Eriotis, Nikolaos; Stamatiadis, Filippos; Vasiliou, … - In: International journal of economic sciences and applied … 4 (2011) 1, pp. 153-183
During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their traditional budgetary cash accounting...