Implementation of accounting reforms

Greta Nasi and Ileana Steccolini

Public Management Review, 2008, vol. 10, issue 2, 175-196

Abstract: 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?

Date: 2008
References: View complete reference list from CitEc
Citations: View citations in EconPapers (6)

Downloads: (external link)
http://hdl.handle.net/10.1080/14719030801928573 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmgr:v:10:y:2008:i:2:p:175-196

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RPXM20

DOI: 10.1080/14719030801928573

Access Statistics for this article

Public Management Review is currently edited by Professor Stephen P. Osborne, Jenny Harrow and Tobias Jung

More articles in Public Management Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().