Since the introduction of New Public Management (NPM), there has been increasing emphasis within the public sector on working more like a business. Those who consult Reinventing Government (Osborne and Gaebler, 1992) as the handbook of New Public Management, are confronted on almost every page with the agenda for more business-like government. A few examples include a focus upon service delivery, a results orientation, a focus upon client needs, market orientation etc. It is not surprising that the countries that have attempted to introduce the ideas of NPM in the public sector sooner or later also confront the issue of how the budgetary system, that in many countries is a cash-based budgeting and accounting ...
Accrual Budgeting in a Comparative Perspective
Accrual budgeting in a comparative perspective