Definition
Innovation is an umbrella term. In the public sector, it refers to the “creation and implementation of new processes, products, services and methods of delivery which result in significant improvements in outcomes, efficiency, effectiveness or quality” (Albury 2005). Innovation is more than “gradually increasing efficiency and making things better,” because it requires “doing things differently” (Hartley 2014).
This applies to public sector accounting and financial management, too, which have seen a continuous introduction of new techniques, methods, documents, and processes in many countries over at least the last 30 years. Lüder (1994, p. 1) defines governmental accounting innovations as “conceptual, not merely procedural changes of the accounting system to ensure the supply of comprehensive, reliable and meaningful financial information needed for appropriate...
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Caperchione, E. (2017). Innovation in Public Sector Accounting. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_2307-1
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DOI: https://doi.org/10.1007/978-3-319-31816-5_2307-1
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