La contabilità pubblica è oggetto di profonde innovazioni, promosse nell’ambito del filone di studio del NPM e più nello specifico del NPFM. Se da un lato le attuali tendenze vanno verso l’armonizzazione contabile, dall’altro è forte il ruolo dell’autonomia, contabile e non, di cui godono gli enti locali. Il paper esamina le esigenze di accountability pubblica nel processo di legittimazione democratica. Analizza l’impatto del processo di armonizzazione sulla elaborazione e comunicazione delle informazioni contabili e non. Propone una comparazione tra i principali standard contabili finora prodotti, per individuare una possibile convergenza verso un sistema unitario di postulati di bilancio, anche con riferimento agli standard di rendicondazione sociale.
Public accounting systems are subject to signifi cant innovations, promoted by the NPM and, particu-larly, by the NPFM. The present trend goes towards the process of harmonization of fi nancial and non fi nancial rules. Nevertheless, the role of the accounting autonomy is emphasized, particularly in Italian local authorities. This paper makes an overview about the role of public accountability in the process of democratic legitimization. It analyzes the impact of harmonization and standar-dization on the preparation and presentation of fi nancial and non fi nancial information. It makes a comparison among the main fi nancial reporting standards, with the aim to verify the possible convergence towards a unitary system of qualitative characteristics of fi nancial reporting. Standards of social accountability are considered, too.
Public accounting systems are subject to signifi cant innovations, promoted by the NPM and, particu-larly, by the NPFM. The present trend goes towards the process of harmonization of fi nancial and non fi nancial rules. Nevertheless, the role of the accounting autonomy is emphasized, particularly in Italian local authorities. This paper makes an overview about the role of public accountability in the process of democratic legitimization. It analyzes the impact of harmonization and standar-dization on the preparation and presentation of fi nancial and non fi nancial information. It makes a comparison among the main fi nancial reporting standards, with the aim to verify the possible convergence towards a unitary system of qualitative characteristics of fi nancial reporting. Standards of social accountability are considered, too.
