NPFMNew Public Financial Management (mangagement philosophy)
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The use of the NPFM requires the pipes to be located in the centre of the sensor array.
The results comparing the pipe inspection using traditional PBRM and NPFM are shown in Figure 7.
In all these cases the PBRM could not give any useful information about the wall loss, and in all these cases the NPFM successfully locates the wall loss with the imaging defect size similar to the true wall loss.
A high resolution mesh can be used in NPFM by filtering out the unimportant parts of the ECT imaging area.
As stated above this paper aims at analysing the effects of the NPFM reform on Italian LGs' accountability; thus about fifteen years after early reforms it is questioned:
As regards the environmental pressures that induced NPFM reforms in Italy, interviewees agreed that besides the economic factors such as: a) the public finance crisis and a chain of financial scandals that ended up in the "clean hands" inquest; b) the Maastricht Treaty which boosts the restoration of public finances; c) the progressive reduction of public intervention in the economy and the resulting increase in the citizenry demand for higher quality services (Mussari 2005; Pavan and Reginato 2005), political and social forces played a part in the introduction of changes.
Accountability relationships have been developed and their effective operation and evolution, according to the public sector reform, have influenced the information provided and the accounting system tools, whose changes are studied by the NPFM. For each phase of the NPFM reform an accountability code--financial, managerial and professional -, which includes specific information and accounting tools and documents, has been determined.
As regards the reasons for this gap--third research question--the study findings suggest that the Italian case can be considered as an example wherein institutional theory can help understanding the actual implementation of the NPFM reforms.