Aspects of Communication and Reporting in Italian Public Administration: Considerations about recent innovations

The Italian Public Administration is the subject of ongoing reforms, especially due to the high public debt. After several attempts in recent years, choosing an organizational model similar to that management, overcoming the traditional bureaucratic organization. The new management model emphasizes also the internal and external communication us-ing tools previously used only by private companies. In this context social, financial and accrual reports play a leading role. Reports have had a marginal role in Italy considered as merely attachments to cash-flow statements. In the future, however, they could become important documents of effective and efficient office. This paper, with reference to the best doctrine, presents a concise but comprehen-sive development of the situation: the Italian experience is of interest to appropriate inter-national comparisons.

L'articolo propone le linee direttive relative alle più recenti innovazioni che hanno caratterizzato la Pubblica amministrazione italiana. Il processo di "aziendalizzazione" in particolare, favorisce servizi più vicini alle esigenze di imprese e cittadini. Si illustrano i tentativi di eliminare logiche burocratiche a favore di economicità, efficacia ed efficienza.