New public management (NPM) and the introduction of an accrual accounting system : a case study of an Italian regional government authority

• 作者： Bruno, Adriana, author.
• 其他作者：
  • SpringerLink (Online service)
• 其他題名：
  • SpringerBriefs in accounting.
• 出版： Cham : Springer International Publishing :Imprint: Springer
• 叢書名： SpringerBriefs in accounting,
• 主題： Accrual basis accounting--Government policy--Italy--Campania. , Public administration--Italy--Campania. , Accounting/Auditing. , Business Finance. , Public Finance.
• ISBN： 9783030573867 (electronic bk.) 、 9783030573850 (paper)
• FIND@SFXID: CGU
• 資料類型: 電子書
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• 摘要註: 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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