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”.
2009
Liguori, Mariannunziata; Sicilia, MARIA FRANCESCA; Steccolini, Ileana
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11565/1700591
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