Skip to main content
SpringerLink
Log in

New Public Management (NPM) and the Introduction of an Accrual Accounting System

A Case Study of an Italian Regional Government Authority

  • Book
  • © 2021

Overview

Authors:
  1. Adriana Bruno

    1. Economics and Management, University of Ferrara, Ferrara, Italy

    View author publications

    You can also search for this author in PubMed   Google Scholar

  • 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 practice for regional government authority

Part of the book series: SpringerBriefs in Accounting (BRIEFSACCOUNTING)

  • 2293 Accesses

This is a preview of subscription content, log in via an institution to check access.

Access this book

Log in via an institution
eBook USD 39.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 54.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access

Licence this eBook for your library

Institutional subscriptions

Table of contents (6 chapters)

  1. Front Matter

    Pages i-xvii
    Download chapter PDF

  2. Introduction

    • Adriana Bruno
    Pages 1-3

  3. Prior Research on Accrual Accounting as a Public Sector Reform

    • Adriana Bruno
    Pages 5-17

  4. Science in Action by Latour

    • Adriana Bruno
    Pages 19-32

  5. The “Emergence Approach” from Direct Fieldwork Observations

    • Adriana Bruno
    Pages 33-56

  6. Results of Documentary Analysis Policy Arenas

    • Adriana Bruno
    Pages 57-75

  7. Accounting in Action: Laboratory Life in Campania Region

    • Adriana Bruno
    Pages 77-115

  8. Back Matter

    Pages 117-124
    Download chapter PDF
Back to top

Keywords

About this book

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. 

Authors and Affiliations

  • Economics and Management, University of Ferrara, Ferrara, Italy

    Adriana Bruno

About the author

Adriana Bruno is a Research Fellow in Public Management in the Department of Economics and Management at the University of Ferrara (Italy). Her academic interests are in the field of management, governance, accounting and performance measurement, especially in the public sector.

Bibliographic Information

  • Book Title: New Public Management (NPM) and the Introduction of an Accrual Accounting System

  • Book Subtitle: A Case Study of an Italian Regional Government Authority

  • Authors: Adriana Bruno

  • Series Title: SpringerBriefs in Accounting

  • DOI: https://doi.org/10.1007/978-3-030-57386-7

  • Publisher: Springer Cham

  • eBook Packages: Business and Management, Business and Management (R0)

  • Copyright Information: The Author(s), under exclusive licence to Springer Nature Switzerland AG 2021

  • Softcover ISBN: 978-3-030-57385-0Published: 23 September 2020

  • eBook ISBN: 978-3-030-57386-7Published: 22 September 2020

  • Series ISSN: 2196-7873

  • Series E-ISSN: 2196-7881

  • Edition Number: 1

  • Number of Pages: XVII, 124

  • Number of Illustrations: 18 b/w illustrations, 22 illustrations in colour

  • Topics: Accounting/Auditing, Business Finance, Public Finance

Publish with us

Policies and ethics

Back to top

Search

Navigation