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

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.

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Year of publication:	2012
Authors:	Brusca, Isabel ; Montesinos, Vicente
Published in:	International Journal of Critical Accounting. - Inderscience Enterprises Ltd, ISSN 1757-9848. - Vol. 4.2012, 5/6, p. 646-661
Publisher:	Inderscience Enterprises Ltd
Subject:	new public management \| NPM \| public sector reforms \| performance management \| performance budgeting \| service charters \| governance \| Spain \| accounting \| public administration \| output-based budgeting \| Anglo-Saxon countries

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Extent:	text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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