New public management (NPM) and the introduction of an accrual accounting system : a case study of an Italian regional government authority / Adriana Bruno.
2021
HJ9925.I8 B78 2021
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Unlimited
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Details
Title
New public management (NPM) and the introduction of an accrual accounting system : a case study of an Italian regional government authority / Adriana Bruno.
Author
ISBN
9783030573867 (electronic bk.)
3030573869 (electronic bk.)
3030573850
9783030573850
3030573869 (electronic bk.)
3030573850
9783030573850
Published
Cham, Switzerland : Springer, [2021]
Language
English
Description
1 online resource (124 pages : illustrations.
Item Number
10.1007/978-3-030-57
Call Number
HJ9925.I8 B78 2021
Dewey Decimal Classification
657.83500945
Summary
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.
Bibliography, etc. Note
Includes bibliographical references.
Access Note
Access limited to authorized users.
Source of Description
Online resource; title from digital title page (viewed on November 09, 2020).
Series
SpringerBriefs in accounting.
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