From Cash to Accrual Accounting: The seminal case of the Sicilian Regional Public Bodies
Abstract
Abstract. The Italian public sector has been traditionally characterised by a cash-based and compliance-oriented governmental accounting, principally aimed at supporting the budgetary control by the legislative body. Over the last few decades, however, a new movement has been spreading around the world, casting doubt on the potentialities and advantages of the traditional accounting system in favour of an accrual basis one. This paper traces the progressive introduction of a complete accrual accounting by the Sicilian Regional public bodies – within the context of international and national public management changes – pursuing the ultimate goal to improve efficiency, accountability and transparency. After a close examination of the major choices made by a Committee established for this purpose, the work investigates about the need to go beyond a “simple” accrual basis accounting system especially in a context where concepts like inter-institutional horizon and public value are more and more relevant.
References
Airoldi, G., Brunetti, G., Coda V., 1994. Economia Aziendale. Il Mulino, Bologna.
Allison, G.T., 1983. Public and private management: Are they fundamentally alike in all unimportant respects? In: J.L. Perry and K.L. Kraemer (Eds.), Public Management: Public and private perspectives. Mayfield, Mountain View, CA.
Anessi Pessina, E., 2007. L’evoluzione dei sistemi contabili pubblici. Aspetti critici nella prospettiva aziendale. Egea, Milan.
Anselmi, L., 2001. L’azienda comune. Maggioli, Rimini.
Aucoin, P., 1990. Administrative reform in public management: paradigms, principles, paradoxes and pendulums. Governance: an International Journal of Policy and Administration 3(2), 115–137.
Barzelay, M., 2002. Origins of the New Public Management: An International View from Public Administration/Political Science. In: K. McLaughlin, S.P. Osborne and E. Ferlie (Eds). New Public Management: Current trends and future prospects. Routledge, London.
Bianchi, C., 2012. Enhancing Performance Management and Sustainable Organizational Growth through System-Dynamics Modelling. In: S.N. Grösser and R. Zeier (Eds.), Systemic Management for Intelligent Organizations. Springer-Verlag, Berlin-Heidelberg.
Bianchi, C., 2014. Modelli concettuali e strumenti operativi per la valutazione e il miglioramento della «performance» nell’erogazione dei servizi pubblici in una prospettiva di soddisfazione dell’utenza. In: Scritti in onore di Pellegrino Capaldo. Egea, Milan.
Borgonovi, E., 1993. Problemi di compatibilità e competitività dei servizi di pubblica utilità italiani nei processi di integrazione europea. In: Fondazione Rosselli (editor), I servizi di pubblica utilità in Italia. La Rosa, Turin.
Brunsson, N., 1989. The Organization of Hypocrisy: Talk, Decision and Actions. In: Organizations. John Wiley & Sons, Chichester.
Carlin, T.M., 2005. Debating the impact of accrual accounting and reporting in the public sector. Financial Accountability & Management, 21(3), 309-336.
Costa, M., 2009. Considerazioni "tecniche" e "critiche" sugli aspetti economico-aziendali e ragioneristici della Nota metodologica. In: Nota Metodologica per lo "Schema Tipo" del piano dei conti per la contabilità economica dei consorzi di bonifica della Sicilia. Tipografiatsarcuto: Palermo.
De Laine, M., 1998. International Themes in Public Service Reform, Australian Parliament. Background Paper 3, Australian Parliamentary Library.
D’Ippolito, T., 1958. La contabilità in partita doppia a sistema unico e duplice ed il bilancio d’esercizio. Abbaco, Palermo-Rome.
Dunleavy, P., Hood, C.C., 1994. From Old Public Administration to New Public Management. Public Money and Management 14 (2).
Dunleavy, P., Margetts, H., Bastow, S., Tinkler, J., 2006. Digital Era Governance: IT corporations, the State and e-Government. Oxford University Press, Oxford.
Ferlie, E., Pettigrew, A., Ashburner, L., Fitzgerald, L., 1996. The New Public Management in action. Oxford University Press, Oxford.
Flamholtz, E.G., 1983. Accounting, Budgeting and Control Systems in their organizational context: theoretical and empirical perspectives. Accounting, Organizations and Society 8 (2/3), 153-169.
Giannessi, E., 1961. Interpretazione del concetto di azienda pubblica. Cursi, Pisa.
Hood, C., 1991. A Public Management for All Seasons. Public Administration 69 (Spring), 3-19.
Khan, A., Mayes, S., 2009. Transition to Accrual Accounting. Technical Notes and Manuals 2.
Kuhlmann, S., 2010. New Public Management for the "classical continental European administration": modernization at the local level in Germany, France and Italy. Public Administration 88 (4), 1116-1130.
