Italian municipalities' NPFM reforms: an institutional theory perspective

Elisabetta Reginato, Isabella Fadda, Aldo Pavan

Resumen


Entender las razones del fracaso o el éxito de las reformas impulsada por el NPFM es un tema que ha atraído recientemente la atención de la literatura sobre la gestión del sector público. Sobre la base de un estudio de caso realizado en el gobierno local italiano, la investigación analiza el estado de real aplicación de las reformas mencionadas anteriormente, y contribuye al debate teórico sobre las razones que explican las diferencias entre los cambios formales y sustanciales en la administración utilizando un enfoque institucional. Para este fin se realizó una encuesta sobre una muestra estadísticamente representativa de los municipios italianos con más de 5.000 habitantes y una serie de entrevistas semi-estructuradas con observadores privilegiados. Basándose en los resultados del análisis, la introducción de reformas inspiradas en el NPFM en Italia se puede considerar como un caso en el que la innovación anunciada por la ley es más formal que de fondo. En cuanto a las razones de la brecha entre los cambios administrativos de forma y de fondo, los resultados del estudio sugieren la hipótesis de una correlación directa entre las prácticas contables y, respectivamente, las presiones isomorfas que han acompañado a la introducción de nuevas herramientas de contabilidad -nuevo institucionalismo sociológico (NIS)- la cultura organizacional de los municipios -viejo institucionalismo económico (VIE)- y el tamaño de los gobiernos locales.

Understanding the reasons for the failure or the success of NPFM reforms is an issue that has recently attracted the attention of public sector management literature. Basing on the Italian Local Government -LG- case, the research analyses the NPFM reform actual implementation, and contributes to the theoretical debate about the reasons for the discrepancies between actual and formal accounting changes using an institutional approach. To this end a survey carried out on a statistically representative random sample of Italian municipalities with more than 5,000 inhabitants together with semi-structured interviews to privileged observers are used. According to the results of the analysis, the Italian NPFM reforms introduction can be regarded as a case wherein innovation heralded by the law is rather formal than substantial. As regards the reasons for the gap between formal and actual changes the study findings suggest the hypotheses of a direct correlation between accounting practices and respectively isomorphic pressures affecting the introduction of the new accounting tools -New institutional sociology (NIS)-, municipality’s organisational culture -Old institutional economics (OIE)- and municipalities’ size

Palabras clave


Gobiernos locales; Gestión de las finanzas públicas; Teoría institucional; Sistema de contabilidad; Local government; New public financial management; Institutional theory; Accounting system.

Texto completo:

PDF (English)

Referencias


Abrahamson, E. and Rosenkopf, L. (1993). “Institutional and competitive bandwagons: Using mathematical modelling as a tool to explore Innovation diffusion”, Academy of Management Review, 18 (3), pp. 487-517.

Adams, C.A. (2002). “Internal organisational factors influencing corporate social and ethical reporting”, Accounting Auditing and Accountability Journal, 15 (2), pp. 223-50.

Anessi Pessina, E. and Caccia, L. (2000). “Il disallineamento tra documenti contabili, struttura organizzativa e sistemi di gestione negli Enti Local”. In, E. Caperchione e F. Pezzani (Eds.), Responsabilità e trasparenza nella gestione dell’ente locale. Milano: Egea.

Anessi Pessina, E. and Steccolini, I. (2001). “La “contabilità economica” dell’ente locale: problemi teorici, soluzioni tecniche, riscontri empirici”, Azienda Pubblica, 1, pp. 89-116.

Anessi Pessina, E. and Steccolini, I. (2005). “Evolutions and limits of new public management – inspired budgeting practices in Italian local governments”, Public Budgeting & Finance, Summer.

Anessi Pessina, E. and Steccolini, I. (2007). “Effects of budgetary and accruals accounting coexistence: Evidence from Italian local governments”, Financial Accountability & Management, 23 (2), pp 113-131.

Anessi Pessina, E.; Nasi, G. and Steccolini, I. (2008). “Accounting reform: Determinants of local governments’ choices”, Financial Accountability & Management, 24 (3), pp. 321-342.

