Public Sector Reforms: Changing Contours on an NPM Landscape

Noel Hyndman; Mariannunziata Liguori

doi:10.1111/faam.12078

Public Sector Reforms: Changing Contours on an NPM Landscape

Noel Hyndman, Mariannunziata Liguori

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Abstract

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 language	English
Pages (from-to)	5-32
Number of pages	28
Journal	Financial Accountability & Management
Volume	32
Issue number	1
Early online date	05 Jan 2016
DOIs	https://doi.org/10.1111/faam.12078
Publication status	Published - Feb 2016

Keywords

accounting reforms
New Public Management
New Public Governance
Central Government

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10.1111/faam.12078

Public Sector Reforms: Changing Contours on an NPM Landscape
© 2016 Wiley This is the peer reviewed version of the following article: Hyndman, N. and Liguori, M. (2016), Public Sector Reforms: Changing Contours on an NPM Landscape. Financial Accountability & Management, 32: 5–32, which has been published in final form at http://onlinelibrary.wiley.com/doi/10.1111/faam.12078/abstract. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Self-Archiving.
Accepted author manuscript, 676 KB

Cite this

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Public Sector Reforms: Changing Contours on an NPM Landscape

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Keywords

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