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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (5): 717–737.
Published: 23 May 2024
... as values shift. Originality/value This paper follows up on the New Public Financial Management (NPFM) global warning debate on the emergence of pricing/charging mechanisms in public services. It provides a critical overview of the diffusion and relevance of accounting evaluation processes to sustain...

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