GOVERNANCE MODEL IN THE ITALIAN PUBLIC ENTITIES AFTER MORE THAN A QUARTER OF A CENTURY SINCE THE REFORM

This work begins by analysing the different types of organizational models, identifiable in the Public sector when considering, simultaneously, two different variables: 1. the distribution of power between politicians and managers; 2. the nature of the managers employment contracts. After this first study, it is possible to identify the model of governance “traditionally” used in Italy. The “traditional” period ended when during the 90s, a new reform was introduced which invaded the organizational aspect of public Administrations. With this reform, Italy presented a “modern” model of governance. Now, more than 25 years since the principle of distinction was introduced, it is time that we try to answer some questions: - Is, the “modern” model – introduced by reform - effectively applied? - Is it true that as a result of the introduction of the principle of distinction, the functions assigned to the politicians and executives are identified and managed in the best possible way? - Has this led to the management of the institution more efficient? With respect to the regulatory framework in force, can distinguished politicians more or less "enlightened" from those more or less "retrograde", as well as the managers substantially "bureaucrats" by those who may have more or less "leaders" attitudes, thus identifying 4 types of public Administrations. This first study is a prerequisite for the development of an organizational-accounting instrument necessary for a future empirical examination in Italian public entities.