Il sistema informativo contabile per l'Ente locale: verso una prospettiva d'integrazione

In the past the traditional public accounting system adopted by the Local Governments aimed basically to collect and elaborate the data concerning the financial dimension of the operations carried out by these entities. The knowledge of the financial effects was adequate to the information needs prevailing at that time. Today the accounting system must satisfy more important requirements: in fact the economic dimension of the operations cannot be under evaluated as the Local Governments are requested to demonstrate their effectiveness and efficiency. The work aims to demonstrate that is essential to introduce in the Local Governments a new accounting system capable to elaborate also the economic data, such as the cost of services, the cash flow and its variations and generally all the information useful to guide the managerial decision and to verify whether the Local Governments are operating economically and efficiently