Bilanci pubblici fra riforme e prassi: quali sfide per il futuro?

[Autom. eng. transl.] What is the state of the art of public accounting systems on the eve of the hypothetical "mature federalism"? This work addresses this issue in the reality of local authorities. Chapter 1 proposes a conceptual framework, based on the evolution of the reference models of the public administration (traditional model, New Public Management, Public Governance), which is correlated with the evolution (or rather the stratification) of accounting instruments. Chapter 2 proposes a critical analysis of the studies that analyzed the mandatory or voluntary application of the programming, detection and reporting tools for the various models. Chapter 3 focuses on the main tools and compares the perceptions of politicians and managers about their importance and usefulness. Chapter 4 is dedicated to budget changes. Chapter 5 develops the relationships between economic and financial constraints, the possibility of using the proceeds of building permits and the use of urban land. The analysis reveals some relevant research results, as well as some useful implications for policy-makers, administrators and public managers