Accounting models and devolution in the Italian public sector

Autori

  • Aldo Pavan Universitá degli Studi di Cagliari
  • Elisabetta Reginato Universitá degli Studi di Cagliari
  • Gianluca Mudu Universitá degli Studi di Cagliari

DOI:

https://doi.org/10.18002/pec.v0i2.737

Parole chiave:

Modelos contables, Devolución, Sector público italiano, Necesidades informativas, Reformas contables y de presupuesto, Federalismo fiscal, Accounting models, Devolution, Italian public sector, Information needs, Budgeting and accounting reforms

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. Stating form the challenges coming from the devolution process, the article questions 1) if it is possible to find some shared features in theh reformed accounting systems of the different public sector organisation categories, and to shape in this way on 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 accountign and institutional reforms is also discussed.

En la Italia de los años 90, se inició un proceso de reforma administrativa del sector público en consonancia, en términos generales, con el movimineto New Public Management. En concreto, se han introducido modificaciones en los sistemas contables y presupuestarios del Estado, de las corporaciones locales y de las instituciones sanitarias. Durante el mismo periodo se empreendió una reforma de carácter constitucional cuyo objetivo último parecía ser la constitución de un estado federal. A partir de los desafíos que supone todo proceso de descentralización, el artículo abre dos interrogantes: 1) la posibilidad de encontrar rasgos comunes en los sitemas contables reformados de los distintos niveles organizativos del sector público, con el fin de confirmar uno o varios modelos contables italianos y, 2) apreciar si estos modelos tienen la capacidad adecuada de una información que satisfaga las necesidades informativas en lo que se refiere a credibilidad, coordinación gubernamental y toma de decisiones que resulten de ese proceso de descentralización. Se identifican las necesiddes de información que se suscitan en la descentralización y se analizan y comparan once sistemas presupuestarios y contables. Igualmente, se discute el aspecto del grado de coherencia entre las reformas constitucionales y contables

Downloads

I dati di download non sono ancora disponibili.

Riferimenti bibliografici

ANSELMI, L. (2003) Percorsi aziendali per le pubbliche amministrazioni. Torino: Giappichelli.

BORGONOVI, E. (1996) Principi e sistemi aziendali per le amministrazioni pubbliche. Milano: Egea.

BRUSCA, I. and V. CONDOR (2002) "Towards the harmonisation of local accounting systems in the international context", Financial Accountability & Management, 18(2), pp. 129-162.

CAPERCHIONE, E. and R. MUSSARI (2002) "Government budgeting and accounting reform in Italy", J. Chan and C. Xiaoyue (Eds.), Models of Public Budgeting and Accounting, pp. 305-331. OECD Journal on Budgeting, vol. 2, Supp. 1 (Paris: OECD).

CHAN, J. and C. XIAOYUE (Eds.) Models of Public Budgeting and Accounting. OECD Journal on Budgeting, vol. 2, Supp. 1 (Paris: OECD).

CHRISTIAENS, J. (2004) "Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards", European Accounting Review, 13(4), pp. 743-770.

CONTE, C. (1999) "La contabilità analitica per centri di costo nelle amministrazioni dello Stato, in Banca d'Italia", I Controlli delle Gestioni Pubbliche, pp. 45-62, (Perugia).

DAHRENDHORF, R. (2001) Dopo la democrazia. Roma-Bari: Laterza.

DELLA CANANEA, G. (2002) "Il federalismo fiscale italiano è compatibile con l'Unione economica e monetaria?", paper presented at the Cogest Conferences about Conti Pubblici e Controlli: Prospettive e Problemi, Roma, October 24th.

DELLA PORTA, D. and A. VANNUCCI (1999) Corrupt Exchanges; Actors, Resources and Mechanisms of Political Corruption. New York: De Gruyter.

DREBIN, A.R.; CHAN, J.L. and L.C. FERGUSON (1981) Objectives of Accounting and Financial Reporting for Governmental Units: a Research Study, vol. I and II. Chicago: National Council on Governmental Accounting.

ELAZAR, D.J. (1987) Exploring Federalism. The University of Alabama Press.

GASB – Governmental Accounting Standards Board (1987) Concept Statement n° 1, Objectives of Financial Reporting (Norwalk).

GASB – Governmental Accounting Standards Board (1994) Concept Statement n° 2, Service Efforts and Accomplishment Reporting (Norwalk).

GASB – Governmental Accounting Standards Board (1999) Statement n° 34, Basic Financial Statements – and Management's Discussion and Analysis – for State and Local Governments (Norwalk).

GRAY, A. and B. JENKINS (1993) "Codes of accountability in the new public sector", Accounting, Auditing & Accountability Journal, 6(3), pp. 52-67.

HOOD, C. (1991) "A public management for all seasons", Public Administration, 69(1), pp. 3-19.

HOOD, C. (1995) "The New Public Management in the 1980s: Variations on the theme", Accounting, Organisations and Society, 20(2/3), pp. 93-110.

HOOD, C. (1998) The Art of the State: Culture, Rhetoric, and Public Management. Oxford: Clarendon.

IFAC (1994) Occasional Paper 1 Implementing Accrual Accounting in Government: The New Zealand Experience. New York: International Federation of Accountants.

