Approaches to Cost and Performance Accounting in Germany's Public Administrations

Λεπτομερής ανάλυση 01-04-1999

Since the 1980s, Germany's public administrations have been in a process of modernisation known as 'New Public Management'. This was brought about through increasing shortage of resources, the subsequent need to reduce public spending, rising productivity demands on administrations and through attempts to ensure long-term international competitiveness. The study highlights improvements in various areas, where an attempt is being made to ensure efficient administrative practices.