Anthony, R.N. (2000). “The fatal defect in the federal accounting system”, Public Budgeting & Finance, 20 (4), pp. 1-10.

Barzeley, M. (2001). The new public management. Improving research and policy dialogue. Berkeley: University of California Press.

Buccoliero, L.; De Nardi, F.; Nasi, G. and Steccolini, I. (2005). “L’implementazione della contabilità economico-patrimoniale negli enti locali italiani: i risultati di un’indagine empirica”, Azienda pubblica, 4, pp. 591-614.

Brammer, S. and Millington, A. (2006). “Firm size, organisational visibility and corporate philanthropy: An empirical analysis”, Business Ethics a European Review, 15 (1), pp. 6-18.

Budros, A. (1999). “The conceptual framework for analysing why organisations downsize”, Organisation Science, 10 (1), pp 69-82.

Burns, J. (2000). “The dynamics of accounting change: Inter-play between new practices, routines, institutions, power and politics”, Accounting Auditing & Accountability Journal, 13 (5), pp. 566-596.

Burns, J. and Scapens, R.W. (2000). “Conceptualizing management accounting change: An institutional framework”, Management Accounting Research, 11 (1), pp. 3-25.

Caccia, L. and Steccolini, I. (2006). “Accounting change in Italian local governments: what’s beyond managerial faschion?”, Critical Perspectives on Accounting, 17, pp. 154-174.

Caperchione, E. (2000). Sistemi informativo-contabili nella pubblica amministrazione. Milano: Egea.

Caperchione, E. (2003). “The reform of the Italian Local Government accounting system. A critical analysis”, Journal of Public Budgeting Accounting and Financial Management, 15 (1), pp. 110-145.

Caperchione, E. (2006). The new public management: A perspective for finance practitioners. FEE Public Sector Committee.

Caperchione, E. and Mussari, R. (a cura di) (2000). Comparative issues in local government Accounting, Boston: Kluwer Academic Publishers.

Carpenter, V.L. and Feroz, E.H. (2001). “Institutional theory and accounting rule choice: an analysis of four US state governments’ decisions to adopt generally accepted accounting principles”, Accounting Organization and Society, 26, pp. 565-596.

Chan, J. e Xiaoyue, C. (2002). Models of public budgeting and accounting reform. OECD Journal on Budgeting, Vol. 2, Supplement 1, París: OECD.

Christiaens, J. and Rommel, J. (2008). “Accrual accounting reforms: Only for businesslike (Parts of) governments”, Financial Accountability & Management, 24 (1), pp. 59-75.

Crossan, M.M.; Lane, H.W. and Roderick, E.W. (1999). “An organizational learning framework: From intuition to institution”, Academy of Management Review, 24 (3), pp. 522-537.

D’Alessio, L. (1997). La funzione del controllo interno negli enti local. Torino: Giappichelli.

Damanpour, F. (1996). “Organisational complexity and Innovation: Developing and testing multiple contingency models”, Management Science, 42 (5), pp. 693-716.

De Matteis, F. and Preite, D. (2005). “La contabilità economico-patrimoniale negli enti locali: l’esperienza dei piccoli comuni leccesi”, Azienda pubblica, 4, pp. 647-664.

Di Maggio, P.J. and Powell, W. (1991). “The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields”. In, W. Powell and P.J. Di Maggio (Eds.), The new institutionalism in organizational analysis. Chicago: The University of Chicago Press.

Farneti, G. (2006). Gestione e contabilità dell’Ente locale. Rimini: Maggioli.

Greenwood, R. and Hinnings, C.R. (1996). “Understanding radical organisations change: Bringing together the old and the new institutionalism”, Academy of Management Review, 21 (4), pp. 1022-54.

Guthrie, J.; Olson, O. and Humphrey, C. (1999). “Debating developments in new public financial management: The limits of global theorizing and some new ways forward”, Financial Accountability & Management, 15 (3-4), pp. 209-228.

