Multiple logics and accounting mutations in the Italian National Health Service

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6 Citations (Scopus)


Traditional public administration (PA) relied on cash- or commitment-based budgets, while NPM advocated accruals accounting. Currently, Continental Europe is witnessing the re-emergence of the PA logic, but the relevant accounting implications have been insufficiently investigated. We focus on the Italian National Health Service. Our findings suggest that accruals accounting will not be repealed. However, accounting mutations will be introduced to increase consistency with the PA logic and budgetary accounting. Accruals accounting numbers will be interpreted and used accordingly. Great attention will be paid to nation-wide consolidated statements for the control of public finances, while faithful representation of individual organisations will be overshadowed.
Original languageEnglish
Pages (from-to)265-284
Number of pages20
JournalAccounting Forum
Publication statusPublished - 2016


  • Accounting reforms
  • Accrual accounting
  • Aziende sanitarie
  • Contabilità
  • Health care
  • Italy
  • Pubblica amministrazione
  • Public sector
  • Riforme contabili
  • Traditional public administration


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