All’interno di un sistema democratico, le relazioni di accountability si instaurano tra i cittadini e la classe politica e tra i politici e i dirigenti pubblici. Le modalità di realizzazione di tali relazioni sono rappresentate attraverso dei “codici” che utilizzano diversi strumenti contabili e la cui evoluzione è stata influenzata dalle riforme del management pubblico. L’articolo si propone di spiegare gli esiti del processo di riforma del sistema informativo degli enti locali italiani alla luce dei modelli di Lüder e di Pollit-Bouckaert e attraverso un’analisi comparativa con la normativa contabile degli USA. Viene altresì indagata la relazione, definita a livello di ipotesi, tra il livello di accountability raggiunto, da un lato, e il sistema legale, la cultura amministrativa e le modalità di svolgimento del processo di riforma del sistema informativo locale, dall’altro lato.
In a democratic system accountability relationships involve citizens and elected officials on one side, and elected officials and executives on the other. these kind of relationships are developed by means of three “accountability codes” which use different accounting tools and whose evolution has been influenced by public management reforms. the paper aims to explain the results of the Italian local government accounting system reform process using the Lüder’s and the Pollit-Bouckaert’s models and through a comparison with the US accounting regulations. In addition the study enquires the hypothesis of a direct correlation between local government accountability codes, on one side, and the legal system, the administrative culture and how the local government accounting system reform is carried out, on the other.
In a democratic system accountability relationships involve citizens and elected officials on one side, and elected officials and executives on the other. these kind of relationships are developed by means of three “accountability codes” which use different accounting tools and whose evolution has been influenced by public management reforms. the paper aims to explain the results of the Italian local government accounting system reform process using the Lüder’s and the Pollit-Bouckaert’s models and through a comparison with the US accounting regulations. In addition the study enquires the hypothesis of a direct correlation between local government accountability codes, on one side, and the legal system, the administrative culture and how the local government accounting system reform is carried out, on the other.
