Many reforms have been undertaken in recent years, indeed scholars have concentrated thei attention on accounting techniques, financial management and the potential for adding tools to support managerial refrom agenda. This paper extends prior reserach by focusing on the manner of diffucion on going reform process, through the adoption of the new version of Financial Management refomr process model, The objective of this research is to investigate how a new accounting system has been introduced in the public sector in a processual and outcome oriented abalysis. The study setting for this research is the italian government, specificallty the intermediate level of government, Campania region, where a trial period is underway. The objective is to discover what obstacles and difficulties might exist when implementing a harmonized accountiing and implementaion of the reform. This kind of study could add frsh knowledge to the literature.
Harmonizing budgeting and Accounting: the case of Italy
BRUNO A
2014-01-01
Abstract
Many reforms have been undertaken in recent years, indeed scholars have concentrated thei attention on accounting techniques, financial management and the potential for adding tools to support managerial refrom agenda. This paper extends prior reserach by focusing on the manner of diffucion on going reform process, through the adoption of the new version of Financial Management refomr process model, The objective of this research is to investigate how a new accounting system has been introduced in the public sector in a processual and outcome oriented abalysis. The study setting for this research is the italian government, specificallty the intermediate level of government, Campania region, where a trial period is underway. The objective is to discover what obstacles and difficulties might exist when implementing a harmonized accountiing and implementaion of the reform. This kind of study could add frsh knowledge to the literature.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.