000			01603pab a2200169 454500
008			180718b2007 xxu||||| |||| 00| 0 eng d
100			_aGalera, Andres Navarro
245			_aThe contribution of international accounting standards to implementing NPM in developing and developed countries
260			_c2007
300			_ap.413-25.
520			_aIn 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			_aPublic administration
700			_aBolivar, Manuel Pedro Rodrignez
773			_aPublic Administration and Development
908			_aN
909			_a77459
999			_c77459 _d77459