Title: Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience

Authors: Isabel Brusca; Vicente Montesinos

Addresses: Departamento de Contabilidad y Finanzas, Facultad de Ciencias Ecas y Empresariales, Gran Vía, no. 2, 50005 – Zaragoza, Spain ' Departamento de Contabilidad, Facultad de Ciencias Ecas y Empresariales, Avda dels Tarrongers s/n, 46071 – Valencia, Spain

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.

Keywords: new public management; NPM; public sector reforms; performance management; performance budgeting; service charters; governance; Spain; accounting; public administration; output-based budgeting; Anglo-Saxon countries.

DOI: 10.1504/IJCA.2012.051458

International Journal of Critical Accounting, 2012 Vol.4 No.5/6, pp.646 - 661

Received: 08 May 2021
Accepted: 12 May 2021

Published online: 18 Jan 2013 *

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