Key points are not available for this paper at this time.
This paper provides a comparative analysis of the development of public sector accounting systems in Italy and the UK. By analysing the differences in practices and technical aspects regarding the budgeting and accounting processes of these two countries, the authors identify best practices from these countries’ experiences of public sector accounting reforms across all levels of government. While both countries were inspired by New Public Management-based principles, the results show their different points of development in addressing the needs of parliament and the public and the links and interrelationships between budgeting and accounting.
Dabbicco et al. (Wed,) studied this question.