruolo per i controlli?
REGINATO, ELISABETTA;
2012-01-01
Abstract
Within accountability relationships, internal control system can be used by the principal to reward or punish the agent’s behaviour. NPM reforms introduced managerial accountability which requires the modernisation of internal control systems. To this end the European Commission has developed a reference model for the public sector: Public Internal Financial Control. – PIfC. The paper aims at contributing to the relevant debate on the usefulness of internal control systems and on their possible relationships with accountability. In particular the research, through an explorative approach, inquires whether, at the normative level, in the Italian health care sector the evolution of the internal control and of the sanction/reward systems corresponds to a higher degree of accountability.
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