Kuhn, T., 1962. The Structure of Scientific Revolutions. Chicago University Press, Chicago.
König, K., 1997. Entrepreneurial management or executive administration: The perspective of classical public administration. In: W. Kickert (editor), Public Management and Administrative Reform in Western Europe. Cheltenham: Edward Elgar, Cheltenham.
Lane, J.E., 2000. New Public Management: an introduction. Routledge, London.
Lynn, L.E., 1998. The New Public Management: How to Transform a Theme into a Legacy. Public Administration Review 58 (3), 231-237.
Luhmann, N., 1984. Soziale Systeme: Grundriß einer allgemeinen Theorie. Suhrkamp, Frankfurt.
Matheson, A., 1998. Governing Strategically: The New Zealand Experience. Public Administration and Development 18(4), 349-363.
Meneguzzo, M., 1997. Ripensare la modernizzazione amministrativa e il New Public Management. L'esperienza italiana: innovazione dal basso e sviluppo della governance locale. Azienda Pubblica 6.
Moore, M.H., 1995. Creating Public Value: Strategic Management in Government. Harvard University Press, Boston.
Ongaro, E., 2003. Problematiche emergenti di accountability nel contesto del decentramento e delle riforme del management pubblico. In: F. Pezzani (editor), L’accountability delle amministrazioni pubbliche. Egea, Milan.
Osborne, D., Gaebler, T., 1993. Reinventing Government – How the Entrepreneurial Spirit is transforming the public sector. Penguin-Plume, New York.
Peters, B.G., Savoie, D.J. 1998. Taking Stock: Assessing Public Sector Reforms. McGill-Queen’s University Press, Montreal and Kingston.
Pollitt, C., 1995. Justification by Faith or by Works? Evaluating the New Public Management. Evaluation 1 (2), 133-154.
Pollitt, C., Bouckaert, G., 2004. Public management reform: a comparative analysis. Oxford University Press, New York.
Sinclair, A., 1995. The chameleon of accountability: forms and discourses. Accounting Organizations and Society 20. (2/3), 219-237.
Sorci, C., 2002. Lezioni di Economia Aziendale. Giuffrè, Milan.
Tommasetti, A., 2008. I sistemi contabili nelle amministrazioni pubbliche. Cedam, Padua.
Wegrich, K., 2009. Public Management Reform in the United Kingdom: Great Leaps, Small Steps, and Policies as their Own Cause. In: S. Goldfinch and J. Wallis (Eds.), International Handbook of Public Management Reform. Edward Elgar, Cheltenham.
Wollmann, H., 2003. Evaluation in Public-Sector Reform: Concepts and Practice in International Perspective. Edward Elgar, Cheltenham.
Zappa, G., 1927. Tendenze nuove negli studi di Ragioneria. Istituto Editoriale Scientifico, Milan.
Allison, G.T., 1983. Public and private management: Are they fundamentally alike in all unimportant respects? In: J.L. Perry and K.L. Kraemer (Eds.), Public Management: Public and private perspectives. Mayfield, Mountain View, CA.
Anessi Pessina, E., 2007. L’evoluzione dei sistemi contabili pubblici. Aspetti critici nella prospettiva aziendale. Egea, Milan.
Anselmi, L., 2001. L’azienda comune. Maggioli, Rimini.
Aucoin, P., 1990. Administrative reform in public management: paradigms, principles, paradoxes and pendulums. Governance: an International Journal of Policy and Administration 3(2), 115–137.
Barzelay, M., 2002. Origins of the New Public Management: An International View from Public Administration/Political Science. In: K. McLaughlin, S.P. Osborne and E. Ferlie (Eds). New Public Management: Current trends and future prospects. Routledge, London.
Bianchi, C., 2012. Enhancing Performance Management and Sustainable Organizational Growth through System-Dynamics Modelling. In: S.N. Grösser and R. Zeier (Eds.), Systemic Management for Intelligent Organizations. Springer-Verlag, Berlin-Heidelberg.
Bianchi, C., 2014. Modelli concettuali e strumenti operativi per la valutazione e il miglioramento della «performance» nell’erogazione dei servizi pubblici in una prospettiva di soddisfazione dell’utenza. In: Scritti in onore di Pellegrino Capaldo. Egea, Milan.
Borgonovi, E., 1993. Problemi di compatibilità e competitività dei servizi di pubblica utilità italiani nei processi di integrazione europea. In: Fondazione Rosselli (editor), I servizi di pubblica utilità in Italia. La Rosa, Turin.
Brunsson, N., 1989. The Organization of Hypocrisy: Talk, Decision and Actions. In: Organizations. John Wiley & Sons, Chichester.
