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Multiple logics and accounting mutations in the Italian National Health Service

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  • Eugenio Anessi-Pessina
  • Elena Cantù

Abstract

Traditional public administration (PA) relied on cash- or commitment-based budgets, while NPM advocated accruals accounting. Currently, Continental Europe is witnessing the re-emergence of the PA logic, but the relevant accounting implications have been insufficiently investigated. We focus on the Italian National Health Service. Our findings suggest that accruals accounting will not be repealed. However, accounting mutations will be introduced to increase consistency with the PA logic and budgetary accounting. Accruals accounting numbers will be interpreted and used accordingly. Great attention will be paid to nation-wide consolidated statements for the control of public finances, while faithful representation of individual organisations will be overshadowed.

Suggested Citation

  • Eugenio Anessi-Pessina & Elena Cantù, 2017. "Multiple logics and accounting mutations in the Italian National Health Service," Accounting Forum, Taylor & Francis Journals, vol. 41(1), pages 8-27, March.
    • Handle: RePEc:taf:accfor:v:41:y:2017:i:1:p:8-27
    DOI: 10.1016/j.accfor.2017.03.001
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    Cited by:

    1. M. Rozaidy & A. K. Siti-Nabiha, 2023. "Reconstructing identity and logic through the implementation of accrual accounting in Malaysia: an intra-organisational analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 331-370, March.
    2. Paolo Tartaglia Polcini & Natalia Aversano & Giuseppe Nicol? & Nadia Ardito, 2021. "La diversit? di genere nella direzione strategica delle aziende sanitarie: il rapporto tra governance e performance nelle aziende ospedaliere italiane," MECOSAN, FrancoAngeli Editore, vol. 0(120), pages 21-43.

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