Details

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

A Case Study of an Italian Regional Government Authority
SpringerBriefs in Accounting

von: Adriana Bruno
53,49 €
Verlag:	Springer
Format:	PDF
Veröffentl.:	22.09.2020
ISBN/EAN:	9783030573867
Sprache:	englisch

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Beschreibungen

Titelbeschreibung

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?<i> </i>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. 

Autorenportrait

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.

Sonderbeitrag

Analyzes the initial stage of development of an accrual accounting system in Italy Demonstrates the subjectivity of accrual accounting Enriches the understanding of what accrual accounting means in practice for regional government authority