Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience
by Isabel Brusca; Vicente Montesinos
International Journal of Critical Accounting (IJCA), Vol. 4, No. 5/6, 2012

Abstract: 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 analyse whether there has really been a reinvention of Spanish Government or only an attempt to improve or renovate the image of the government.

Online publication date: Thu, 07-Aug-2014

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