Advertisement

Concepts of State and Accounting: A Framework to Interpret the Italian Governmental Accounting Reforms

  • Luca BartocciEmail author
  • Damiana Lucentini
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 724)

Abstract

The idea of the state, even before having a political connotation, is a concept with a strong philosophical and historical value. According to this assumption, it is possible to conceive government forms as the explicative medium of state power, and the accounting as a kind of technology to put in action this concept. In this sense, is possible to hypothesize a significant link between the evolution of the state models and changes in public accounting. The paper aims to provide a critical interpretation of the Italian governmental accounting reforms in the light of changes of models of state. The case of Italy is very interesting because it is possible to identify some aspects of the traditional model of public administration and, at the meantime, other ones due to the spread of new paradigms for public sector.

Keywords

Accounting history Governmental accounting Italy Paradigms of state Accounting as a technology 

References

  1. Badie, B., Birnmaum, P.: The Sociology of the State. Chicago University Press, Chicago (1984)Google Scholar
  2. Borgonovi, E.: Principi e sistemi aziendali per le amministrazioni pubbliche. Egea, Milano (1996)Google Scholar
  3. Carolan, E.: The New Separation of Powers: A Theory for the Modern State. Oxford University Press, Oxford (2009)CrossRefGoogle Scholar
  4. Flora, P., Heidenheimer, A.J.: The Development of Welfare States in Europe and America. Transaction, Piscataway (1981)Google Scholar
  5. Hood, C.: Public administration and public policy: intellectual challenges for the 1990s. Aust. J. Public Adm. 48(4), 346–358 (1989)CrossRefGoogle Scholar
  6. Lapsley, I.: Accounting and the new public management: instruments of substantive efficiency or a rationalising modernity? Financ. Account. Manag. 15(3–4), 201–207 (1999)CrossRefGoogle Scholar
  7. Moore, M.: Creating Public Value. Harvard University Press, Cambridge (1995)Google Scholar
  8. Mussari, R.: Autonomy, responsibility and new public management in Italy. In: Jones, L.R., Schedler, K., Wade, S.W. (eds.) Advances in International Comparative Management - International Perspectives on the New Public Management. Jai Press Inc., Greenwich, Connecticut (1997)Google Scholar
  9. Parker, R.H.: Accounting basics: language, writing materials, numerals and calculations. In: Macdonals, G., Rutherfort, B.A. (eds.) Accounts, Accounting and Accountability. Van Nostrand Reinhold, London (1989)Google Scholar
  10. Pollitt, C., Bouckaert, G.: Public Management Reform: A Comparative Analysis into the Age of Austerity. Oxford University Press, Oxford (2017)Google Scholar
  11. Osborne, S.P.: The New Public Governance? Emerging Perspective on the Theory and Practice of Public Governance. Routledge, Oxon-New York (2010)Google Scholar
  12. Stoker, G.: Public value management: a new narrative for networked governance? Am. Rev. Public Adm. 36(1), 41–57 (2005)CrossRefGoogle Scholar

Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

  1. 1.Department of EconomicsUniversity of PerugiaPerugiaItaly

Personalised recommendations