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NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities

Orelli, Rebecca, Padovani, Emanuele, Katsikas, Epameinondas (2016) NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities. International Journal of Public Administration, . pp. 1532-4265. ISSN 0190-0692. E-ISSN 1532-4265. (doi:10.1080/01900692.2015.1034324) (KAR id:55700)

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http://dx.doi.org/10.1080/01900692.2015.1034324

Abstract

his is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities, and the factors affecting the specific techniques in use. The study reports on a survey based on medium-sized and large Italian and Greek municipalities, targeted at public municipalities’ accountants, the users of accounting techniques. The study identifies the intended purposes of NPM reform and, particularly, management accounting innovations, analyzes a set of factors that affect the implementation of management accounting technologies, and discusses determinants and features of such innovation on a comparative perspective.

Item Type: Article
DOI/Identification number: 10.1080/01900692.2015.1034324
Uncontrolled keywords: Greece; Italy; management accounting; new public management; reforms
Subjects: H Social Sciences > HJ Public Finance
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Depositing User: Epameinondas Katsikas
Date Deposited: 25 May 2016 21:53 UTC
Last Modified: 10 Nov 2022 23:08 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/55700 (The current URI for this page, for reference purposes)

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