L'evoluzione dei sistemi contabili nelle aziende della pubblica amministrazione

Translated title of the contribution: [Autom. eng. transl.] The evolution of accounting systems in public administration companies

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] Public institutions have traditionally adopted accounting systems different from those of companies. These systems have undergone a parallel evolution and stratification with respect to those of the models of public administration that have succeeded one another over time. The paper analyzes the path of change in public accounting systems, from the traditional model of public administration to that of New Public Management, up to that of Public Governance, highlighting the critical issues that emerged and the possibilities of future evolution
Translated title of the contribution[Autom. eng. transl.] The evolution of accounting systems in public administration companies
Original languageItalian
Title of host publicationScritti in onore di Vittorio Coda
EditorsG. Airoldi, G Brunetti, G Corbetta, G. Invernizzi
Pages2665-2682
Number of pages18
Publication statusPublished - 2010

Keywords

  • Government accounting
  • contabilità pubblica

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