加拿大政府会计:一个特殊问题

IF 1.2 4区管理学 Q4 BUSINESS

Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration Pub Date : 2022-09-16 DOI:10.1002/cjas.1673

Ron Baker

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引用次数: 1

摘要

本文介绍了加拿大政府会计的一个特刊。在过去的20年里，公共部门的会计发生了重大变化，其中很大一部分可以归因于新公共管理(NPM)的兴起。在后npm时代，研究会计在公共部门组织管理和政府项目和服务交付中的作用，对于理解和改进政府会计实践和报告至关重要。这些文章说明了这一研究领域的丰富性，并强调了进一步研究的必要性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Government accounting in Canada: A special issue

This paper introduces a special issue on government accounting in Canada. Accounting for the public sector has undergone a significant change over the past 2 decades, much of which can be attributed to the rise of New Public Management (NPM). In the post-NPM era, research on the role of accounting in the management of public sector organizations and the delivery of government programs and services is essential to understanding and improving government accounting practices and reports. This collection of articles illustrates the richness of this area of study and highlights the need for further research.

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来源期刊

Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration Multiple-

CiteScore

3.40

自引率

13.60%

发文量

期刊介绍： The Canadian Journal of Administrative Sciences (CJAS) is a multidisciplinary, peer-reviewed, international quarterly that publishes manuscripts with a strong theoretical foundation. The journal welcomes literature reviews, quantitative and qualitative studies as well as conceptual pieces. CJAS is an ISI-listed journal that publishes papers in all key disciplines of business. CJAS is a particularly suitable home for manuscripts of a crossdisciplinary nature. All papers must state in an explicit and compelling way their unique contribution to advancing theory and/or practice in the administrative sciences.