Abstract
The study analyzes the interactive processes between politicians and managers in the context of local authorities. Starting from the literature that deals with dichotomous or complementary models, the aim of the research is to explain the different political and administrative actors logic that characterize these organizations. The nature of the relationships between these subjects constitutes an important element for understanding managerial processes and the approaches in acquiring accounting innovations. The research, through a qualitative approach, presents the case of an Italian local authority. The way in which subjects perceive these dynamics in the strategic and operational planning phase was evaluated and interpreted, highlighting some characteristics and criticalities of the dialectical process.