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...

This paper examines Davidson and Rees-Mogg's (1997) notion of the 'sovereign individual' as part of a continuing, integrated investigation into inter-locking approaches to free-market globalisation, the virtual organisation and individual agency shared by neo-liberal and post-modern thought....

In Spain, a new General Public Accounting Plan has been approved adapting Spanish accounting criteria to the IPSAS issued by the IFAC, which could strengthen the quality of governmental financial information and favour accountability via enhanced financial transparency, the benchmarking analysis...