Jatmiko Wahyu Prabowo, Tri; Leung, Philomena; Guthrie, James - In: Journal of Public Budgeting, Accounting & Financial … 29 (2017) 1, pp. 104-137
This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public sector reforms from the late 1990s to 2015, specifically the adoption of accrual accounting, are motivated by NPM...