Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience

Isabel Brusca () and Vicente Montesinos

International Journal of Critical Accounting, 2012, vol. 4, issue 5/6, 646-661

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.

Keywords: new public management; NPM; public sector reforms; performance management; performance budgeting; service charters; governance; Spain; accounting; public administration; output-based budgeting; Anglo-Saxon countries. (search for similar items in EconPapers)
Date: 2012
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