Accounting and Management Reform in Local Authorities: A Tool for Evaluating Empirically the Outcomes

Topics:
Commercial Banking,
Electrical and Electronic
Tags:
Accounting,
Compliance,
Finance,
Financial Services,
Government,
Operational Accounting,
Tool
Source:
Ghent University

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Overview: Since the last years many governments have undergone an accounting and management reform, being strongly inspired by the New Public Management (NPM) philosophy. This research note provides a methodology to explain the success (if any) of such reforms, by examining the level of compliance with prescribed accounting and management legislation and regulations. To measure the level of adoption of a reform, two compliance indices are constructed. After the formulation and explanation of the research questions and the derived hypotheses, this note introduces the concept of the compliance indices in local governments and clarifies the purpose and construction of the accounting and management index. The next section is devoted to an explanation of the research methodology.

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Format: PDF | Size: 393KB | Date: Nov 2004 | Pages: 25


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