Many reforms have been undertaken in recent years; indeed, scholars have concentrated their attention on ac-counting techniques, financial management, and the potential for adding tools to support managerial reform agendas [1-3]. This paper extends prior research by focusing on the manner of diffusion ongoing reform process, through the adoption of the new version of Financial Management Reform process model [3]. The objective of this research is to investigate how a new accounting system has been introduced in the public sector in a processual and outcome-oriented analysis [4]. The study setting for this research is the Italian government, specifically the intermediate or regional level government, Campania Region, where a trial period is underway. The objective is to discover what obstacles and difficulties might exist when implementing a harmonized accounting and budgeting system while moving toward an accrual accounting system. The study reveals the main paradox in the implementation of the reform. This kind of study could add fresh knowledge to the literature and highlight common problems encountered when implementing accounting reforms. Additionally it could help set a standard to assist public entities in developing and implementing accounting guidelines.
KeywordsHarmonizationRegional GovernmentAccounting and Budgeting Reform
C. Hood, “The ‘New Public Management’ in the 1980s: Variations on a Theme,” Accounting, Organizations and Society, Vol. 20, No. 2-3, 1995, pp. 93-109. http://dx.doi.org/10.1016/0361-3682(93)E0001-W
M. Christensen, “Accrual Accounting in the Public Sector: The Case of the New South Wales Government,” Accounting History, Vol. 7, No. 2, 2002, pp. 93-124. http://dx.doi.org/10.1177/103237320200700205
K. Lüder, “Accrual Accounting and Budgeting in Government—A History of the Hessian ‘New Administrative Management (NVS)’ Project,” Paper Presented to the 14th Biennial CIGAR Conference, Birmigham, 2013.
A. Pettigrew, “What Is a Processual Analysis,” Scandinavian Journal of Management, Vol. 13, No. 4, 1997, pp. 337-348. http://dx.doi.org/10.1016/S0956-5221(97)00020-1
M. Christensen and L. Parker, “Using Ideas to Advances Professions: Public Sector Accrual Accounting,” Financial Accountability and Mangement, Vol. 26, No. 3, 2010, pp. 246-264.
European Commission, Report from the Commission to the Council and the European Parliament, towards Implementing Harmonised Public Sector Accounting Standards in Member States, Brussels, 2013.
L. Ca?ibano and A. Mora, “Evaluating the Statistical Significance of ‘de Facto’ Accounting Harmonization: A Study of European Global Players,” European Accounting Review, Vol. 9, No. 3, 2000, pp. 349-370. http://dx.doi.org/10.1080/09638180020017113
R. Di Pietra, “Ragioneria Internazionale e ‘Armonia’ Contabile,” Padova, Cedam, 2000.
L. Van Der Tas, B. Raffournier, A Haller and P. Walter, “Measuring International Harmonization and Standardization: A Comment,” Abacus, Vol. 28, No. 2, 1992, pp. 211-216. http://dx.doi.org/10.1111/j.1467-6281.1992.tb00281.x
B. Benito, I. Brusca and V. Montesinos, “The Harmonization of Government Financial Information Systems: The Role of the IPSASs,” International Review of Administrative Sciences, Vol. 73, No. 2, 2007, pp. 293-317. http://dx.doi.org/10.1177/0020852307078424
J. Christiaens and B. Reyniers, “Impact of IPSAS on Reforming Governmental Financial Information Systems: A Comparative Study,” Working paper, University of Gent, 2009, pp. 1-17.
J. Chan, “Government Accounting: An Assessment of Theory, Purpose and Standards,” Public, Money & Mangement, Vol. 23, No. 1, 2003, pp. 13-20.
K. Lüder and R. Jones, “Reforming Governmental Accounting and Budgeting in Europe,” Fachverlag Moderne Wirtschaft, Frankfurt, 2003.
J. Innes and F. Mitchell, “The Process of Change in Management: Some Field Study Evidence,” Management Accounting Research, Vol. 1, No. 1, 1990, pp. 3-19. http://dx.doi.org/10.1016/S1044-5005(90)70042-X
D. Otley, “The Contingency Theory of Management Accounting: Achievement and Prognosis,” Accounting, Organizations and Society, Vol. 5, No. 4, 1980, pp. 413-428. http://dx.doi.org/10.1016/0361-3682(80)90040-9
Ernst and Young, “Overview and Comparison of Public Accounting and Auditing Practices in the 27 EU Member States Prepared for Eurostat,” 2012.
