Accountability Perspectives in Italian Municipality Accounting Systems: The Gap Between Regulations and Practices (Report)
Public Administration Quarterly 2010, Winter, 34, 4
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Publisher Description
INTRODUCTION Public sector reforms, developed since the 1980s in most countries of the Organization for Economic Cooperation and Development--OECD--(Hood 1995; Pollit and Bouckaert 2004), have changed the meaning and the contents of public sector accountability. In fact, public organizations have to be accountable, both in detail and comprehensibly, for the use of public resources and for the results achieved.
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