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- W2488251110 abstract "Italian public administration has a three-tier structure: national government, regional governments (20) and local governments, comprising 110 provinces and 8,057 municipalities. Traditionally, budgeting, accounting and auditing at the three levels have followed different rules, although they were all inspired by the typical budgetary culture of public management that Italy shares with other European countries in accordance with the, so-called, Napoleonic tradition. Moreover, the large number of reforms at all governmental levels in Italy since the 1990s — even if inspired by the New Public Management wave — have always been dominated by a strong legalistic approach to accounting and management (Caperchione and Mussari, 2000; Reginato et al., 2011)." @default.
- W2488251110 created "2016-08-23" @default.
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- W2488251110 date "2015-01-01" @default.
- W2488251110 modified "2023-10-12" @default.
- W2488251110 title "Public Sector Accounting and Auditing in Italy" @default.
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- W2488251110 doi "https://doi.org/10.1057/9781137461346_9" @default.
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