Following the 2008 economic crisis our society has been going through a difficult period, which affects various social classes in different ways and imposes remarkable social changes. In such phases the citizen tends to reduce his or her expenditure and tries to identify new sources of income. In these situations we tend to observe a transition from individualism to sharing. The role of the state is enhanced, together with its responsibilities. The quality and quantity of work and services supplied by public administrations represent a critical factor for business competitiveness and citizen wealth. Public administration management requires knowledge of the rules that govern corporate reality, while remembering that the public administration has its peculiar traits. The aim of this research is to identify new ways of improving the whole circuit, starting with tax payments made by citizens and ending with the supply of goods and/or services to the public, while enhancing the use of the res publica and its value when shared and managed with transparency and in an appropriate way. […]
Key-Words: Contabilità pubblica
