Corporatization of the healthcare service in Italy: From public accounting model to economic accounting within a responsibility framework

Abstract

This paper analyses the process of corporatisation of the healthcare service in Italy, focusing on the transition from a traditional public accounting model to an economic and managerial one. The Italian reform, introduced through Legislative Decree No. 502/1992, adopted business-oriented management principles within the National Health Service (NHS) to improve efficiency, autonomy, and accountability. The study explores the implementation of economic accounting and management control tools, highlighting their impact on governance and financial transparency. The Italian experience provides valuable insight into the evolution of public sector management and accounting harmonisation within the broader European context.

Keywords: Corporatization, Public Sector Reform, Healthcare Management, Economic Accounting, Management Control, Responsibility

Authors’ individual contribution: Conceptualization — U.C.; Methodology — A.M.G.; Software — A.M.G.; Validation — A.K.; Formal Analysis — A.K.; Investigation — A.M.G.; Resources — U.C.; Data Curation — U.C.; Writing — Original Draft — A.M.G.; Writing — Review & Editing — U.C.; Visualization — A.K.; Supervision — U.C.; Project Administration — U.C.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: H83, I11, I18

Received: 16.08.2025
Revised: 17.10.2025; 24.11.2025
Accepted: 19.12.2025
Published online: 23.12.2025

How to cite this paper: Comite, U., Gallo, A. M., & Kostyuk, A. (2025). Corporatization of the healthcare service in Italy: From public accounting model to economic accounting within a responsibility framework. Responsible Business Review, 1(2), 17–25. https://doi.org/10.22495/rbrv1i2p2