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Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience

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  • Isabel Brusca
  • Vicente Montesinos

Abstract

The aim of this paper is to show which reforms have been carried out in Spanish administrations to improve their management in terms of accounting, performance measurement and output-based budgeting, comparing them with the new public management paradigm of Anglo-Saxon countries. We try to analyse whether there has really been a reinvention of Spanish Government or only an attempt to improve or renovate the image of the government.

Suggested Citation

  • Isabel Brusca & Vicente Montesinos, 2012. "Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(5/6), pages 646-661.
    • Handle: RePEc:ids:ijcrac:v:4:y:2012:i:5/6:p:646-661
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