The impact of management control on Italian Provinces

The chapter seeks to investigate the effects of management control on the Italian provinces, since they are subject to the necessary reorganization to which they were subjected Italian local authorities, following the so-called fiscal federalism. This has required and will continue to require a change in the management culture of these institutions, as it is passing by the criterion of historical spending in favor of the cost and standard requirements. A cultural revolution for local Italians, completely devoid of instruments of management control, which have had to make considerable efforts, especially in terms of organization and training and retraining of human resources. Moreover, the positive aspects of the introduction of the systems of management control are undeniable, in particular, they, along with the review of public accounting systems, have generated and are generating a first positive effect of rationalization of structures, activities, of management responsibilities and processes of resource allocation, determined by the need to bring all of its resources, management and its objectives in a single programming document and control.