Il sistema unico di contabilità accrual nella Pubblica Amministrazione italiana

[AD.28] The single accrual accounting system represents a crucial turning point in the financial management of the Italian Public Administration, aimed at ensuring greater transparency, accountability and comparability of financial statements. This Academy will analyze the new public accounting system, highlighting its differences from the traditional financial accounting system as well as its role in accounting harmonization approaches. The main reporting tools and the effects on strategic and operational decisions of public administrations will be examined. Particular attention will be paid to the implementation challenges, the benefits in terms of control and performance evaluation and the impact on economic and financial governance dynamics. The aim is to provide a clear and operational understanding of the acceptance of the accrual principle, in the context of the reform of the public accounting system and the evolution of European and national regulations.