In recent times, Eastern European nations (EEN) have been characterized by reforms whose aim is to completely transform economic and public sectors. This has partly been motivated by the shift from communism to the market economy, which has produced an emphasis on economic objectives. The reform process in EEN has used similar accounting technologies to those previously used in public sector reforms in Western European nations (WEN), commonly referred to as New Public Financial Management (NPFM). The aim of this chapter is to provide an analysis of the overall process of the implementation of NPFM techniques in EEN and to use more detailed evidence from Lithuania, Bulgaria and Romania to consider the implications and peculiarities of this process compared to the WEN experience. The chapter concludes that NPFM reforms having been far-reaching and rapid.
Eastern European Countries and New Financial Management
VAGNONI, Emidia
2005
Abstract
In recent times, Eastern European nations (EEN) have been characterized by reforms whose aim is to completely transform economic and public sectors. This has partly been motivated by the shift from communism to the market economy, which has produced an emphasis on economic objectives. The reform process in EEN has used similar accounting technologies to those previously used in public sector reforms in Western European nations (WEN), commonly referred to as New Public Financial Management (NPFM). The aim of this chapter is to provide an analysis of the overall process of the implementation of NPFM techniques in EEN and to use more detailed evidence from Lithuania, Bulgaria and Romania to consider the implications and peculiarities of this process compared to the WEN experience. The chapter concludes that NPFM reforms having been far-reaching and rapid.I documenti in SFERA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
