The reconciliation of budgeting with financial reporting: A comparative study of Italy and the UK

Giovanna Dabbicco · Giorgia Mattei

29 citations0/0 files storedPublic Money & Management

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Public Policy and Administration Research Economic and Fiscal Studies Accounting and Organizational Management

Abstract

This paper provides a comparative analysis of the development of public sector accounting systems in Italy and the UK. By analysing the differences in practices and technical aspects regarding the budgeting and accounting processes of these two countries, the authors identify best practices from these countries’ experiences of public sector accounting reforms across all levels of government. While both countries were inspired by New Public Management-based principles, the results show their different points of development in addressing the needs of parliament and the public and the links and interrelationships between budgeting and accounting.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 1995The “new public management” in the 1980s: Variations on a theme 2003Social Research: Theory, Methods and Techniques 2007Institutional rationality and practice variation: New directions in the institutional analysis of practice 2004Doing Case Study Research 1988Research in Governmental and Nonprofit Accounting.1999Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity?2008A contingency theory perspective on the risk management control system within Birmingham City Council

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