Nell’ambito del processo di riforma del settore pubblico in Italia, anche le aziende culturali sono state fortemente interessate dalla riduzione delle risorse a disposizione e dalla necessità di perseguimento degli obiettivi istituzionali in maniera più efficiente ed efficace. Ciò ha richiesto, e sta richiedendo, lo sviluppo di una cultura manageriale, coerente con il percorso di aziendalizzazione intrapreso, che non ha ancora trovato però una sua piena applicazione. Il presente lavoro, dopo aver illustrato lo stato dell’arte in materia di principi contabili per il settore pubblico, si pone lo scopo di analizzare se l’introduzione dei principi contabili, nazionali o internazionali, possa favorire il proseguimento di questo percorso per le aziende culturali del settore pubblico
Public sector cultural organizations in Italy can be considered quite involved in the recent reform process, which has emphasized the necessity of pursuing economy, efficiency and effectiveness. This has required and still requires the development of management culture even though this proc-ess has not found its full accomplishment yet. Therefore, the present paper tackles the problem of accounting standards for public cultural organizations in a two-fold manner. In the former part, we illustrate the state of the art in accounting standards for the public sector; in the latter, we investigate how the development of the ongoing reform process in public cultural organizations can leverage the application of international and national accounting standards.
Public sector cultural organizations in Italy can be considered quite involved in the recent reform process, which has emphasized the necessity of pursuing economy, efficiency and effectiveness. This has required and still requires the development of management culture even though this proc-ess has not found its full accomplishment yet. Therefore, the present paper tackles the problem of accounting standards for public cultural organizations in a two-fold manner. In the former part, we illustrate the state of the art in accounting standards for the public sector; in the latter, we investigate how the development of the ongoing reform process in public cultural organizations can leverage the application of international and national accounting standards.
