Accountingin the Public Sector

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Veggeland, N. (2015). Accountingin the Public Sector. Journal of Business Management and Economics, 3(2), 34–37. https://doi.org/10.15520/jbme.2015.vol3.iss2.18.pp34-37
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Abstract

Abstract: The transition from the accounting management of the use of resources, i.e. net budgeting, to business-oriented performance management is an important element in the introduction of management by objectives and results in the public sector. This took place in Western European countries in the 1990s and encompassed what is referred to as business-oriented accounting. Business-oriented accounting in the public sector is currently a hot topic in the public debate. The system is complex and lacks clear lines of political accountability

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