The Process of Implementing the Accounting Harmonisation in the Italian Local Governments: The Case of Prato

The purpose of this paper is to describe the experience of the Municipality of Prato (Comune di Prato) in adopting the new accounting model proposed by the harmonisation process of local governments. According to the theoretical model developed by institutional theories, the implementation of accounting reforms is connected to external stimuli that are exercised on an organization, and by the capability to interpret and implement the principles and requirements included in reforms. In accordance with the literature, the paper describes the process of implementation of the reform carried out by the Municipality of Prato, assessing the external and internal elements that have influenced the implementation. The paper analyses the most significant conditions and reactions to the change during the experimentation, which should introduce the reform. In this two year period, the new adopter has the chance to play a pro-active role in the process. This circumstance contributes to the development of the research, as it adds a component (the pro-active role), that has not been considered by the literature.