Resistance to Change Processes and Strategies for the Implementation of Harmonization Reforms: The Separation of the Health Care Expenditure in the Regional Financial Statements

The Legislative Decree n. 118/2011, in setting the rules for the harmonization of the financial accounting of the local governments, represents a further progress for the accounting process also for the health care. In the specific case the article 20 defines a precise identification perimeter of revenue and expenditure related with National Health Service (NHS) by the regulations in the regional financial statements, in a way to make possible an immediate comparability between the Health Care incomes and expenditures in the Regional financial statement. The aim of this paper, always referred to the Rational Management based on financial statement, focuses the attention on the possible correlation between organizational responses to institutional pressure and the theoretical roles of accounting, tracing lines of best practices compliance or not on the sample above explained.