I sistemi contabili degli enti locali: Stato dell arte e prospettive di riforma

[Autom. eng. transl.] The reform processes of the public accounting systems that have taken place over the last twenty years do not seem to have always produced the desired results. The volume focuses on the case of local authorities and, also in light of the current debate on the reform of the Autonomies, proposes a rethinking of their accounting system to make it more coherent both with the needs of operators, citizens and other stakeholders, both with the developments taking place in the international context. The basic elements of the proposal can be summarized as follows: (i) adoption of the economic-financial accounting as a substitute and not supplementary of financial accounting; (ii) need to develop an ad hoc conceptual framework for public companies; (iii) search for solutions that partly reproduce and partly replace the authorization function; (iv) attention to the issues of harmonization, consolidation, simplification of public accounting systems. The contribution aims to arouse a fruitful debate that is not limited to statements of principle, but takes into due account the actual feasibility of the solutions formulated