Multiple logics and accounting mutations in the Italian National Health Service
研究意大利国家卫生服务中传统公共行政逻辑与新公共管理逻辑的冲突，发现权责发生制会计不会被废除，但会引入变异以增强与预算会计的一致性，并更关注全国合并报表而非单个组织的真实反映。
Traditional public administration (PA) relied on cash- or commitment-based budgets, while NPM advocated accruals accounting. Currently, Continental Europe is witnessing the re-emergence of the PA logic, but the relevant accounting implications have been insufficiently investigated. We focus on the Italian National Health Service. Our findings suggest that accruals accounting will not be repealed. However, accounting mutations will be introduced to increase consistency with the PA logic and budgetary accounting. Accruals accounting numbers will be interpreted and used accordingly. Great attention will be paid to nation-wide consolidated statements for the control of public finances, while faithful representation of individual organisations will be overshadowed.