Accounting change negli enti locali. Quali condizioni per il miglioramento nell?ottica gestionale?

Luca Del Bene, Fabio Fiorillo, Iacopo Cavallini () and Beatrice Caporaletti

MANAGEMENT CONTROL, 2019, vol. 2019/3, issue 3, 59-78

Abstract: The importance of the information system to support management in the public sector is highlighted by the role played in the reform processes (Pollit, Bouckaert, 2004; Anselmi, 2008; Lapsley, 2008; Barzelay, 2010; Broadbent, Laughlin, 2013; Borgonovi et al. 2015). The change of information systems is a crucial factor in order to innovate the management functions (Burns, Scapens, 2000; Burns, Vaiv-io, 2001). The paper follows the idea of Burns and Scapens (2000), aiming to analyze the consequences of the introduction of a new accounting system, verifying the degree of internalization of change, in a process perspective (Covalesky et al., 1993). The implementation process will be defined by: prevailing dominant institutions, rules before the change and consistency with the predominant organization values (Scapens, 1994; Burns, 2000; Granlund, 2001; Johansson, Siverbo, 2009; Ma, Tayles, 2009). The accounting rules potentially conflicts with the vision mainly oriented towards technical and political aspects (Burns, 2000; Pereira et al., 2003) limiting their im-pact (Shields, 1995; Granlund, 2001). This situation must be analyzed in the spe-cific context of local authorities, in relation to different propensity manifested in adopting and using the new accounting system (Dillard et al., 2004; Hopper, Ma-jor, 2007). In the light of theoretical premises, issues arise such as: is the change based on a rational perspective? Does it receive an effective implementation? Are the instru-ments consistent with the objectives that the reform intended to achieve? (An-selmi, Pavan, Reginato, 2012; Alvino et al., 2016; Carini et al., 2016).

Date: 2019
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