L'implementazione della contabilità economico-patrimoniale negli enti locali italiani: i risultati di un'indagine empirica - Luca Buccoliero, Fabio De Nardi, Greta Nasi - Maggioli Editore - Articolo Azienda Pubblica
titolo L'implementazione della contabilità economico-patrimoniale negli enti locali italiani: i risultati di un'indagine empirica
autori	 Luca Buccoliero
Innovations in financial and accounting techniques represent a fundamental aspect of the reforms undergone by public administrations over the last decades. After a period of enthusiastic adoption of managerial and market-based principles and techniques by public organizations in Western countries, an international debate about their effectiveness has arisen among academics and practitioner. Attempts at studying the consequences of reforms show that they often produce unintended results. The paper presents the results of a survey, conducted on the Local Governments with a population of at least 40,000, aimed at assessing the actual implementation of the accounting reform in the Italian public sector. The analysis shows that a significant gap exists between the expected and the actual effects of the accounting reforms. The importance of cash- and obligation- based accounting in the overall systems is overwhelming, whereas the marginality of accrual- based accounting is evident. In the opinions of preparers, accruals accounting is not seen as a useful tool and the coexistence of the two bases of accounting does not seem to be a satisfactory solution.	