Nevertheless, even detailed written statute law can be changed in order to restructure public administration, as the reforms undertaken in Italy from 1992 to 2000 show, which have introduced in written law most of the elements of the structural reform is introduced into British government on the basis of government papers without legal value, like the ‘Next Steps’ reports.“ For a government that has both the will to reform and the political means to do it, the only difference is really a matter of time — a very important factor indeed for the success of administrative reform. The time factor apart, law as such is not an obstacle to administrative reform, nor to the introduction of management: it is a set of tools which can be used well or badly according to the quality of legal education of those who have to set up and implement new modes of management.”