{"title":"加拿大政府会计:一个特殊问题","authors":"Ron Baker","doi":"10.1002/cjas.1673","DOIUrl":null,"url":null,"abstract":"<p>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.</p>","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"39 3","pages":"288-292"},"PeriodicalIF":1.2000,"publicationDate":"2022-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Government accounting in Canada: A special issue\",\"authors\":\"Ron Baker\",\"doi\":\"10.1002/cjas.1673\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>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.</p>\",\"PeriodicalId\":47349,\"journal\":{\"name\":\"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration\",\"volume\":\"39 3\",\"pages\":\"288-292\"},\"PeriodicalIF\":1.2000,\"publicationDate\":\"2022-09-16\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/cjas.1673\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/cjas.1673","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS","Score":null,"Total":0}
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.
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.
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