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ID 41593
FullText URL
Author
Yamamoto, Kiyoshi
Abstract
The new public mangement (NPM) has now been in fashion in many developed countries. The change from cash accounting to accrual accounting is considered an important tool in NPM. The New Zealand Government and the executive agencies in the UK transfered to accrual based budgeting and accounting, while the member countries of EU and the US Government control the expenditures in cash based. This paper aims to explain why the different approaches are adopted in public sector reforms in terms of comparative institutional analysis. Firstly, a multiprincipal and agent model, which expands the contingency model in accounting reforms into the arena of management reforms, is presented. By using the model, the reforms in the Japanese local governments are examined and their possible reforming scenarios are indicated; the reforms have the possibility of improving accountability and efficiency when NPM would be integrated with Planning, Programming and Budgeting System.
Note
論説 (Article)
Published Date
1997-09-05
Publication Title
岡山大学経済学会雑誌
Publication Title Alternative
Okayama Economic Review
Volume
volume29
Issue
issue2
Publisher
岡山大学経済学会
Publisher Alternative
The Economic Association of Okayama University
Start Page
61
End Page
84
ISSN
0386-3069
NCID
AN00032897
Content Type
Journal Article
language
英語
File Version
publisher
Refereed
True
Eprints Journal Name
oer