Aspects of Communication and Reporting in Italian Public Administration: Considerations about Recent Innovations
Aspects of Communication and Reporting in Italian Public Administration: Considerations about Recent Innovations
Author(s): Guido MigliaccioSubject(s): Business Economy / Management, Public Administration, Public Finances, Accounting - Business Administration
Published by: EDITURA ASE
Keywords: Italian Public Administration; Public communication tools; Social report; Income statement; Financial statement; Annual report;
Summary/Abstract: The Italian Public Administration is the subject of ongoing reforms, especially due to the high public debt. After several attempts in recent years, choosing an organizational model similar to that management, overcoming the traditional bureaucratic organization. The new management model emphasizes also the internal and external communication using tools previously used only by private companies. In this context social, financial and accrual reports play a leading role. Reports have had a marginal role in Italy considered as merely attachments to cash-flow statements. In the future, however, they could become important documents of effective and efficient office. This paper, with reference to the best doctrine, presents a concise but comprehensive development of the situation: the Italian experience is of interest to appropriate international comparisons.
Journal: Revista de Management Comparat Internațional
- Issue Year: 12/2011
- Issue No: 4
- Page Range: 640-650
- Page Count: 11
- Language: English