Public Sector Reforms: Changing Contours on an NPM Landscape
28 Pages Posted: 6 Jan 2016
Date Written: February 2016
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
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