IDEAS home Printed from https://ideas.repec.org/a/taf/pubmgr/v10y2008i2p175-196.html
   My bibliography  Save this article

Implementation of accounting reforms

Author

Listed:
  • Greta Nasi
  • Ileana Steccolini

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?

Suggested Citation

  • Greta Nasi & Ileana Steccolini, 2008. "Implementation of accounting reforms," Public Management Review, Taylor & Francis Journals, vol. 10(2), pages 175-196, March.
    • Handle: RePEc:taf:pubmgr:v:10:y:2008:i:2:p:175-196
    DOI: 10.1080/14719030801928573
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/14719030801928573
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/14719030801928573?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.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Alberto ROMOLINI & Elena GORI & Silvia FISSI, 2015. "Public Corporate Governance and Performance Information in Local Utilities: The Different Perceptions of Politicians and Managers," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2015(25), pages 55-77, Decembre.
    2. Eleonora Cardillo & Maria Cristina Longo, 2020. "Managerial Reporting Tools for Social Sustainability: Insights from a Local Government Experience," Sustainability, MDPI, vol. 12(9), pages 1-23, May.
    3. Davide Eltrudis, 2022. "On the Financial Autonomy of European Local Governments: The Case of Municipal Bonds in Italy," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 226-242.
    4. Eleonora Cardillo & Carmela Rizza, 2015. "Accrual accounting and performance measurement: Empirical evidences from two Italian municipalities," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 135-162.
    5. or Aurelia STEFĂNESCUkplace-Name: & Eugeniu TURLEA & Ileana Cosmina PITULICE & Ionela- Cătălina TUDORACHE (ZAMFIR), 2016. "Research On The Romanian Public Sector Entities’ Accounting System," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, vol. 50(3), pages 173-191.
    6. Dede Casmita & Widya Setiabudi Sumadinata & Mohammad Benny Alexandri, 2021. "Policy on the financial management pattern of the Regional Public Service Agency (PPK-BLUD) at the Soreang Community Health Center Bandung District," Technium Social Sciences Journal, Technium Science, vol. 21(1), pages 136-147, July.

    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:pubmgr:v:10:y:2008:i:2:p:175-196. 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/RPXM20 .

    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.