NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities

International Journal of Public Administration, Jan 2016, ISSN: 0190-0692

Posted: 20 Feb 2016 Last revised: 21 Feb 2016

See all articles by Rebecca Levy Orelli

Rebecca Levy Orelli

University of Bologna - Department of Management

Emanuele Padovani

University of Bologna - Department of Management

Epameinondas Katsikas

University of Kent

Date Written: January 14, 2016

Abstract

This is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities, and the factors affecting the specific techniques in use. The study reports on a survey based on medium-sized and large Italian and Greek municipalities, targeted at public municipalities’ accountants, the users of accounting techniques. The study identifies the intended purposes of NPM reform and, particularly, management accounting innovations, analyzes a set of factors that affect the implementation of management accounting technologies, and discusses determinants and features of such innovation on a comparative perspective.

Keywords: Greece; italy; management accounting; new public management; reforms

Suggested Citation

Orelli, Rebecca Levy and Padovani, Emanuele and Katsikas, Epameinondas, NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities (January 14, 2016). International Journal of Public Administration, Jan 2016, ISSN: 0190-0692, Available at SSRN: https://ssrn.com/abstract=2733404

Rebecca Levy Orelli

University of Bologna - Department of Management ( email )

Via Capo di Lucca 34
Bologna, Bologna 40126
Italy

Emanuele Padovani

University of Bologna - Department of Management ( email )

Forli' Campus
15, p.le Vittoria
Forli', FC I-47121
Italy
+39(0543)374-621 (Phone)
+39(0543)374-660 (Fax)

HOME PAGE: http://www.unibo.it/docenti/emanuele.padovani

Epameinondas Katsikas (Contact Author)

University of Kent ( email )

BUSINESS SCHOOL
ROOM MEDWAY M3-01
CHATHAM MARITIME, KENT ME4 4AG
United Kingdom
0044(0)1634208832 (Phone)

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