Abstract

The presentation is articulated in two parts. The first one aims at offering a critical perspective on the drivers, as well as on the technical solutions of the new Italian
public sector accounting system. Public sector accounting reform is interpreted as developing coherently with general public administration reforms (post-New Public
Management), and as showing a shift in the prioritised purposes assigned to public accounts in line with the overall design of projected reform-making. The Italian
experience of public sector accounting reform is interpreted in this framework, and it is discussed in the light of EU public sector accounting harmonization. The second
part of the presentation is devoted to administrative burden reduction as a key issue in contemporary public administrations’ agenda with a specific focus on
measurement issues. After a very short description of the Italian experience, the presentation will take into consideration two specific sub-topics in a European
comparative perspective with the intent of identifying trends and patterns: the governance solutions chosen by some Central Governments in order to govern and
monitor better regulation policies (including the measurement of administrative burdens) and the “events of life” approach of measurement.

Profile

Dr. Riccardo Mussari is Professor of Public Financial Management at University of Siena, Department of Business and Law (Italy). He has published extensively on public sector accounting and management issues, with refereed articles in international journals. He is also author of books, co-editor of public sector management and accounting books. His present research interests include: public performance management, public sector budgeting and accounting, university governance, costs of regulation; he participates, in coordinating roles, in national and international research projects (COST, Erasmus +, H2020). Prof. Mussari was President of the International Public Management Network, director of the Department of Business and Social Studies and President of the College of Departments’ Directors of the University of Siena. He is the Editor in Chief of “Azienda Pubblica” and member of the Scientific Boards of national and international academic journals and book series. He is also member of ARCONET - the Italian Commission for the harmonization of accounting principles within public entities - at the Italian Ministry of Economics and Finance, member of the national Delivery Unit on "Better Regulation", Department of Public Administration, Italian Central Government, member of the Working Group at ANVUR (Italian Agency for academic research evaluation) on "performance cycle and budget cycle”.