NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities

his is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities, and the factors affecting the specific techniques in use. The study reports on a survey based on medium-sized and large Italian and Greek municipalities, targeted at public municipalities’ accountants, the users of accounting techniques. The study identifies the intended purposes of NPM reform and, particularly, management accounting innovations, analyzes a set of factors that affect the implementation of management accounting technologies, and discusses determinants and features of such innovation on a comparative perspective

An Experiment in Reforming the Tax System

In Jan 2005, Pres Bush appointed a nine-member advisory Panel to make recommendations for reforming federal tax laws. The Report of the President\u27s Advisory Panel on Federal Tax Reform, titled Simple, Fair, and Pro-Growth, was issued Nov 1, 2005. The report\u27s recommendations are described as follows: 1. Taxation of Households, 2. Savings and Retirement Plans, Capital Income (Dividends, Interest, Capital Gains), 3. Taxation of Business, 4. Taxation of International Transactions, and 5. Epilogue. The Panel\u27s recommendations have received a mostly lukewarm reaction from the public and the media because, for many taxpayers, the recommendations are controversial. For some, the recommendations do not go far enough, because they would not tear out the old tax system by its roots and replace it with something new. The Panel\u27s recommendations will likely shape the debate over tax reform in the years ahead, but its specific provisions are not likely to become law soon