New Public Management, institutional theory and changes in public accounting: a theoretical essay

Objective: This essay proposes to discuss the changes in the public sector accounting arising from the reform proposed by new public management (NPM), based on institutional theory. The research was motivated by the growing need for accountability in public management, with focus on timely accounti...

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Bibliographic Details
Main Authors: Djones Derkyan Teixeira dos Santos, Andrea de Oliveira Gonçalves
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2025-01-01
Series:Revista Ambiente Contábil
Subjects:
Online Access:https://periodicos.ufrn.br/ambiente/article/view/38673
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