Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience Isabel Brusca Hot

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Uploaded by Isabel Brusca     Uploaded date: August 29, 2014    
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Publication date
August 29, 2014
Paper language
Abstract
The aim of this paper is to show which reforms have been carried out in Spanish administrations to improve their management in terms of accounting, performance measurement and output-based budgeting, comparing them with the new public management paradigm of Anglo-Saxon countries. We try to analyse whether there has really been a reinvention of Spanish Government or only an attempt to improve or renovate the image of the government.
Preferred Citation
Brusca, I. and Montesinos, V. (2012). Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience. International Journal of Critical Accounting. 4(5/6):646 - 661.
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Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
  • Management accounting
  • Performance measurement
Type of Paper
Published paper

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