La riforma dei controlli contabili su Regioni ed Enti Locali. Ovvero il tentativo di far quadrare il cerchio.

This article focus on the analysis of institutional theory that underpins the reform of the Italian Court of Auditors. The Court of Auditors examines whether financial operations have been legally and regularly executed and managed so as to ensure value for money, efficiency and effectiveness in the public sector. It examines the State’s and local government’s accounts and also check whether the financial management has been sound. Moving from the analysis of Regional Court of Auditor’s annual reports, the article answer to the following question: how the Auditors really perceive their new functions in the administrative system after the reform?. In undertaking its work, the Regional Courts really contribute to improving the financial management of Regional funds, so as to ensure maximum value for money?