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Evolutions and Limits of New Public Management—Inspired Budgeting Practices in Italian Local Governments
Author(s) -
AnessiPessina Eugenio,
Steccolini Ileana
Publication year - 2005
Publication title -
public budgeting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.694
H-Index - 30
eISSN - 1540-5850
pISSN - 0275-1100
DOI - 10.1111/j.0275-1100.2005.00358.x
Subject(s) - legislation , control (management) , plan (archaeology) , state (computer science) , public administration , business , authorization , public management , political science , economics , computer science , management , law , geography , computer security , archaeology , algorithm
In Italy, New Public Management (NPM)‐inspired reforms have been mostly legislation‐driven. For Italian Local Governments (LGs), one of the most significant reforms was the introduction, in 1995, of an “Executive Management Plan” (EMP). The EMP has been interpreted and applied by Italian LGs differently across space and over time. Some LGs have introduced it only formally. Others have interpreted it as a tool to define individual managers's spending authorizations. Only some have viewed it as a building block of a wider management control system. Over time, LGs have since been making continuous changes to their budgeting systems, without yet reaching a new steady state.