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New public management (NPM) and the ...

Bruno, Adriana.

New public management (NPM) and the introduction of an accrual accounting systema case study of an Italian regional government authority /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	New public management (NPM) and the introduction of an accrual accounting systemby Adriana Bruno.
其他題名:	a case study of an Italian regional government authority /
作者:	Bruno, Adriana.
出版者:	Cham :Springer International Publishing :2021.
面頁冊數:	xvii, 124 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
標題:	Accrual basis accountingGovernment policyItaly
電子資源:	https://doi.org/10.1007/978-3-030-57386-7
ISBN:	9783030573867$q(electronic bk.)

New public management (NPM) and the introduction of an accrual accounting systema case study of an Italian regional government authority /
Bruno, Adriana.

New public management (NPM) and the introduction of an accrual accounting systema case study of an Italian regional government authority /[electronic resource] :by Adriana Bruno. - Cham :Springer International Publishing :2021. - xvii, 124 p. :ill., digital ;24 cm. - SpringerBriefs in accounting,2196-7873. - 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.

ISBN: 9783030573867$q(electronic bk.)

Standard No.: 10.1007/978-3-030-57386-7doiSubjects--Topical Terms:

886853
Accrual basis accounting
--Government policy--Italy

LC Class. No.: HJ9925.I8 / B78 2021

Dewey Class. No.: 657.83500945

New public management (NPM) and the introduction of an accrual accounting systema case study of an Italian regional government authority /
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