IFAC (1997) Occasional Paper 3 Perspectives on Accrual Accounting. New York: International Federation of Accountants.

IFAC PSC – The International Federation of Accountants Public Sector Committee (1995) Study 5, Definition and Recognition of Assets. New York: International Federation of Accountants.

IFAC PSC – The International Federation of Accountants Public Sector Committee (1995) Study 6, Accounting for and Reporting Liabilities. New York: International Federation of Accountants.

IFAC PSC – The International Federation of Accountants Public Sector Committee (1996) Study 8, The Government Financial Reporting Entity. New York: International Federation of Accountants.

IFAC PSC – The International Federation of Accountants Public Sector Committee (1996) Study 9, Definition and Recognition of Revenues. New York: International Federation of Accountants.

IFAC PSC – The International Federation of Accountants Public Sector Committee (2000) Study 11 – Government Financial Reporting, Accounting Issues and Practices. New York: International Federation of Accountants.

IFAC PSC – The International Federation of Accountants Public Sector Committee (2003) Study 14 – Transition to the Accrual Basis of accounting: Guidance for Governments and Government Entities (Second Edition). New York: International Federation of Accountants.

IMF – International Monetary Fund (2001) Manual on Fiscal Transparency. Washington D.C.: International Monetary Fund, Fiscal Affairs Dept.

JONES, R. and M. PENDLEBURY (2000) Public Sector Accounting. Harlow: Pearson Education Limited.

LADU, G. (2001) "Federalismo fiscale, autonomia finanziaria, gestione finanziaria e controlli nel quadro delle riforme in corso in Italia", Studi Parlamentari e di Politica Costituzionale, n° 131, 1° trimestre 2001, pp. 49-63.

LAPSLEY, I. and J. PALLOT (2000) "Accounting, management and organizational change: A comparative study of local government", Management Accounting Research, 11, pp. 213-229.

LÜDER, K. and R. JONES (Eds.) (2003) Reforming Governmental Accounting and Budgeting in Europe. Frankfurt am Main: PricewaterhouseCoopers, Fachverlag Moderne Wirtschaft.

MEAD, D.M. (2001) An Analyst's Guide to Government Financial Statements. Governmental Accounting Standards Board.

MELE, R. (2003) Economia e Gestione delle Imprese di Pubblici Servizi tra Regolamentazione e Mercato. Padova: Cedam.

MONTESINOS, V. and J.M. VELA (Eds.) (2002) Innovations in Governmental Accounting. Boston: Kluwer.

MUELLER, D.C. (1979) Public Choice. Cambridge University Press.

MULGAN, R. (2000) "Accountability: an ever-expanding concept?", Public Administration, 78(3), pp. 555-573.

MUSSARI, R.; GROSSI, G. and A. CASTELNUOVO (2003) "Italy", K. Lüder and R. Jones (Eds.) Reforming Governmental Accounting and Budgeting in Europe. Frankfurt am Main: PricewaterhouseCoopers, Fachverlag Moderne Wirtschaft.

OATES, W. (1999) "An Essay on Fiscal Federalism", Journal of Economic Literature, 37, September.

OECD – Organisation for Economic Co-operation and development/World Bank (2003) Survey on Budget Practices and Procedures, http://ocde.dyndns.org .

ONGARO, E. (2003) "Problematiche emergenti di accountability nel contesto del decentramento e delle riforme del management pubblico", F. PEZZANI (Eds.) L'accountability delle amministrazioni pubbliche. Milano: Egea, pp. 33-51.

PACIFICO, L. (1999) "Il budget dello Stato, in Banca d'Italia", I Controlli delle Gestioni Pubbliche, pp. 649-654 (Perugia).

PAVAN, A. (2003) "La contabilità di stato tra necessità di governo e informazione agli elettori", Azienda Pubblica, n° 1-2, pp. 13-27.

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

PEZZANI, F. (Eds.) (2003) L'accountability delle amministrazioni pubbliche. Milano: Egea.

PRATT, J.W. and R.J. ZECKHAUSER (1984) Principal and Agent: the Structure of Business. Boston: Harvard Business School Press.

ROSS, S.A. (1973) "The economic theory of agency: the principal's problem", American Economic Review, 63(2), pp. 135-162.

ROWLEY, C.K. (Eds.) (1987) Democracy and Public Choice. Oxford: Basil Blackwell.

SINCLAIR, A. (1995) "The chameleon of accountability: forms and discourses", Accounting, Organizations and Society, 20(2/3), pp. 219-237.

STECCOLINI, I. (2004) "Is the annual report an accountability medium? An empirical investigation into Italian local governments", Financial Accountability and Management, 20(3), pp. 327-350.

TANZI, V. (2000) The role of the State and the Quality of the Public Sector, IMF Working Paper, n. 36, March.

TREMONTI, G. and G. VITALETTI (1994) Il federalismo fiscale. Bari: Laterza

Downloads

Pubblicato

2006-06-01

Come citare

Pavan, A., Reginato, E., & Mudu, G. (2006). Accounting models and devolution in the Italian public sector. Pecvnia : Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León, (2), 101–127. https://doi.org/10.18002/pec.v0i2.737

Fascicolo

Sezione

Artículos