Innovation in Public Sector Accounting

Public sector accounting and financial management have seen a continuous introduction of new techniques, methods, documents, processes in many countries over at least the last thirty years.The next section gives an This entry gives account of the most common innovations introduced in the most affluent countries. The differentiation of paths is then discussed. We then move to evaluate the outcome of the reforms. The final section sheds then light on some challenges currently facing politicians, practitioners and scholars.