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

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 go...

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Bibliographic Details
Main Author: Bruno, Adriana (Author)
Format: eBook
Language:English
Published: Cham, Switzerland : Springer, [2021]
Series:SpringerBriefs in accounting.
Subjects:
Online Access:Click for online access

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504 |a Includes bibliographical references. 
520 |a 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. 
588 0 |a Online resource; title from digital title page (viewed on November 09, 2020). 
650 0 |a Accrual basis accounting  |x Government policy  |z Italy  |z Campania. 
650 0 |a Public administration  |z Italy  |z Campania. 
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650 7 |a Business & Economics  |x Public Finance.  |2 bisacsh 
650 7 |a Business & Economics  |x Accounting  |x Managerial.  |2 bisacsh 
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