Public Sector Reforms: Changing Contours on an NPM Landscape

Noel Hyndman, Mariannunziata Liguori

Research output: Contribution to journalArticlepeer-review

35 Citations (Scopus)
762 Downloads (Pure)


Previous studies suggest that public-sector accounting has moved from Public Administration (PA) to New Public Management (NPM) ideas and, more recently, towards a New Public Governance (NPG) approach. These systems are presented as mutually exclusive and competing. Focusing on accounting changes in the UK central government, this paper explores whether movements towards NPG ideas can be identified at the level of political debate. No evidence is found that NPM is a transitory state. Rather, the findings demonstrate that political debate continues to utilise predominantly NPM arguments, with the three systems viewed as containing complementary, rather than competing, schemes.
Original languageEnglish
Pages (from-to)5-32
Number of pages28
JournalFinancial Accountability & Management
Issue number1
Early online date05 Jan 2016
Publication statusPublished - Feb 2016


  • accounting reforms
  • New Public Management
  • New Public Governance
  • Central Government


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