L'evoluzione dei sistemi contabili pubblici: aspetti critici nella prospettiva aziendale

Translated title of the contribution: [Autom. eng. transl.] The evolution of public accounting systems: critical aspects from a business perspective

Research output: Book/ReportBook

Abstract

[Autom. eng. transl.] Innovations in accounting systems and techniques represent a fundamental aspect of the reforms that, starting in the 1980s, have affected public companies. Among these innovations, the introduction of economic-financial accounting has taken on particular importance. The book discusses the appropriateness of this introduction, to supplement or replace the traditional financial accounting. This leads to the identification and analysis of three further critical issues. The first concerns the function of financial statement disclosure: can the concept of "utility for decision-making purposes" be extended to public companies? Who theoretically has interest, or in any case the right, to accounting information relating to public companies? What should be done to stimulate the actual interest or protect their rights concretely? The second critical aspect concerns the authorization purpose: is it possible to reproduce or adequately replace the authorized function of the accounting system in a public company with only economic-financial accounting? The third critical point concerns the conceptual framework on which the financial statement information is based: what changes must be made to the financial statement model, in terms of fundamental concepts and methods for determining, presenting and interpreting values, to make it consistent with the specificity of public companies?
Translated title of the contribution[Autom. eng. transl.] The evolution of public accounting systems: critical aspects from a business perspective
Original languageItalian
PublisherEgea
Number of pages240
ISBN (Print)9788823841611
Publication statusPublished - 2007

Publication series

NameSTUDI E RICERCHE

Keywords

  • Government accounting
  • contabilità pubblica

Fingerprint

Dive into the research topics of '[Autom. eng. transl.] The evolution of public accounting systems: critical aspects from a business perspective'. Together they form a unique fingerprint.

Cite this