The current crisis of public finances and the context of austerity require a rethinking of governmental budgets' roles, processes, and contents. On the one hand, increasing pressures exist to cut back expenditure and reduce the amount of accumulated public debt. On the other, governments are...

The Italian National Health Service introduced quad-markets, regionalization, and managerialism in the 1990s. Under quasi-markets, large providers have been separated from purchasers and funded by 'activity' - the quantity, mix, and possibly appropriateness of services provided. Under...

Since 1995 Italian Local Governments have been required to publish an accrual-based report. However, traditional cameralistic budgeting and reporting remain mandatory. The purpose of this paper was to study the actual implementation of accrual reporting. To this end, an analysis was carried out...