2018
DOI: 10.17512/znpcz.2018.2.09
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Cost management in local governments

Abstract: Changes in the approach to public finance management have resulted in the implementation of the New Public Management (NPM). In order to introduce the assumptions of the NPM, it was necessary to introduce many changes to the public finance sector, including public finance accounting. The changes contributed to the development of financial reporting. Once again, as in the case of a profit and loss account, it resulted in changes to the register of operational costs. The costs are of critical importance to the f… Show more

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Cited by 1 publication
(2 citation statements)
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“…It also helps determine fees and outsourcing possibilities, increase responsibility or improve any processes (Gosselin and Journeault, 2022). The authors also advocate for incorporating accrual management accounting (Kowalczyk, 2018) into statutory and implementing provisions for the public sector (Labrador and Olmo, 2019).…”
Section: Resultsmentioning
confidence: 99%
See 1 more Smart Citation
“…It also helps determine fees and outsourcing possibilities, increase responsibility or improve any processes (Gosselin and Journeault, 2022). The authors also advocate for incorporating accrual management accounting (Kowalczyk, 2018) into statutory and implementing provisions for the public sector (Labrador and Olmo, 2019).…”
Section: Resultsmentioning
confidence: 99%
“…Many countries have introduced various reforms in line with the idea of NPM. These werefor instance -Portugal (Corte-Real, 2008), Switzerland (Rieder and Lehmann, 2015), The Netherlands (Steijn and Leisink, 2007), New Zealand (Chapman and Duncan, 2007), Great Britain (Jarvis, 2002), and Australia (Zaman Mir, and Rahaman, 2007den Heyer, 2011;Kowalczyk, 2018).…”
Section: Literature Reviewmentioning
confidence: 99%