An alternative approach to IPSAS consolidation : The case of Sweden
The New Public Management (NPM) has made the public sector go through a period of privatization and externalization which has affected the method of accounting of municipalities, from cash to accrual accounting. The NPM has also resulted in a mix of private and public sector that makes the matter of...
| Main Authors: | , |
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| Format: | Others |
| Language: | English |
| Published: |
Högskolan Kristianstad, Sektionen för Hälsa och Samhälle
2010
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| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-6867 |