Volume 3, Issue 4, August 2014, Page: 155-159
Politics and Accounting in the Public Sector
Noralv Veggeland, Department of Economics and Organization Science, Lillehammer University College, Box 952. 2604 Lillehammer, Norway
Received: Jul. 16, 2014;       Accepted: Jul. 25, 2014;       Published: Aug. 10, 2014
DOI: 10.11648/j.ijber.20140304.13      View  3084      Downloads  169
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
Keywords
Business Account, Management, Reform, Case Study
To cite this article
Noralv Veggeland, Politics and Accounting in the Public Sector, International Journal of Business and Economics Research. Vol. 3, No. 4, 2014, pp. 155-159. doi: 10.11648/j.ijber.20140304.13
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