| 书目名称 | New Public Management (NPM) and the Introduction of an Accrual Accounting System |
| 副标题 | A Case Study of an I |
| 编辑 | Adriana Bruno |
| 视频video | |
| 概述 | Analyzes the initial stage of development of an accrual accounting system in Italy.Demonstrates the subjectivity of accrual accounting.Enriches the understanding of what accrual accounting means in pr |
| 丛书名称 | SpringerBriefs in Accounting |
| 图书封面 |  |
| 描述 | 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. |
| 出版日期 | Book 2021 |
| 关键词 | New Public Management; Accrual accounting system; Italian Harmonization reform; International Public Se |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-030-57386-7 |
| isbn_softcover | 978-3-030-57385-0 |
| isbn_ebook | 978-3-030-57386-7Series ISSN 2196-7873 Series E-ISSN 2196-7881 |
| issn_series | 2196-7873 |
| copyright | The Author(s), under exclusive licence to Springer Nature Switzerland AG 2021 |
发表于 2025-3-21 17:00:07
