IDEAS home Printed from https://ideas.repec.org/a/taf/lpadxx/v37y2014i10p601-610.html
   My bibliography  Save this article

German and Italian Municipalities’ Internal Control Systems: Convergence to a Neo-Weberian Reform Pattern?

Author

Listed:
  • Elisabetta Reginato
  • Cristina Landis
  • Isabella Fadda
  • Aldo Pavan

Abstract

This article contributes to the debate on convergence/divergence of public management reforms toward the new public management (NPM) paradigm by analyzing the internal control systems (ICSs) in Germany and Italy. Specifically, the study describes the ICS established at the normative level in German and Italian municipalities and evaluates the extent of the decisional convergence to NPM, using the INTOSAI guidelines. Although similarities between the two ICSs and the INTOSAI guidelines emerged, decisional convergence is not demonstrated. Instead, these countries seem to converge to a Neo-Weberian reform pattern since they are cautious in the introduction of new managerial tools and they maintain their domestic original ICS.

Suggested Citation

  • Elisabetta Reginato & Cristina Landis & Isabella Fadda & Aldo Pavan, 2014. "German and Italian Municipalities’ Internal Control Systems: Convergence to a Neo-Weberian Reform Pattern?," International Journal of Public Administration, Taylor & Francis Journals, vol. 37(10), pages 601-610, August.
    • Handle: RePEc:taf:lpadxx:v:37:y:2014:i:10:p:601-610
    DOI: 10.1080/01900692.2014.880852
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/01900692.2014.880852
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/01900692.2014.880852?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:lpadxx:v:37:y:2014:i:10:p:601-610. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/lpad .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.