H. J. Ter Bogt and G. J van Helden, “Accounting Change in Dutch Government: Exploring the Gap between Expectations and Realizations,” Management Accounting Research, Vol. 11, No. 2, 2000, pp. 263-279. http://dx.doi.org/10.1006/mare.2000.0132
A. Jackson and I. Lapsley, “The Diffusion of Accounting Practices in the New ‘Managerial’ Public Sector,” The International Journal of Public Sector Management, Vol. 15, No. 5, 2003, pp. 359-372. http://dx.doi.org/10.1108/09513550310489304
I. Lapsley and E. Wright, “The Diffusion of Management Accounting Innovations,” Management Accounting Research, Vol. 15, No. 3, 2004, pp. 355-374. http://dx.doi.org/10.1006/mare.2002.0197
M. Christensen and L. Parker, “Using Ideas to Advances Professions: Public Sector Accrual Accounting,” Financial Accountability and Mangement, Vol. 26, No. 3, 2010, pp. 246-264.
W. Funnell and K. Cooper, “Public Sector Accounting and Accountabilty in Australia,” University of New South Wales Press, Sydney, 1998.
R. Jones and K. Lüder, “The Federal Government of Germany’s Circumspection Concerning Accrual Budgeting and Accounting,” Public Money & Management, Vol. 31, No. 4, 2011, pp. 265-270. http://dx.doi.org/10.1006/mare.2002.0197
T. Haldma and K. L??ts, “Contingencies Influencing the Management Accounting Practices of Estonian Manufacturing Companies,” Management Accounting Research, Vol. 13, No. 4, 2002, pp. 379-400. http://dx.doi.org/10.1006/mare.2002.0197
R. Laughlin, “Debate: Accrual Accounting: Information for Accountability or Decision Usefulness?” Public Money & Management, Vol. 32, No. 1, 2012, pp. 45-46. http://dx.doi.org/10.1080/09540962.2012.643056
R. Yin, “Case Study Research Design and Methods,” Sage Ltd, London, 2009.
C. Caba-Pèrez, A. M. Lopez-Hernandez and D. Ortiz- Rodriguez, “Governmental Financial Informations Reforms and Changes in the Political System: The Argentina, Chile and Paraguay Experience,” Public Administration, Vol. 29, No. 5, 2009, pp. 429-440.
E. Caperchione, “Tendenze in Atto nel Rinnovamento del Sistema Informativo-Contabile delle Regioni,” In: F. Pezzani, Ed., A cura di Ripensare il Ruolo e la Governance delle Regioni, Egea, Milano, 2008, pp. 7-22.
J. Broadbent and J. Guthrie, “Public Sector to Public Services: 20 Years of ‘Contextual’ Accounting Research,” Accounting, Auditing & Accountability Journal, Vol. 21, No. 2, 2008, pp. 129-169. http://dx.doi.org/10.1108/09513570810854383
A. Bruno, “Lo State dell’arte della Sperimentazione in Regione Campania,” Finanza Locale, No. 5-6, 2013, pp. 43-51.
R. Jannelli and C. Tesone, “The Accounting Harmonization Process: Italian Public Principles and International Accounting Standards. Is It a Cultural Choice?” Open Journal of Accounting, Vol. 2, No. 4, 2013, pp. 115-121. http://dx.doi.org/10.4236/ojacct.2013.24017
R. Mussari, “Brevi Considerazioni sui Mutamenti in atto nei Sistemi si Contabilità Pubblica,” Azienda Pubblica, Vol. 25, No. 1, 2012, pp. 11-21.
P. Ricci, “Il Potenziale Impatto delle Nuove Disposizioni Contabili sui Comportamenti Aziendali e sul Sistema Economico,” Azienda Pubblica, Vol. 25, No. 1, 2012, pp. 41-52.
E. Caperchione and I. Lapsley, “Making Comparisons in Government Accounting,” Financial Accountability & Management, Vol. 27, No. 2, 2011, pp. 103-106. http://dx.doi.org/10.1111/j.1468-0408.2011.00518.x