Effects of Budgetary and Accruals Accounting Coexistence: Evidence From Italian Local Governments

Pessina, Eugenio Anessi; Steccolini, Ileana

doi:10.1111/j.1468-0408.2007.00422.x

Cited by 93 publications

(62 citation statements)

References 29 publications

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“…NPM has been presented as "the rise of a global social movement with considerable force" (Meyer, 1998, p. 7) and a quasi-global paradigm superseding the traditional 'old' PA logic (Dunleavy and Hood, 1994;Hood, 1991;Hughes, 1994). Accrual accounting, in particular, is claimed to support better-informed decisions (when compared with the traditional cash-based system) on the balance between current and capital expenditure, taking into account the opportunity cost of capital and its consumption over time (Anessi-Pessina and Steccolini, 2007;Bergmann, 2009;Chan, 2003;Likierman, 2003;Lüder and Jones, 2003). Consistently, the focus of accounting tools is expected to shift gradually from spending and incremental budgets to costs and revenues, assets and liabilities, definition of goals in terms of outputs, and efficiency and effectiveness.…”

Section: Reform Discourses and Public-sector Financial Managementmentioning

confidence: 99%

The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Hyndman¹,

Liguori²,

Meyer

et al. 2014

Critical Perspectives on Accounting

123

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The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences AbstractSince the late 1980s, there has been a significant and progressive movement away from the traditional Public Administration (PA) systems, in favour of NPM-type accounting tools and ideas inspired by the private sector. More recently, a new focus on governance systems, under the banner Public Governance (PG), has emerged. In this paper it is argued that reforms are not isolated events, but are embedded in more global discourses of modernisation and influenced by the institutional pressures present in a certain field at certain points in time. Using extensive document analysis in three countries with different administrative regimes (the UK, Italy and Austria), we examine public sector accounting and budgeting reforms and the underlying discourses put forward in order to support the change. We investigate the extent to which the actual content of the reforms and the discourses they are embedded within are connected over time; that is, whether, and to what degree, the reform "talk" matches the "decisions". The research shows that in both the UK and in Italy there is consistency between the debates and the decided changes, although the dominant discourse in each country differs, while in Austria changes are decided gradually, and only after they have been announced well in advance in the political debate. We find that in all three countries the new ideas and concepts layer and sediment above the existing ones, rather than replace them. Although all three countries underwent similar accounting and budgeting reforms and relied on similar institutional discourses, each made its own specific translation of the ideas and concepts and is characterized by a specific formation of sedimentations. In addition, the findings suggest that, at present in the three countries, the PG discourse is used to supplement, rather than supplant, other prevailing discourses.

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Section: Reform Discourses and Public-sector Financial Managementmentioning

confidence: 99%

The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Hyndman¹,

Liguori²,

Meyer

et al. 2014

Critical Perspectives on Accounting

123

View full text Add to dashboard Cite

show abstract

“…budget preparation and reporting of budgetary performance still remains came to happen: Portugal is under external financial support since 2011 and Spain and Italy are struggling with serious economic conditions (high levels of public debt and deficits) that have led to austerity policies as those implemented in Portugal under the agreement with the creditors. cash or modified cash-based (Anessi-Pessina & Steccolini, 2007;Anessi-Pessina, Nasi, & Steccolini, 2008;Bastida & Benito, 2007;Benito & Bastida, 2009;Lüder & Jones, 2003;Sterck, 2007;Sterck, Conings, & Bouckaert, 2006). Only very few countries, like Australia, New Zealand and United Kingdom, have introduced full accrual basis in both subsystems (Martí, 2006;Montesinos & Brusca, 2009;Sterck et al, 2006), making them to be considered the leaders for the convergence between the two reporting systems, GA and NA (Broadbent & Guthrie, 2008).…”

Section: The Relationship Between Governmental Accounting and Nationamentioning

confidence: 96%

Accounting basis adjustments and deficit reliability: Evidence from southern European countries

Jesus

Jorge

2016

Revista de Contabilidad

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“…However, the prescriptions of decree 77/95 remain very general and the budget and accounts of local administrations don't apply entirely accrual accounting yet. (Anessi-Pessina & Steccolini 2007;Steccolini & Caccia, 2006).…”

Section: Italymentioning

confidence: 99%

Analysis of Public Accounting Systems in the European Union

Bellanca¹,

Cultrera²,

Vermeylen³

2015

RWE

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Effects of Budgetary and Accruals Accounting Coexistence: Evidence From Italian Local Governments

Cited by 93 publications

References 29 publications

The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Accounting basis adjustments and deficit reliability: Evidence from southern European countries

Analysis of Public Accounting Systems in the European Union

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