Carlin, T.M., 2005. Debating the impact of accrual accounting and reporting in the public sector. Financial Accountability & Management, 21(3), 309-336.
Costa, M., 2009. Considerazioni "tecniche" e "critiche" sugli aspetti economico-aziendali e ragioneristici della Nota metodologica. In: Nota Metodologica per lo "Schema Tipo" del piano dei conti per la contabilità economica dei consorzi di bonifica della Sicilia. Tipografiatsarcuto: Palermo.
De Laine, M., 1998. International Themes in Public Service Reform, Australian Parliament. Background Paper 3, Australian Parliamentary Library.
D’Ippolito, T., 1958. La contabilità in partita doppia a sistema unico e duplice ed il bilancio d’esercizio. Abbaco, Palermo-Rome.
Dunleavy, P., Hood, C.C., 1994. From Old Public Administration to New Public Management. Public Money and Management 14 (2).
Dunleavy, P., Margetts, H., Bastow, S., Tinkler, J., 2006. Digital Era Governance: IT corporations, the State and e-Government. Oxford University Press, Oxford.
Ferlie, E., Pettigrew, A., Ashburner, L., Fitzgerald, L., 1996. The New Public Management in action. Oxford University Press, Oxford.
Flamholtz, E.G., 1983. Accounting, Budgeting and Control Systems in their organizational context: theoretical and empirical perspectives. Accounting, Organizations and Society 8 (2/3), 153-169.
Giannessi, E., 1961. Interpretazione del concetto di azienda pubblica. Cursi, Pisa.
Hood, C., 1991. A Public Management for All Seasons. Public Administration 69 (Spring), 3-19.
Khan, A., Mayes, S., 2009. Transition to Accrual Accounting. Technical Notes and Manuals 2.
Kuhlmann, S., 2010. New Public Management for the "classical continental European administration": modernization at the local level in Germany, France and Italy. Public Administration 88 (4), 1116-1130.
Kuhn, T., 1962. The Structure of Scientific Revolutions. Chicago University Press, Chicago.
König, K., 1997. Entrepreneurial management or executive administration: The perspective of classical public administration. In: W. Kickert (editor), Public Management and Administrative Reform in Western Europe. Cheltenham: Edward Elgar, Cheltenham.
Lane, J.E., 2000. New Public Management: an introduction. Routledge, London.
Lynn, L.E., 1998. The New Public Management: How to Transform a Theme into a Legacy. Public Administration Review 58 (3), 231-237.
Luhmann, N., 1984. Soziale Systeme: Grundriß einer allgemeinen Theorie. Suhrkamp, Frankfurt.
Matheson, A., 1998. Governing Strategically: The New Zealand Experience. Public Administration and Development 18(4), 349-363.
Meneguzzo, M., 1997. Ripensare la modernizzazione amministrativa e il New Public Management. L'esperienza italiana: innovazione dal basso e sviluppo della governance locale. Azienda Pubblica 6.
Moore, M.H., 1995. Creating Public Value: Strategic Management in Government. Harvard University Press, Boston.
Ongaro, E., 2003. Problematiche emergenti di accountability nel contesto del decentramento e delle riforme del management pubblico. In: F. Pezzani (editor), L’accountability delle amministrazioni pubbliche. Egea, Milan.
Osborne, D., Gaebler, T., 1993. Reinventing Government – How the Entrepreneurial Spirit is transforming the public sector. Penguin-Plume, New York.
Peters, B.G., Savoie, D.J. 1998. Taking Stock: Assessing Public Sector Reforms. McGill-Queen’s University Press, Montreal and Kingston.
Pollitt, C., 1995. Justification by Faith or by Works? Evaluating the New Public Management. Evaluation 1 (2), 133-154.
Pollitt, C., Bouckaert, G., 2004. Public management reform: a comparative analysis. Oxford University Press, New York.
Sinclair, A., 1995. The chameleon of accountability: forms and discourses. Accounting Organizations and Society 20. (2/3), 219-237.
Sorci, C., 2002. Lezioni di Economia Aziendale. Giuffrè, Milan.
Tommasetti, A., 2008. I sistemi contabili nelle amministrazioni pubbliche. Cedam, Padua.
Wegrich, K., 2009. Public Management Reform in the United Kingdom: Great Leaps, Small Steps, and Policies as their Own Cause. In: S. Goldfinch and J. Wallis (Eds.), International Handbook of Public Management Reform. Edward Elgar, Cheltenham.
Wollmann, H., 2003. Evaluation in Public-Sector Reform: Concepts and Practice in International Perspective. Edward Elgar, Cheltenham.
Zappa, G., 1927. Tendenze nuove negli studi di Ragioneria. Istituto Editoriale Scientifico, Milan.
Published
2019-04-13
Section
Economics
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
