New Public Management (NPM) and the Introduction of an Accrual Accounting System : A Case Study of an Italian Regional Government Authority

In recent decades, the dissemination and the adoption of new public management (NPM) have been significant within the new public sector. One key innovation is the adoption of accrual accounting from business enterprise. The unresolved question is, what does accrual accounting mean in practice for government? This book analyzes the initial stage of development of an accrual accounting system in the context of regional government in Italy. It presents the accrual accounting system as a new technology and contributes to understanding of neutral tools involved in a public sector reform. Front Matter ....Pages i-xvii Introduction (Adriana Bruno)....Pages 1-3 Prior Research on Accrual Accounting as a Public Sector Reform (Adriana Bruno)....Pages 5-17 Science in Action by Latour (Adriana Bruno)....Pages 19-32 The “Emergence Approach” from Direct Fieldwork Observations (Adriana Bruno)....Pages 33-56 Results of Documentary Analysis Policy Arenas (Adriana Bruno)....Pages 57-75 Accounting in Action: Laboratory Life in Campania Region (Adriana Bruno)....Pages 77-115 Back Matter ....Pages 117-124