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Politics and Accounting in the Public Sector

Received: 16 July 2014     Accepted: 25 July 2014     Published: 10 August 2014
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Abstract

The transition from the accounting management of the use of resources, i.e. net budgeting, to business-oriented performance management is an important element in the introduction of management by objectives and results in the public sector. This took place in Western European countries in the 1990s and encompassed what is referred to as business-oriented accounting. Business-oriented accounting in the public sector is currently a hot topic in the public debate. The system is complex and lacks clear lines of political accountability

Published in International Journal of Business and Economics Research (Volume 3, Issue 4)
DOI 10.11648/j.ijber.20140304.13
Page(s) 155-159
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2014. Published by Science Publishing Group

Keywords

Business Account, Management, Reform, Case Study

References
[1] Deaconu, Adela, C. S. Nistor and C. Filip (2011), The Impact of Accrual Accounting on Public Sector Management. An exploratory study for Romania, Transylvanian Review of Administrative Sciences, No. 32 E/2011. pp. 74-97.
[2] Difi report (2012), Difi-rapport nr 7, Uavhengig eller bare uavklart? Organisering av statlig ’ myndighetsutøvelse, Oslo: Oslo-dep.
[3] Kjær, Anne Mette, (2004), Governance, Malden MA: Polity Press.|
[4] Lane, JanErik. (2000), New Public Management, London: Routledge.
[5] Majone, Gianodomenico. (1994), The rise of the regulatory state in Europe, West European Politics, 17 (3), 77-101. Ministry of Finance 2009:2, Report No. 2 (2009–2010) to the Storting, Revised national budget 2010 Ministry of Labour and Government Administration 2003, Proposition No. 6 (2003-2004) to the Odelsting
[6] Monsen, Norvald (2009), Regnskap o offentlig sektor, opinion piece, Klassekampen, 4 June 2009.
[7] Navarro, Vincent (2002), A critique of social capital, International Journal of Health Service, 32, 424- 32.
[8] Newberry, Sue and John Pallot (2006), New Zealand’s financial management system implications for democracy, Public Money and Management, September, pp. 221-227.
[9] Newberry, Sue (2012), Bruk av forretningsorienterte regnskaper i New Zealands sentralregjering. Oppnådde resultater og nye refleksjoner, Fagbladet Samfunn Økonomi, 2-2012.
[10] Putnam, Robert. D. (1993), Making Democracy Work; Civic Tradition in Modern Italy, Princeton: Princeton University Press.
[11] Veggeland, Noralv, (2009), Taming the regulatory state: Politics and ethics. Cheltenham, UK and Northampton, MA, US: Edward Elgar Publishing.
[12] Veggeland, Noralv, (2010), Den nye reguleringsstaten. Idébrytninger og styringskonflikter. Oslo: Gyldendal Akademisk.
[13] Veggeland, Noralv, (2012), Styring og reguleringsparadokser, Trondheim: Akademisk forlag.
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  • APA Style

    Noralv Veggeland. (2014). Politics and Accounting in the Public Sector. International Journal of Business and Economics Research, 3(4), 155-159. https://doi.org/10.11648/j.ijber.20140304.13

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    ACS Style

    Noralv Veggeland. Politics and Accounting in the Public Sector. Int. J. Bus. Econ. Res. 2014, 3(4), 155-159. doi: 10.11648/j.ijber.20140304.13

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    AMA Style

    Noralv Veggeland. Politics and Accounting in the Public Sector. Int J Bus Econ Res. 2014;3(4):155-159. doi: 10.11648/j.ijber.20140304.13

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  • @article{10.11648/j.ijber.20140304.13,
      author = {Noralv Veggeland},
      title = {Politics and Accounting in the Public Sector},
      journal = {International Journal of Business and Economics Research},
      volume = {3},
      number = {4},
      pages = {155-159},
      doi = {10.11648/j.ijber.20140304.13},
      url = {https://doi.org/10.11648/j.ijber.20140304.13},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijber.20140304.13},
      abstract = {The transition from the accounting management of the use of resources, i.e. net budgeting, to business-oriented performance management is an important element in the introduction of management by objectives and results in the public sector. This took place in Western European countries in the 1990s and encompassed what is referred to as business-oriented accounting. Business-oriented accounting in the public sector is currently a hot topic in the public debate. The system is complex and lacks clear lines of political accountability},
     year = {2014}
    }
    

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    JF  - International Journal of Business and Economics Research
    JO  - International Journal of Business and Economics Research
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Author Information
  • Department of Economics and Organization Science, Lillehammer University College, Box 952. 2604 Lillehammer, Norway

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