Abstract
This article contributes to the debate on convergence/divergence of public management reforms toward the new public management (NPM) paradigm by analyzing the internal control systems (ICSs) in Germany and Italy. Specifically, the study describes the ICS established at the normative level in German and Italian municipalities and evaluates the extent of the decisional convergence to NPM, using the INTOSAI guidelines. Although similarities between the two ICSs and the INTOSAI guidelines emerged, decisional convergence is not demonstrated. Instead, these countries seem to converge to a Neo-Weberian reform pattern since they are cautious in the introduction of new managerial tools and they maintain their domestic original ICS.
Notes
1 Legislative Decree No 286/1999, updated by the Legislative Decree No. 123/2011 which systematizes administrative and accounting controls and by the Legislative Decree No. 150/2009.
2 The word “strategic” used by the Italian legislator in the text has a particular usage/meaning which differs somewhat from the managerial literature; in order to indicate this particular meaning to the reader, the word is presented in italics: strategic.
3 Issued by the Legislative Decree No. 267/2000.
4 Legislative Decree No. 165/2001.
5 Legislative Decree No. 150/2009.
6 Law No. 190/2012.
7 Law No. 241/1990.
8 An explicit provision on the segregation of duties exists in Brandenburg, in the receipt and payment act.