Concepts of State and Accounting: A Framework to Interpret the Italian Governmental Accounting Reforms

  • Luca BartocciEmail author
  • Damiana Lucentini
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 724)


The idea of the state, even before having a political connotation, is a concept with a strong philosophical and historical value. According to this assumption, it is possible to conceive government forms as the explicative medium of state power, and the accounting as a kind of technology to put in action this concept. In this sense, is possible to hypothesize a significant link between the evolution of the state models and changes in public accounting. The paper aims to provide a critical interpretation of the Italian governmental accounting reforms in the light of changes of models of state. The case of Italy is very interesting because it is possible to identify some aspects of the traditional model of public administration and, at the meantime, other ones due to the spread of new paradigms for public sector.


Accounting history Governmental accounting Italy Paradigms of state Accounting as a technology 


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Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

  1. 1.Department of EconomicsUniversity of PerugiaPerugiaItaly

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