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Book Cover
E-book
Author Bruno, Adriana, author

Title New public management (NPM) and the introduction of an accrual accounting system : a case study of an Italian regional government authority / Adriana Bruno
Published Cham, Switzerland : Springer, [2021]

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Description 1 online resource (124 pages : illustrations
Series SpringerBriefs in Accounting
SpringerBriefs in accounting.
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 Includes bibliographical references
Notes Online resource; title from digital title page (viewed on November 09, 2020)
Subject Accrual basis accounting -- Government policy -- Italy -- Campania
Public administration -- Italy -- Campania
Corporate finance.
Public finance.
Finance & accounting.
Business & Economics -- Corporate Finance.
Business & Economics -- Public Finance.
Business & Economics -- Accounting -- Managerial.
Public administration
Italy -- Campania
Form Electronic book
ISBN 9783030573867
3030573869