From Cash to Accrual Accounting: The seminal case of the Sicilian Regional Public Bodies

Risultato della ricerca: Articlepeer review

Abstract

The Italian public sector has been traditionally characterised by a cash-based and compliance-oriented governmental accounting, principally aimed at supporting the budgetary control by the legislative body. Over the last few decades, however, a new movement has been spreading around the world, casting doubt on the potentialities and advantages of the traditional accounting system in favour of an accrual basis one. This paper traces the progressive introduction of a complete accrual accounting by the Sicilian Regional public bodies – within the context of international and national public management changes – pursuing the ultimate goal to improve efficiency, accountability and transparency. After a close examination of the major choices made by a Committee established for this purpose, the work investigates about the need to go beyond a “simple” accrual basis accounting system especially in a context where concepts like inter-institutional horizon and public value are more and more relevant.
Lingua originaleEnglish
pagine (da-a)1-18
Numero di pagine18
RivistaD/SEAS WORKING PAPERS
Volume2
Stato di pubblicazionePublished - 2019

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