Starting from the mid-1990s Italian local governments have been involved in a comprehensive renovation process of their accounting model, better known as the New Public Financial Management reform. About fifteen years later it is inquired to what extent this reform has been actually implemented, not only in terms of formal compliance to law requirements but also in terms of new accounting tools correct use. Empirical studies conducted so far revealed discrepancies between regulations and practices although without much focus on the reasons of this situation, which thus need further investigation. Contributing to fill this gap is the actual aim of this study which tries to explore if the institutional theory can help understanding the reason for these discrepancies. To this end interviews to privileged observers are used.
Norme e prassi contabili negli enti locali italiani: un approccio istituzionale
REGINATO, ELISABETTA
2010-01-01
Abstract
Starting from the mid-1990s Italian local governments have been involved in a comprehensive renovation process of their accounting model, better known as the New Public Financial Management reform. About fifteen years later it is inquired to what extent this reform has been actually implemented, not only in terms of formal compliance to law requirements but also in terms of new accounting tools correct use. Empirical studies conducted so far revealed discrepancies between regulations and practices although without much focus on the reasons of this situation, which thus need further investigation. Contributing to fill this gap is the actual aim of this study which tries to explore if the institutional theory can help understanding the reason for these discrepancies. To this end interviews to privileged observers are used.
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