New Public Management (NPM) and the Introduction of an Accrual Accounting System
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 do
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Adriana Bruno
New Public Management (NPM) and the Introduction of an Accrual Accounting System A Case Study of an Italian Regional Government Authority 123
SpringerBriefs in Accounting Series Editors Peter Schuster, Fakultät Wirtschaftswissenschaften, Hochschule Schmalkalden, Schmalkalden, Thüringen, Germany Robert Luther, Department of Accounting, University of the West of England, Bristol, UK
More information about this series at http://www.springer.com/series/11900
Adriana Bruno
New Public Management (NPM) and the Introduction of an Accrual Accounting System A Case Study of an Italian Regional Government Authority
123
Adriana Bruno Economics and Management University of Ferrara Ferrara, Italy
ISSN 2196-7873 ISSN 2196-7881 (electronic) SpringerBriefs in Accounting ISBN 978-3-030-57385-0 ISBN 978-3-030-57386-7 (eBook) https://doi.org/10.1007/978-3-030-57386-7 © The Author(s), under exclusive licence to Springer Nature Switzerland AG 2021 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, expressed or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. This Springer imprint is published by the registered company Springer Nature Switzerland AG The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
A mio figlio Costantino
Acknowledgements
Writing a book is not one individual’s work, rather it involves several people who contribute to the process in different ways. Therefore, I acknowledge the efforts of multiple people, specifically, Prof. Irvine Lapsley for his guidance throughout this whole process; a special thanks for his hospitality during my unforgettable 6 months of visiting study research at the Institute of Public Sector Accounting in Edinburgh, and moreover, Profs. Riccardo Mussari and Paolo Ricci who guided me in my academic path. Finally, I would like to thank the Campania Region who offered me the opportunity to collect the data as a non-participant observer.
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