01603pab a2200169 454500 180718b2007 xxu||||| |||| 00| 0 eng d Galera, Andres Navarro The contribution of international accounting standards to implementing NPM in developing and developed countries 2007 p.413-25. 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. Public administration Bolivar, Manuel Pedro Rodrignez Public Administration and Development N 77459 77459 77459 0 0 0 0 IIPA IIPA 2018-07-19 Volume no: 27, Issue no: 5 AR77919 2018-07-19 2018-07-19 AR