New Public Management (NPM) and the Introduction of an Accrual Accounting System

A Case Study of an Italian Regional Government Authority

AvAdriana Bruno

Häftad, Engelska, 2020

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Beskrivning

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.

Produktinformation

Utgivningsdatum:2020-09-23
Mått:155 x 235 x 11 mm
Vikt:234 g
Format:Häftad
Språk:Engelska
Serie:SpringerBriefs in Accounting
Antal sidor:124
Förlag:Springer Nature Switzerland AG
ISBN:9783030573850

Utforska kategorier

Finansiering inom Ekonomi och Ledarskap
Redovisning inom Ekonomi och Ledarskap

Mer om författaren

Adriana Bruno is a Research Fellow in Public Management in the Department of Economics and Management at the University of Ferrara (Italy). Her academic interests are in the field of management, governance, accounting and performance measurement, especially in the public sector.