Article2007

The contribution of international accounting standards to implementing NPM in developing and developed countries

Andrés Navarro Galera · Manuel Pedro Rodríguez Bolívar

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Accounting Theory and Financial Reporting Public Policy and Administration Research Accounting and Organizational Management

Abstract

Abstract In 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 and developed 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. Copyright © 2007 John Wiley & Sons, Ltd.

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1991A PUBLIC MANAGEMENT FOR ALL SEASONS?1995Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector 2004Public Management Reform: A Comparative Analysis 1993Reinventing government: how the entrepreneurial spirit is transforming the public sector 2006The New Public Governance? 1 2018United Nations Development Programme (UNDP)2004Public Management Reform 1990Administrative Reform in Public Management: Paradigms, Principles, Paradoxes and Pendulums

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2011Implementing IFRS in Local Government: Institutional Isomorphism as NPM Goes Mad?2015Governance, transparency and accountability: An international comparison 2019Evaluating qualitative research in management accounting using the criteria of “convincingness”2012The Role of Fair Value Accounting in Promoting Government Accountability 2011Modernizing governments in Transitional and Emerging Economies through financial reporting based on international standards

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