Un approccio gattopardiano alle riforme: il caso del governo centrale italiano

Anteprima

Il presente lavoro si propone di discutere se e come le idee di New Public Management (NPM) e Public Governance (GOV) abbiano sostituito o integrato quelle tradizionali legate al paradigma di Pubblica Amministrazione (PA) analizzando, mediante una discourse analysis, il caso delle riforme contabili pubbliche italiane negli ultimi due scorsi decenni. Nonostante vi siano stati numerosi tentativi di introdurre logiche e strumenti di tipo NPM e GOV, i risultati evidenziano una sostanziale stabilità delle logiche PA. Il complessivo processo di riforma analizzato sembra lontano da un’evoluzione lineare verso un modello manageriale o di governance. Inoltre, più che una sostituzione di idee nel tempo, l’analisi mostra la coesistenza di molteplici discorsi con una significativa e duratura prevalenza del tradizionale modello di PA. I risultati suggeriscono che NPM e GOV, lungi dall’essere nuovi paradigmi rivoluzionari, possono essere descritti come tendenze (o mode) che non lasciano una traccia significativa nella retorica delle riforme.

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The paper explores, through a discourse analysis of the main Italian Central Government accounting reforms documents over the last two decades, whether and how New Public Management (NPM) and Public Governance (GOV) arguments replaced, supplemented or integrated traditional Public Administration (PA) ideas. The findings highlight a substantial stability of PA arguments, notwithstanding the multiple attempts at introducing more NPM- and GOV-like accounting ideas and tools. In Italy, the overall reform process analysed seems far from being linearly evolving towards managerial or governance models. The analysis shows that, more than a replacement of ideas over time, there has been the coexistence of multiple discourses with a lasting and significant predominance of the traditional PA one. The results suggest that NPM and GOV, far from being new revolutionary paradigms, can be described as (more or less) fashionable trends that do not leave a significant trace either in the practice or in the rhetoric of reforms.

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Key words: Reforms, Central government budgeting, Public sector accounting, Discourse analysis, NPM, Public Governance, Public Administration

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