Public Sector Reforms: Changing Contours on an NPM Landscape

Autor:	Noel Hyndman, Mariannunziata Liguori
Rok vydání:	2016
Předmět:	Public sector accounting business.industry Corporate governance media_common.quotation_subject 05 social sciences Public sector 050201 accounting Public administration Mutually exclusive events General Business Management and Accounting 0506 political science Politics State (polity) New public management Political science Central government 0502 economics and business 050602 political science & public administration business General Economics Econometrics and Finance media_common
Zdroj:	Financial Accountability & Management. 32:5-32
ISSN:	0267-4424
DOI:	10.1111/faam.12078
Popis:	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.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::e6748813481082db7ab4c64f55fa493c https://doi.org/10.1111/faam.12078 Zobrazit plný text záznamu Plný text ve formátu PDF Plný text ve formátu HTML
Nepřihlášeným uživatelům se plný text nezobrazuje	K zobrazení výsledku je třeba se přihlásit.