New Public Management's Current Issues and Future Prospects

13 Pages Posted: 13 Jan 2008

See all articles by Tom Groot

Tom Groot

VU University Amsterdam - Amsterdam Research Center in Accounting

Tjerk Budding

VU University Amsterdam - Amsterdam Research Center in Accounting

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Abstract

In this paper we describe the main characteristics of NPM and illustrate the current state of affairs in three main areas: (a) the effectiveness of NPM reforms, (b) NPM's impact on planning and control in government entities, and (c) the implementation and use of accrual accounting methods in government. We use the responses of 105 (mostly Dutch) practitioners in government and non-profit organizations. Most respondents recognize performance improvements, but only a minority attribute these improvements directly to NPM reforms. Improved planning and control systems are seen to have only a limited impact on the work of professionals, while accrual accounting is considered to have only limited potential to support political decision making.

Suggested Citation

Groot, Tom and Budding, Tjerk, New Public Management's Current Issues and Future Prospects. Financial Accountability & Management, Vol. 24, Issue 1, pp. 1-13, February 2008. Available at SSRN: https://ssrn.com/abstract=1083202 or http://dx.doi.org/10.1111/j.1468-0408.2008.00440.x

Tom Groot (Contact Author)

VU University Amsterdam - Amsterdam Research Center in Accounting ( email )

De Boelelaan 1105
1081 HV Amsterdam
Netherlands

Tjerk Budding

VU University Amsterdam - Amsterdam Research Center in Accounting ( email )

De Boelelaan 1105
1081 HV Amsterdam
Netherlands

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