%0 Journal Article
%T Harmonizing Budgeting and Accounting: The Case of Italy
%A Adriana Bruno
%J Open Journal of Accounting
%P 38-44
%@ 2169-3412
%D 2014
%I Scientific Research Publishing
%R 10.4236/ojacct.2014.31005
%X 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.
%K Harmonization
%K Regional Government
%K Accounting and Budgeting Reform
%U http://www.scirp.org/journal/PaperInformation.aspx?PaperID=42096