000			01878nam a22003015i 4500
001			239231
003			ES-VaUE
005			20240306114310.0
007			cr nn 008mamaa
008			200922s2021 sz | o |||| 0|eng d
020			_a9783030573867
024	7		_a10.1007/978-3-030-57386-7 _2doi
040			_aES-VaU _bspa _cES-VaU _dES-VaU
050		4	_aHF5601-5688 _b2021 EB
100	1		_aBruno, Adriana. _eautor. _0(orcid)0000-0001-7701-410X _1https://orcid.org/0000-0001-7701-410X _4aut _4http://id.loc.gov/vocabulary/relators/aut
245	0	0	_aNew Public Management (NPM) and the Introduction of an Accrual Accounting System : _bA Case Study of an Italian Regional Government Authority _cby Adriana Bruno
250			_a1st ed. 2021.
264		1	_aCham _c2021 _bSpringer International Publishing
300			_a1 recurso en línea
336			_atexto _btxt _2rdacontent
337			_aelectrónico _bc _2rdamedia
338			_arecurso electrónico _bcr _2rdacarrier
490	0		_aSpringerBriefs in Accounting _x2196-7881
520			_aIn 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 does accrual accounting mean in practice for government? This book analyzes the initial stage of development of an accrual accounting system in the context of regional government in Italy. It presents the accrual accounting system as a new technology and contributes to understanding of neutral tools involved in a public sector reform. .
856	4	0	_uhttps://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-3-030-57386-7 _zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942			_2lcc _cLE
988			_aSpringer_Business_2021
999			_c239231 _d239231