La comptabilité publique, instrument et enjeu des rapports entre pouvoir central et collectivités locales : le cas du processus d’harmonisation en Italie

This articles analyses accounting harmonisation process for local governments in Italy with a view to central government influence on it. In an earlier phase, this process was concerned with a tendency toward autonomy and decentralization, but it was reserved to comply with policies driven by the global financial crisis and European procedures.