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ANNO 6 - N. 4 2006
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E-GOVERNMENTS
From management accounting
TELEMEDICINE
TELEMONITORING
NETWORKS
EPIDEMIOLOGY
E-LEARNING


Editore Sirse Srl
via Corfù, 51 - Brescia
E-mail: info@sirse.com
Sirse srl
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Rivista Trimestrale -
Iscrizione Tribunale di
Brescia n° 24/1997
ISSN 1593-1994





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From management accounting to strategic management accounting

Lucio Lamberti, Giuliano Noci

Politecnico di Milano - Department of Management, Economics and Industrial Engineering

Over the last few years, digitalization in Public Administration (P.A.) has been a subject of interest among scholars and politicians (Jaeger and Thompson, 2003, Francoeur and Rothke, 2004, Saxena, 2005). The Italian Minister for Innovation and Technology defines e-government as follows: “E-government (electronic government) represents a new concept of government organisation and operation. It offers the public information networks and services that can be accessed easily, quickly and transparently, thanks to the opportunities provided by digital technologies”. Similarly, European Commission defines e-government as “the use of information and communication technology in public administrations combined with organisational change and new skills in order to improve public services and democratic processes and strengthen support to public policies”. E-government, thus, is the application of information and communications technologies (ICT) in order to enhance the effectiveness of a legislature, judiciary, or administration, either to improve efficiency or to change the relationship between citizen and government.

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Pubblicità ed Abbonamenti: Sirse Srl via Corfù, 51 - Tel e Fax 030221522 Brescia E-mail: info@sirse.com
Editore Sirse Srl via Corfù, 51 - Tel e Fax 030221522 Brescia E-mail: info@sirse.com
Rivista Trimestrale - Iscrizione Tribunale di Brescia n° 24/1997 ISSN 1593-1994