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Bilancio Comunità Persona

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L’accounting standard overload e lo statement overload nel contesto della pubblica amministrazione italiana

Vincenzo Cordaro e Salvatore Cincimino Dottrina

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Abstract

Il contributo analizza il fenomeno dell’accounting standards overload e del connesso statement overload nel contesto della pubblica amministrazione italiana, approfondendo le implicazioni derivanti dalla coesistenza tra i principi contabili del D.Lgs. n. 118/2011 e i nuovi principi ITAS. L’evoluzione normativa, pur mirata a migliorare l’armonizzazione contabile e l’allineamento con standard internazionali, ha generato una crescente articolazione e stratificazione nei sistemi informativo-contabili, con impatti significativi sulle capacità operative degli enti, specialmente quelli di piccole dimensioni. Il lavoro propone un framework interpretativo per analizzare le relazioni tra i due fenomeni, identificare le criticità e suggerire strategie di intervento sistemico. Gli obiettivi includono il supporto al legislatore e agli standard setter nella definizione di un sistema contabile sostenibile ed efficace, capace di bilanciare esigenze di armonizzazione internazionale e peculiarità locali. Le conclusioni evidenziano la necessità di un approccio organico per affrontare le sfide poste dalla riforma contabile.

Abstract[En]

Accounting standard overload and statement overload in the context of the italian public administration
The contribution examines the phenomenon of accounting standards overload and the related statement overload within the context of the Italian Public Administration. It focuses on the implications of the coexistence between the accounting principles established by Italian Legislative Decree no. 118/2011 and the new ITAS standards. While aimed at improving accounting harmonization and alignment with international standards, this regulatory evolution has led to increasing articulation and stratification in accounting systems, significantly impacting the operational capacities of entities, particularly smaller ones. The study proposes an interpretative framework to analyze the relationships between these phenomena, identify critical issues, and suggest systemic intervention strategies. The objectives include supporting Legislators and Standard Setters in defining a sustainable and effective accounting system that balances international harmonization requirements with local specificities. The conclusions highlight the need for an integrated approach to address the challenges posed by accounting reform.