Guthrie, J. (1998). “Application of accrual accounting in the Australian public sector - rhetoric or reality”, Financial Accountability & Management, 14 (1), pp. 1-19.

Haldma, T. and Lääts, K. (2002). “Influencing contingencies on management accounting practices in Estonian manufacturing companies”. University of Tartu: Faculty of Economics and Business Administration, Working Paper Series, núm. 13.

Hood, C. (1991). “A public management for all seasons?”, Public Administration, 69, pp. 3-19.

Hood, C. (1995). “The ‘new public management’ in the 1980s: Variation on a theme”, Accounting Organizations and Society, 20 (2-3), pp. 93-109.

Humphrey, C.; Guthrie, J.; Jones, L.R. and Olson, O. (2005). “The dynamics of public financial management in an international context”. In, J. Guthrie et al. (Eds.), International public financial management reform: Progress, contradictions, and challenges. Charlotte (NC): Information Age Publishing Inc., pp. 1-22.

Jepperson, R.C. (1991). “Institutions, Institutional effects, and institutionalism”. In, W. Powell and P.J. Di Maggio (Eds.), The new institutionalism in organizational analysis. Chicago (IL): The University of Chicago Press, Chicago, pp. 143-163.

Jones, R. and Pendlebury, M. (2000). Public sector accounting. Harlow (UK): Pearson Education Limited.

Kimberly, J.R. and Evanisko, M. (1981). “Organisational Innovation: The Influence of individual, organisational and contextual factors on hospital adoption of technological and administative innovations”, Academy of Management Journal, 24, pp. 689-713.

Lapsely, I. (1999). “Accounting and the new public management: Instruments of substantive efficiency or a rationalising modernity?”, Financial Accountability & Management, 15 (3/4), pp. 201-207.

Lapsley, I. and Pallot, J. (2000). “Accounting, management and organizational change: A comparative study of local government”, Management Accounting Research, 11, pp. 213-229.

Lüder, K. and Jones, R. (eds.) (2003). Reforming governmental accounting and budgeting in Europe. Frankfurt am Main: Pricewaterhouse Coopers, Fachverlag Moderne Wirtschaft.

Mazzara, L. (2003). Processi e strumenti di misurazione e risultati negli enti locali. Torino: Giappichelli.

Meyer, J.W. and Rowan, B. (1991). “Institutionalized organizations: Formal structureas a myth and ceremony”. In, W. Powell and P.J. Di Maggio (Eds.), The new institutionalism in organizational analysis. Chicago (IL): The University of Chicago Press.

Modell, S. (2004). “Performance measurement myth in public sector: A research note”, Financial Accountability & Management, 20 (1), pp. 39-55.

Modell, S. (2009). “Institutional research on performance measrament and management in the public sector accounting litterature: A review and assessment”, Financial Accountability & Management, 25 (3), pp. 277-303.

Mussari, R. (2005). “Public sector financial management reform in Italy”. In, J. Guthrie J. et al, (Eds.), International public financial management reform: Progress, contradictions, and challenges. Charlotte (NC): Information Age Publishing Inc.

Nasi, G. and Steccolini, I. (2008). “Implementation of accounting reforms: An empirical investigation into Italian local governments”, Public Management Review, 10 (2), pp. 173-94.

Newberry, S. (2002). “Intended or unintended consequences? Resource erosion in New Zealand's government departments”, Financial Accountability & Management, 18 (4), pp. 309-330.

Oliver, C. (1991). “Strategic responses to institutional processes”, The Academy of Management Review, 16 (1), pp. 145-179.

Olson, O.; Guthrie, J. and Humphrey, C. (1998). “Conclusion – growing accustomed to other faces: The global themes and warning of our project”. In, O. Olson, J. Guthrie and C. Humphrey (Eds.), Global warning: Debating international developments in new public financial management. Norway: Cappelen Akademisk Forlag AS.

Ongaro, E. (2006). “The dynamics of devolution processes in legalistic countries: Organizational change in the Italian public sector”, Public Administration, 84 (3), pp. 737-770.

