New Public Management (NPM) and the Introduction of an Accrual Accounting System : A Case Study of an Italian Regional Government Authority / by Adriana Bruno

Von:

Bruno, Adriana [VerfasserIn]

Resource type: Ressourcentyp: Buch (Online)Buch (Online)Sprache: Englisch Reihen: SpringerBriefs in AccountingVerlag: Cham : Springer International Publishing, 2021Verlag: Cham : Imprint: Springer, 2021Auflage: 1st ed. 2021Beschreibung: 1 Online-Ressource(XVII, 124 p. 40 illus., 22 illus. in color.)ISBN:

9783030573867

Schlagwörter:

Andere physische Formen: 9783030573850 | 9783030573874 | Erscheint auch als: 9783030573850 Druck-Ausgabe | Erscheint auch als: 9783030573874 Druck-Ausgabe | Erscheint auch als: New Public Management (NPM) and the introduction of an accrual accounting system. Druck-Ausgabe Cham, Switzerland : Springer, 2021. xvii, 124 SeitenDOI: DOI: 10.1007/978-3-030-57386-7Online-Ressourcen:

Zusammenfassung: 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. .PPN: PPN: 1734637951Package identifier: Produktsigel: ZDB-2-BUM | ZDB-2-SEB | ZDB-2-SXBM

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