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Finance and accounting: recent developments and challenges building efficiency and public accountability

In: Handbook of Public Administration Reform

Author

Listed:
  • Kiyoshi Yamamoto
  • Sabine Schührer

Abstract

Since the 1980s, public financial management reforms have been linked to the new public management (NPM) movement owing to the logic that accounting plays a crucial role to implement NPM coupled with business management and market mechanism. The reforms have extended to adopting accrual accounting in financial reporting, promoting performance budgeting and auditing, harmonizing macro accounting (national account), fiscal statistics, and governmental accounting. Despite some innovations, empirical studies found mixed results against the intended outcomes such as increasing efficiency and transparency. The current pandemic and international conflicts highlight the importance of finance and accounting tools in public sector management for improving performance and governance while ensuring justice, equity, and sustainability for democracy - an area which requires further research.

Suggested Citation

  • Kiyoshi Yamamoto & Sabine Schührer, 2023. "Finance and accounting: recent developments and challenges building efficiency and public accountability," Chapters, in: Shaun F. Goldfinch (ed.), Handbook of Public Administration Reform, chapter 6, pages 90-110, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20243_6
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    File URL: https://www.elgaronline.com/doi/10.4337/9781800376748.00010
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