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Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity?

Accounting and the New Public Management: Instruments of Substantive Efficiency or a... Financial Accountability & Management, 15 (3) & (4), August/November 1999, 0267-4424 ACCOUNTING AND THE NEW PUBLIC MANAGEMENT: INSTRUMENTS OF SUBSTANTIVE EFFICIENCY OR A RATIONALISING MODERNITY? Irvine Lapsley* The concept of New Public Management (NPM) has assumed a dominant role in the reforms of the public sector in the 1980s and 1990s. There has been considerable speculation on the origins of NPM. The focus of this special issue is more on what NPM is, what it has become and how accounting is implicated in this phenomenon. The NPM trend has been characterised as having a number of dimensions: as a component part of the restructuring of the public services, particularly where there is decentralisation and corporatisation; the displacement of old-style public administration with a new management focus in public services; as part of the desire to place public services in market or quasi-market services, particularly where the trappings of the market place ö the need for contracts, employee incentives to perform ö are deployed in the name of a greater efficiency in the public services; a more explicit role for the management (in a top-down, hierarchical, functional concept) of the public services; the perceived need to rationalise public services and, http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Financial Accountability & Management Wiley

Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity?

Financial Accountability & Management , Volume 15 (3‐4) – Aug 1, 1999

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Publisher
Wiley
Copyright
Copyright © 1999 Wiley Subscription Services, Inc., A Wiley Company
ISSN
0267-4424
eISSN
1468-0408
DOI
10.1111/1468-0408.00081
Publisher site
See Article on Publisher Site

Abstract

Financial Accountability & Management, 15 (3) & (4), August/November 1999, 0267-4424 ACCOUNTING AND THE NEW PUBLIC MANAGEMENT: INSTRUMENTS OF SUBSTANTIVE EFFICIENCY OR A RATIONALISING MODERNITY? Irvine Lapsley* The concept of New Public Management (NPM) has assumed a dominant role in the reforms of the public sector in the 1980s and 1990s. There has been considerable speculation on the origins of NPM. The focus of this special issue is more on what NPM is, what it has become and how accounting is implicated in this phenomenon. The NPM trend has been characterised as having a number of dimensions: as a component part of the restructuring of the public services, particularly where there is decentralisation and corporatisation; the displacement of old-style public administration with a new management focus in public services; as part of the desire to place public services in market or quasi-market services, particularly where the trappings of the market place ö the need for contracts, employee incentives to perform ö are deployed in the name of a greater efficiency in the public services; a more explicit role for the management (in a top-down, hierarchical, functional concept) of the public services; the perceived need to rationalise public services and,

Journal

Financial Accountability & ManagementWiley

Published: Aug 1, 1999

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