haku: @author Lapsley, I. / yhteensä: 20
viite: 4 / 20
| Tekijä: | Lapsley, I. |
| Otsikko: | Special section: accounting in the new public sector - The changing public sector: from transition to transformation |
| Lehti: | European Accounting Review
2001 : VOL. 10:3, p. 501-504 |
| Asiasana: | ACCOUNTING EFFICIENCY GLOBALIZATION PUBLIC SECTOR |
| Kieli: | eng |
| Tiivistelmä: | Public sector change has been present since its inception; the struggles of the pro- and the anti-nationalization campaigns were supplanted by the emergence of new management ideas and the search for efficiency in public sector organizations, including the move towards markets or quasi-markets to regulate the activities of public sector institutions. In all of this, accounting has been described as having a central role. This special issue examines whether this is indeed the case and whether accounting has made a significant difference. |
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