Il sistema contabile delle aziende composte pubbliche : limiti e prospettive di cambiamento
By: PREITE, Daniela
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Material type: 
ArticlePublisher: Milano : Maggioli Editore, 2001Azienda Pubblica: teoria e problemi di management 14, 4, p. 379-400Abstract: The changes currently affecting public acounting systems require the adoption of logical framework with a strong economic character, so as to improve the efficiency and effectiveness of administrative action, taking into account oingoing dynamics in the environment where public sector organizations operate. This framework requires to place emphasi on the working patterns of such organizations. More specifically, starting from the marginal role played by the economic dimension in public accounting systems, this article sets out to identigy the key weaknesses associated to cash-based systems and bureaucratic controls, which still play a major role in public sector organizations. Through a review of the limitations in the goals, the objects and the techniques of existing accounting systems, this analysis sets out to discuss the opportunities available for their improvement, and to provide some guidelines needed to measure organizational phenomena in their entirely, so as to place the economic dimension of administrative action back at the centre of the picture
| Item type | Current location | Collection | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Periódico | Biblioteca Graciliano Ramos | Periódico | Not for loan |
The changes currently affecting public acounting systems require the adoption of logical framework with a strong economic character, so as to improve the efficiency and effectiveness of administrative action, taking into account oingoing dynamics in the environment where public sector organizations operate. This framework requires to place emphasi on the working patterns of such organizations. More specifically, starting from the marginal role played by the economic dimension in public accounting systems, this article sets out to identigy the key weaknesses associated to cash-based systems and bureaucratic controls, which still play a major role in public sector organizations. Through a review of the limitations in the goals, the objects and the techniques of existing accounting systems, this analysis sets out to discuss the opportunities available for their improvement, and to provide some guidelines needed to measure organizational phenomena in their entirely, so as to place the economic dimension of administrative action back at the centre of the picture
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