The transition from the accounting management of the use of resources, i.e. net budgeting, to business-oriented performance management is an important element in the introduction of management by objectives and results in the public sector. This took place in Western European countries in the 1990s and encompassed what is referred to as business-oriented accounting. Business-oriented accounting in the public sector is currently a hot topic in the public debate. The system is complex and lacks clear lines of political accountability
| Published in | International Journal of Business and Economics Research (Volume 3, Issue 4) |
| DOI | 10.11648/j.ijber.20140304.13 |
| Page(s) | 155-159 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2014. Published by Science Publishing Group |
Business Account, Management, Reform, Case Study
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APA Style
Noralv Veggeland. (2014). Politics and Accounting in the Public Sector. International Journal of Business and Economics Research, 3(4), 155-159. https://doi.org/10.11648/j.ijber.20140304.13
ACS Style
Noralv Veggeland. Politics and Accounting in the Public Sector. Int. J. Bus. Econ. Res. 2014, 3(4), 155-159. doi: 10.11648/j.ijber.20140304.13
AMA Style
Noralv Veggeland. Politics and Accounting in the Public Sector. Int J Bus Econ Res. 2014;3(4):155-159. doi: 10.11648/j.ijber.20140304.13
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Download@article{10.11648/j.ijber.20140304.13,
author = {Noralv Veggeland},
title = {Politics and Accounting in the Public Sector},
journal = {International Journal of Business and Economics Research},
volume = {3},
number = {4},
pages = {155-159},
doi = {10.11648/j.ijber.20140304.13},
url = {https://doi.org/10.11648/j.ijber.20140304.13},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijber.20140304.13},
abstract = {The transition from the accounting management of the use of resources, i.e. net budgeting, to business-oriented performance management is an important element in the introduction of management by objectives and results in the public sector. This took place in Western European countries in the 1990s and encompassed what is referred to as business-oriented accounting. Business-oriented accounting in the public sector is currently a hot topic in the public debate. The system is complex and lacks clear lines of political accountability},
year = {2014}
}
TY - JOUR T1 - Politics and Accounting in the Public Sector AU - Noralv Veggeland Y1 - 2014/08/10 PY - 2014 N1 - https://doi.org/10.11648/j.ijber.20140304.13 DO - 10.11648/j.ijber.20140304.13 T2 - International Journal of Business and Economics Research JF - International Journal of Business and Economics Research JO - International Journal of Business and Economics Research SP - 155 EP - 159 PB - Science Publishing Group SN - 2328-756X UR - https://doi.org/10.11648/j.ijber.20140304.13 AB - The transition from the accounting management of the use of resources, i.e. net budgeting, to business-oriented performance management is an important element in the introduction of management by objectives and results in the public sector. This took place in Western European countries in the 1990s and encompassed what is referred to as business-oriented accounting. Business-oriented accounting in the public sector is currently a hot topic in the public debate. The system is complex and lacks clear lines of political accountability VL - 3 IS - 4 ER -
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