This major international handbook provides a complete review and guide to past and present knowledge in this essential field of inquiry. Assembling an outstanding team of scholars from around the world, it comprehensively explores the current state of the art in academic thinking and the current structures and processes for the administration of public policy following this period of rapid transformation and change.

Accrual Budgeting in a Comparative Perspective

Accrual budgeting in a comparative perspective

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 ...

  • Loading...
locked icon

Sign in to access this content

Get a 30 day FREE TRIAL

  • Watch videos from a variety of sources bringing classroom topics to life
  • Read modern, diverse business cases
  • Explore hundreds of books and reference titles