TY - CHAP AB - This chapter is intended to address efforts to improve management control systems and processes, including budgeting, accounting and reporting, within the context of a responsibility framework in government. The theory of management control is explored and then management control reform in the U.S. federal government is assessed in terms of progress towards meeting the objectives of the theoretical model. Then, the U.S. experience is compared with the efforts to reform management control in Italian local governments. VL - 13 SN - 978-1-84950-218-4, 978-0-76231-031-9/0732-1317 DO - 10.1016/S0723-1318(04)13009-0 UR - https://doi.org/10.1016/S0723-1318(04)13009-0 AU - Jones Lawrence R. AU - Mussari Riccardo ED - Lawrence Jones ED - Kuno Schedler ED - Riccardo Mussari PY - 2004 Y1 - 2004/01/01 TI - 9. MANAGEMENT CONTROL REFORM IN THE PUBLIC SECTOR: CONTRASTING THE USA AND ITALY T2 - Strategies for Public Management Reform T3 - Research in Public Policy Analysis and Management PB - Emerald Group Publishing Limited SP - 205 EP - 226 Y2 - 2024/04/25 ER -