NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities

his is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities, and the factors affecting the specific techniques in use. The study reports on a survey based on medium-sized and large Italian and Greek municipalities, targeted at public municipalities’ accountants, the users of accounting techniques. The study identifies the intended purposes of NPM reform and, particularly, management accounting innovations, analyzes a set of factors that affect the implementation of management accounting technologies, and discusses determinants and features of such innovation on a comparative perspective

AKUNTANSI KEUANGAN ; International Financial Reporting Standards IFRS JILID 1

xxxv,; 536 hlm,; 28 c

AKUNTANSI KEUANGAN : International financial reporting standards IFRS JILID 2

340 hlm,; 28 c

Akuntansi keuangan : International Financial Reporting Standards-- IFRS / edisi kedelapan Jilid 1

xxxv, 536 hlm.: 28 c

Financial accounting : International financial reporting standards

This Global Edition has been edited to include enhancements that make it more relevant to students outside the united states. The editorial team at Pearson has worked closely with educators around the globe to include