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

A Case Study of an Italian Regional Government Authority
1. Auflage 2021
ISBN: 978-3-030-57385-0
Verlag: Springer International Publishing

Buch, Englisch, 124 Seiten, Paperback, Format (B × H): 155 mm x 235 mm, Gewicht: 230 g

Reihe: SpringerBriefs in Accounting

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.

Zielgruppe

Research

Autoren/Hrsg.

Bruno, Adriana

Fachgebiete

• Wirtschaftswissenschaften Wirtschaftssektoren & Branchen Öffentlicher Dienst, Öffentlicher Sektor
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Öffentliches Finanz- und Rechnungswesen
• Rechtswissenschaften Öffentliches Recht Verwaltungsrecht Verwaltungspraxis Public Management

Über Autor(innen)

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.