L’affiancamento fra contabilità economico-patrimoniale e contabilità finanziaria nelle amministrazioni pubbliche è, secondo alcuni autori, un utile compromesso che consente di godere dei vantaggi di entrambi i sistemi. Secondo altri, al contrario, esso comporta un aggravio amministrativo e crea confusione e marginalizzazione di un sistema a favore dell’altro. L’articolo si propone di accertare l’effettivo stato di implementazione della contabilità economico-patrimoniale negli enti locali italiani attraverso una ricerca empirica. Il principale risultato della ricerca è che la contabilità economico-patrimoniale non sembra avere “attecchito”. L’articolo suggerisce alcune soluzioni per superare l’attuale fase di difficoltà.
In the public sector, the coexistence of (cash- or commitment-based) budgetary accounting and accruals accounting has been suggested as a way of capturing “the best of both worlds”. Others contend that it causes increased workload, confusion, and scant use of the data produced by the new system. This paper aims at empirically assessing the effects of the coexistence of budgetary and accruals accounting in Italian Local Governments. The fi ndings suggest that the coexistence, at least in the version adopted by Italian Local Governments, is not producing the intended benefi ts.
In the public sector, the coexistence of (cash- or commitment-based) budgetary accounting and accruals accounting has been suggested as a way of capturing “the best of both worlds”. Others contend that it causes increased workload, confusion, and scant use of the data produced by the new system. This paper aims at empirically assessing the effects of the coexistence of budgetary and accruals accounting in Italian Local Governments. The fi ndings suggest that the coexistence, at least in the version adopted by Italian Local Governments, is not producing the intended benefi ts.
