Accounting models and devolution in the Italian public sector

REGINATO, ELISABETTA;PAVAN, ALDO;MUDU G.

2006-01-01

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Abstract

In the 1990s Italy started a public sector administrative reform process consistent, in general terms, with the New Public Management movement. In particular, changes have been introduced in the budgeting and accounting systems of the State, municipalities, health care bodies, etc.. In the same years an institutional reform also started and a strong power devolution process began to be realised; a shift to a federal form of the State seems to be the goal. Starting from the challenges coming from the devolution process, the article questions 1) if it is possible to find some shared features in the reformed accounting systems of the different public sector organisation categories, and to shape in this way one or more accounting Italian models, and 2) if these models have an information capacity adequate to sustain the information needs – in terms of accountability, government co-ordination and decision making – emerging from the devolution process. The information needs in a devolved environment are recognised; eleven budgeting and accounting systems are analysed and compared. The issue of the consistency level existing between accounting and institutional reforms is also discussed.