Public Sector Reforms: Changing Contours on an NPM Landscape

28 Pages Posted: 6 Jan 2016

See all articles by Noel Hyndman

Noel Hyndman

Queen's University Belfast

Mariannunziata Liguori

Queen's University Management School

Date Written: February 2016

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.

Keywords: accounting reforms, New Public Management, New Public Governance, Central Government

Suggested Citation

Hyndman, Noel and Liguori, Mariannunziata, Public Sector Reforms: Changing Contours on an NPM Landscape (February 2016). Financial Accountability & Management, Vol. 32, Issue 1, pp. 5-32, 2016. Available at SSRN: https://ssrn.com/abstract=2711483 or http://dx.doi.org/10.1111/faam.12078

Noel Hyndman (Contact Author)

Queen's University Belfast ( email )

David Leir Building
Belfast BT7 1NN, BT9 5AG
Ireland

Mariannunziata Liguori

Queen's University Management School ( email )

25 University Square
Belfast, Northern Ireland BT7 1NN
Northern Ireland

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