Construct · 1 fields · 1 citations

new public financial management: a standalone construct

One name. One construct. A landmark on the map.

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Public sector accounting

the spread of private-sector style accounting, budgeting and audit reforms through public sectors, studied for its uneven global diffusion.

In public sector accounting, new public financial management refers to the spread of private-sector style accounting, budgeting and audit reforms through public sectors, studied for its uneven global diffusion. This meaning comes from Guthrie (1999) in Financial Accountability & Management.[1]

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Nearby constructs

accountability2 fields · 2 citationsjingle · one word, two constructs audit1 fields · 2 citationsanchor · a standalone construct diffusion6 fields · 12 citationsjingle · one name, six constructs

References

Guthrie, J., Olson, O., & Humphrey, C. (1999). Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward. Financial Accountability & Management, 15(3-4), 209-228. https://doi.org/10.1111/1468-0408.00082

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