New Public Management (NPM) and the Introduction of an Accrual Accounting System
A Case Study of an Italian Regional Government Authority
-
- $39.99
-
- $39.99
Publisher Description
In recent decades, the dissemination and the adoption of new public management (NPM) have been significant within the new public sector. One key innovation is the adoption of accrual accounting from business enterprise. The unresolved question is, what does accrual accounting mean in practice for government? This book analyzes the initial stage of development of an accrual accounting system in the context of regional government in Italy. It presents the accrual accounting system as a new technology and contributes to understanding of neutral tools involved in a public sector reform.
More Books Like This
A Conceptual Framework for Financial Accounting and Reporting
2015
The Boundaries in Financial and Non-Financial Reporting
2018
Accounting, Representation and Responsibility
2020
Public Sector Accounting, Accountability and Auditing in Emerging Economies'
2015
Accounting, Organizations, and Institutions
2009
Accounting in Central and Eastern Europe
2013