Isabella Fadda

The Influence of Resistance to Change on Public-Sector Reform Implementation: The Case of Italian Municipalities’ Internal Control System

ABSTRACT The present research tries to contribute to the academic debate on public management reform adoption, focusing on the reasons for the discrepancies between actual and formal changes and using resistance to change as theoretical basis. The study hypothesizes that high levels of individual and organizational resistance to change may be associated to the formal implementation of public management reforms. The research results allow to confirm the hypothesis when large-size municipalities are considered, while when considering medium-size entities a definite evidence of a relation between resistance to change and the formal implementation of the reforms does not emerge.

German and Italian Municipalities’ Internal Control Systems: Convergence to a Neo-Weberian Reform Pattern?

This article contributes to the debate on convergence/divergence of public management reforms toward the new public management (NPM) paradigm by analyzing the internal control systems (ICSs) in Germany and Italy. Specifically, the study describes the ICS established at the normative level in German and Italian municipalities and evaluates the extent of the decisional convergence to NPM, using the INTOSAI guidelines. Although similarities between the two ICSs and the INTOSAI guidelines emerged, decisional convergence is not demonstrated. Instead, these countries seem to converge to a Neo-Weberian reform pattern since they are cautious in the introduction of new managerial tools and they maintain their domestic original ICS.

Analysing Corruption: Effects on the Transparency of Public Administrations

There is a vast body of literature supporting the claim that the availability and accessibility of information play a vital role in contrasting corruption. Bastida and Benito (2007) demonstrate that the less corrupt a country is, the higher its level of budget transparency is, entailing that is not transparency which curbs corruption but rather the other way around. In this latter perspective the present study tries to contribute to the debate about transparency and corruption through the analysis of a case related to the diffusion of corruption in the twenty Italian regions. The study demonstrates that in regions with higher levels of corruption public administrations commitment towards transparency is lower compared to regions with inferior corruption levels.

Increasing the value of accounting research: An Italian perspective

Accounting research has a speculative and normative tradition. Starting at the beginning of the 1970s, empirical methodologies gained prominence and the boundaries of accounting disciplines have become uncertain. Quantitative and qualitative methods tend to overwhelm the accounting and business objects; often they are only suitable to deal with past and narrow phenomena. Empirical methodologies need reference theories, coming from other disciplines and particularly economics and sociology. In this context, it is questioned if accounting research does exist anymore and if it is relevant to the business world. Some scholars have begun to wonder whether it would be appropriate to revalue normative approaches in order to conduct a type of research which is useful to the society and allows the preservation of specific accounting knowledge. A necessity emerges to come back to the prominence of business and accounting issues over methodologies and sociological theories. Research should be directed to tackle wide and current phenomena, not just the narrow and past ones. Speculative thinking has to be reassessed and empirical findings should be used to strengthen it as starting premises. Explaining phenomena is not enough; empirical research has to go beyond its findings; the emphasis should be shifted to the drawing of policy recommendations.