Implementation of accounting reforms
<title>Abstract</title> Innovations in financial and accounting techniques represent a fundamental aspect of the reforms undergone by public administrations in recent decades. The article presents the results of a survey, conducted on 237 local governments, whose purpose is to assess the implementation of accounting reforms in Italy, aimed at introducing accruals reporting in the traditional budgetary accounting system to enhance accountability and transparency in the overall modernization process. The analysis shows that the importance of cash- and commitment-based accounting in the overall system is overwhelming, whereas the marginality of the ‘new’ accrual-based reporting is evident. In the opinions of preparers, accruals accounting is not seen as a useful tool and the link with internal needs and managerial control systems is absent. Is the time ripe for a new reform?
Year of publication: |
2008
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Authors: | Nasi, Greta ; Steccolini, Ileana |
Published in: |
Public Management Review. - Taylor & Francis Journals, ISSN 1471-9037. - Vol. 10.2008, 2, p. 175-196
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Publisher: |
Taylor & Francis Journals |
Saved in:
Online Resource
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