Osservatorio per la Finanza e la Contabilità degli Enti Locali (2004). “I principi contabili per gli enti local”. Roma: Ministero dell’interno.

Palmer, I. and Dunford, R. (2001). “The diffusion of managerial innovations: A comparison of Australian public and private Sector Take-Up Rates of New Organisational Practices”, International Public Management Journal, 4 (1), pp. 49-64.

Panozzo, F. (2000). “Management by decree. Paradoxes in the reform of the Italian public sector”, Scandinavian Journal of Management, 13, pp. 357-373.

Pavan, A. and Reginato, E. (2004). Programmazione e controllo nello stato e nelle altre amministrazioni pubbliche. Gestione per obiettivi e contabilità economica. Milano: Giuffrè.

Pavan, A.; Reginato, E. and Mudu, G. (2006). “Accounting models and devolution in the Italian public sector”, Pecvnia, 2, pp. 101-127.

Pezzani, F. (2005). “L’accountability: l’analisi del contesto e le esigenze”. In, F. Pezzani (a cura di), Logiche e strumenti di accountability per le Amministrazioni pubbliche. Milano: Egea.

Pollit, C. and Bouckaert, G. (2004). Public management reform. Oxford (UK): Oxford University Press.

Raimondi, C. (2003). “Il processo di decentramento e modernizzazione delle amministrazioni pubbliche nell’ultimo decennio: l’esigenza di coordinamento in un sistema complesso”, In, F. Pezzani (a cura di), L’accountability delle amministrazioni pubbliche, Milano: Egea.

Rebora, G. (1999). Un decennio di riforme. Milano: Guerini e Associati.

Reginato, E. (2007). “Profili di accountability del sistema informativo degli enti locali italiani nel contesto internazionale”, Azienda Pubblica, 3, pp. 401-430.

Reginato, E. (2008). “Local government accountability in European Continental and Anglo Saxon countries: An international comparison”. In, S. Jorge (Eds.), Implementing reforms in public sector accounting. Coimbra: Imprensa da Universidade de Coimbra, pp. 19-51.

Rogers, E.M. (1995). Diffusion of innovations. New York: The Free Press.

Scapens, R.W. (1994). “Never mind the gap: Towards an institutional perspective on management accounting practise”, Management Accounting Research, 5 (3-4), pp. 301-321.

Scapens, R.W. (2006). “Understanding management accounting practices: A personal journey”, The British Accounting Review, 38, pp. 1-30.

Seal, W. (1999). “Accounting and competitive tendering in UK Local Government: An institutionalist interpretation of the new public management”, Financial Accountability & Management, 15 (3-4), pp. 309-327.

Siti-Nabiha, A.K. and Scapens, R.W. (2005). “Stability and change: An institutionalist study of management accounting change”, Accounting Auditing & Accountability Journal, 18 (1), pp. 44-72.

Ter Bogt, H. (2008). “Management accounting change and new public management in local government: A reassessment of ambitions and results – an institutionalist approach to accounting change in the Dutch public sector”, Financial Accountability & Management, 24 (3), pp. 209-241.

Ter Bogt, H. and Van Helden, G. (2000). “Accounting change in dutch government: Exploring the gap between expectations and realizations”, Management Accounting Research, 11 (2), pp. 263-279.

Zimmerman, L. (1977). “The municipal accounting maze: An analysis of political incentives”, Journal of Accounting Research, 15, Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions, pp. 107-144.




DOI: http://dx.doi.org/10.18002/pec.v0i11.633

Enlaces refback

  • No hay ningún enlace refback.




Copyright (c) 2010 Elisabetta Reginato, Isabella Fadda, Aldo Pavan

Licencia de Creative Commons
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.

Pecvnia
Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León

Contacto: ulepec@unileon.es
Soporte técnico: journals@unileon.es

I.S.S.N. 1699-9495 (Ed. impresa)
e-I.S.S.N 2340-4272

Editada por el Área de Publicaciones de la Universidad de León