Caught in an Evaluatory Trap: The Dilemma of Public Services Under New Public Financial Management

Presened at The Chartered Institute of Management Accountants (CIMA) Seminar, September 2000

24 Pages Posted: 5 Apr 2009

See all articles by Olov Olson

Olov Olson

Göteborg University - School of Business, Economics and Law

Christopher Humphrey

University of Manchester - Division of Accounting and Finance

James Guthrie

Macquarie University - Department of Accounting and Finance; University Of Bologna - Department of Management; Macquarie University, Macquarie Business School

Date Written: September 21, 2000

Abstract

This paper presents a challenge to public sector managers, policy makers and interested academics. In drawing off the findings of previous international comparative studies of New Public Financial Management (NPFM) reforms, it concludes that public services and their providers are caught in an 'evaluatory trap'.

The continual promotion of NPFM reforms, despite evident, repeated failure to meet specified achievements, is held to be generating a destructive cycle of ever-decreasing public services at ever-increasing costs per service unit. With the legitimacy of public services increasingly resting on the need to be seen as efficient and effective and definitions of the latter frequently demanding adoption of the latest set of NPFM reforms, the future for public services is not attractive.

Keywords: Public services, Public financial management, public sector

JEL Classification: M40, M41, M49, E6, E61

Suggested Citation

Olson, Olov and Humphrey, Christopher and Guthrie, James, Caught in an Evaluatory Trap: The Dilemma of Public Services Under New Public Financial Management (September 21, 2000). Presened at The Chartered Institute of Management Accountants (CIMA) Seminar, September 2000. Available at SSRN: https://ssrn.com/abstract=1372419

Olov Olson

Göteborg University - School of Business, Economics and Law ( email )

Box 605
SE 405 30 Goeteborg
Sweden

Christopher Humphrey

University of Manchester - Division of Accounting and Finance ( email )

Crawford House
Oxford Road
Manchester M13 9PL
United Kingdom

James Guthrie (Contact Author)

Macquarie University - Department of Accounting and Finance ( email )

Sydney - NSW, 2109
Australia

University Of Bologna - Department of Management ( email )

P.Le Vittoria 15
Forli', 47121
Italy
+39-0543-374-621 (Phone)

Macquarie University, Macquarie Business School ( email )

New South Wales 2109
Australia

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