| 000 -LEADER |
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| fixed length control field |
01603pab a2200169 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180718b2007 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Galera, Andres Navarro |
| 245 ## - TITLE STATEMENT |
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| Title |
The contribution of international accounting standards to implementing NPM in developing and developed countries |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2007 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
p.413-25. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
In recent years, numerous countries have undertaken administrative reforms to implement New Public Management (NPM) postulates. The implementation of NPM involves new information needs for decision taking by public managers. In this context, public sector accounting plays a key role as an information system for the successful implementation of NPM. The International Federation of Accountants (IFAC) is undertaking an international accounting harmonisation project to establish high-quality public sector standards to meet the new information requirements under NPM worldwide. This article examines the capability of IFAC accounting measurement bases to meet information needs under NPM postulates, in both developing countries, analysing the differences between these types of countries. the National Accounting Standard Setters (NASS) of 47 countries were asked about the usefulness and viability of Fair Value Accounting (FVA) to implement NPM postulates, especially those concerning improved efficiency, enhanced information transparency and benchmarking analysis. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Public administration |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Bolivar, Manuel Pedro Rodrignez |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Public Administration and Development |
| 908 ## - PUT COMMAND PARAMETER (RLIN) |
|---|
| Put command parameter |
N |
| 909 ## - |
|---|
| -- |
77459 |
