Le riforme economico-aziendali riguardanti gli enti locali hanno modificato sostanzialmente ruolo e struttura del sistema informativo, della dirigenza e dei sistemi di accountability. Tali cambiamenti richiamano la necessità di una riflessione al fine di adeguare schemi e modelli teorici, attraverso i quali comprenderne i reali effetti nella vita delle aziende. Il presente lavoro, partendo dall’analisi teorica, intende fornire evidenze empiriche sui fattori coinvolti e sui legami esistenti tra lo sviluppo dei sistemi informativo-contabili, della dirigenza pubblica e dei sistemi di accountability coinvolti negli enti locali. I risultati della ricerca confermano il ruolo fondamentale dei sistemi informativo contabili nello sviluppo manageriale degli enti locali e nei processi di accountability. Al tempo stesso, si evidenzia il rischio di una loro proliferazione all’interno dell’organizzazione che alimenti ambiti di non rendicontazione e forti asimmetrie informative.
Managerial reforms in local authorities have brought about substantial changes in the role and structure of information systems, managerial and accountability technologies. Consequently, there is the need both for theoretical refl ections and empirical analysis in order to understand their impact and consequences in the every day life of organisations. The paper intends to contribute on these issues. Through an exploratory case-study, it attempts to shed some light on the connections and factors involved in the use of accounting information systems by managers in local authorities. The preliminary results confi rm the fundamental role of the accounting information systems on the ma-nagerial development of Local Authorities, also driven by accountability needs. However, it is also highlighted the risk of their proliferation along the organisation, creating non-accountable areas, and information asymmetry.
Managerial reforms in local authorities have brought about substantial changes in the role and structure of information systems, managerial and accountability technologies. Consequently, there is the need both for theoretical refl ections and empirical analysis in order to understand their impact and consequences in the every day life of organisations. The paper intends to contribute on these issues. Through an exploratory case-study, it attempts to shed some light on the connections and factors involved in the use of accounting information systems by managers in local authorities. The preliminary results confi rm the fundamental role of the accounting information systems on the ma-nagerial development of Local Authorities, also driven by accountability needs. However, it is also highlighted the risk of their proliferation along the organisation, creating non-accountable areas, and information asymmetry.
