New Public Management (NPM) and the Introduction of an Accrual Accounting System : A Case Study of an Italian Regional Government Authority
1st ed. 2021
Book Details
Format
Paperback / Softback
ISBN-10
3030573850
ISBN-13
9783030573850
Edition
1st ed. 2021
Publisher
Springer Nature Switzerland AG
Imprint
Springer Nature Switzerland AG
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Sep 23rd, 2020
Print length
124 Pages
Product Classification:
Accounting Public finance Corporate finance
Ksh 8,100.00
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In recent decades, the dissemination and the adoption of new public management (NPM) have been significant within the new public sector.
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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