Abstract

The objectives pursued by the New Public Management have not always been achieved and this has led to the shift of the focus of the reforms also towards dimensions more tied to the definition and management of the role and relations of the Services Organization both within the public system and with the subjects belonging to the private sector be they companies non-profit companies or citizens In other words we have moved from a New Public Management perspective to a Public Governance and Public Value perspective In the face of these new conceptual perspectives additional control tools have been adopted in the Services Organizations such as incentive systems strategic control performance management tools and management accounting The proliferation of accounting and control tools and logics has led to the identification of a form of accountingization of public practices in a society where control has exploded in the reform process