ENGLISH

New Public Management (NPM) and the Introduction of an Accrual Accounting System: A Case Study of an Italian Regional Government Authority

By Adriana Bruno

Book information

Publisher
Springer International Publishing;Springer
Year
2021
ISBN
9783030573850, 9783030573867
DOI
10.1007/978-3-030-57386-7
Language
english
Format
PDF
Filesize
3 MB (2852001 bytes)
Series
SpringerBriefs in Accounting
Edition
1st ed.
Pages
\133
Time added
2021-01-06 05:41:07
Business and Management; Accounting/Auditing; Busi

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.

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