Cassa, competenza finanziaria e competenza economica: la scelta delle basi contabili in un sistema armonizzato di contabilità pubblica
PAVAN, ALDO;REGINATO, ELISABETTA
2012-01-01
Abstract
Public budgeting and accounting is a subject of managerial theory; at the same time, as a democratic means, it is acknowledged by the Italian Constitution. A new wave of administrative reforms was started between 2009 and 2011 with the aim of reshaping the information system in line with the requirements deriving from the present complex globalized economy. The paper deals with present ongoing trends and future desirable developments; accounting bases and models are considered together with the ethical and political needs of a consolidated democracy, keeping in mind the opportunities offered by modern ICT.File | Size | Format | |
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AnselmiPavanReginato1_2012.pdf Solo gestori archivio
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Anselmi Pavan Reginato 2012.pdf Solo gestori archivio
Type: versione editoriale
Size 189.03 kB
Format Adobe PDF
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189.03 kB | Adobe PDF | & nbsp; View / Open Request a copy |
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