Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience. (1st January 2012)

• Record Type: Journal Article
• Authors: Brusca, Isabel; Montesinos, Vicente
• Is Part Of: International journal of critical accounting. Volume 4:Number 5/6(2012)
• Page Start: 646
• Page End: 661
• Publication Date: 2012-01-01
• Subjects: public management -- public sector reforms -- performance management -- performance budgeting -- service charters -- governance -- Spain; Accounting -- Periodicals; 657.05
• Languages: English
• ISSNs: 1757-9848

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.