The E-Government Role in the Future of Jobs in Accounting and in Auditing: A Theoretical Proposal Applied to the Italian Public Sector

Abstract

The article attempts to outline possible future developments in the field of the public accounting and auditing professions resulting from the present e-government processes, which dates back to the early 2000s. This change has an untapped potential that could have a profound effect in many areas, such as the rationalization of public spending, business ethics, and university education to new professions required by the future labor market. It should be noted also that the future change of labor is a generalist issue proposed in many prestigious international researches: the paper seeks to make a contribution specifically oriented to the field of accounting and auditing professions applied to the public sector. After a methodological premise of systematization of the related topics of reference – whose origins can be traced back to the New Public Management Theory – the theoretical approach of the contribution will try to develop some Italian real implications regarding the change under study.