The paper sets out to contribute to a better understanding of these changes. By analysing multiple cases of Italian LGs we investigate how politicians and managers perceive their relationships and respective roles during the accounting cycle. Results show that, in contrast with NPM, no model of neat separation between politician and managers, can be depicted in the analyzed cases. Rather, alternatively patterns of sequential or reciprocal integration emerge, together with some cases of “confusion”.
Politicians vs. managers: roles and interactions in accounting cycles
LIGUORI, MARIANNUNZIATA;SICILIA, MARIA FRANCESCA;STECCOLINI, ILEANA
2009
Abstract
The paper sets out to contribute to a better understanding of these changes. By analysing multiple cases of Italian LGs we investigate how politicians and managers perceive their relationships and respective roles during the accounting cycle. Results show that, in contrast with NPM, no model of neat separation between politician and managers, can be depicted in the analyzed cases. Rather, alternatively patterns of sequential or reciprocal integration emerge, together with some cases of “confusion”.File in questo prodotto:
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