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