Buch Gómez, E. J.; Cabaleiro Casal, R. - In: Investigaciones Europeas de Dirección y Economía de … 14 (2008) 1, pp. 103-116
The new philosophies of management in the public sphere, supported by what has been called the new public management, have been favouring the incorporation of traditional accounting techniques, sprung and improved to serve the needs of the lucrative private sector. This approach means to apply...