scholarly journals Accounting in new public management (NPM) and shifting organizational boundaries

2016 ◽  
Vol 29 (2) ◽  
pp. 248-277 ◽  
Author(s):  
Nikos Kartalis ◽  
Mathew Tsamenyi ◽  
Kelum Jayasinghe
Keyword(s):  
Public Management ◽  
New Public Management ◽  
Structured Interviews ◽  
Organizational Boundaries ◽  
Content Type ◽  
Cultural Organizations ◽  
Professional Managers ◽  
New Public ◽  
Conflicting Objectives ◽  
Show Caves

Purpose – The purpose of this paper is to examine how accounting is implicated in the creation and maintenance of organizational boundaries. The analysis focuses on organizations subjected to conflicting objectives as a result of new public management (NPM) reforms. Design/methodology/approach – The analysis is based on case studies of four cultural organizations (Show Caves) in Greece. Data are collected from semi-structured interviews, informal discussions and document analysis. The paper draws on Bourdieu’s concepts of “field”, “capital” and “habitus” and Llewellyn’s analysis of organizational boundary maintenance. Findings – The study observes that NPM reforms contributed to shifting organizational boundaries – from cultural/archaeological to economic/financial and this resulted in conflicting organizational objectives. This subsequently created conflicts between key actors (municipal politicians, professional managers and anthropologists). These actors, depending on the positions (and habitus) they occupy, and the capital (political, cultural and symbolic) they hold, are able to bargain for resources (economic capital). The conflicting objectives (archaeological/cultural/historical, political and commercial) that emerged and the tensions that arose between the key players shaped the identities and boundaries of the Show Caves. Originality/value – The study makes an original contribution by revealing the complexity and struggle between actors and the role of accounting in managing the boundaries. For example, the study explains how financial threshold and accountability structures function within these cultural organizations that are subjected to conflicting objectives in the context of NPM reforms.

scholarly journals New public management and budgeting practices in Tanzanian Central Government

2016 ◽  
Vol 6 (4) ◽  
pp. 340-371 ◽  
Author(s):  
Andrew Goddard ◽  
Tausi Ally Mkasiwa
Keyword(s):  
Public Management ◽  
New Public Management ◽  
Central Government ◽  
Successful Implementation ◽  
Donor Funding ◽  
Policy Makers ◽  
Content Type ◽  
Inductive Research ◽  
New Public ◽  
Research Findings

Purpose The purpose of this paper is to investigate the budgeting practices in the Tanzanian Central Government. New budgeting reforms were introduced following exhortations from the bodies such as the UN, the World Bank and the IMF and reflect the new public management (NPM). Design/methodology/approach A grounded theory methodology was used. This methodology is inductive, allowing phenomena to emerge from the participants rather than from prior theory. This ensures both relevance and depth of understanding. Findings The principal research findings from the data concern the central phenomenon of “struggling for conformance”. Tanzanian Central Government adopted innovations in order to ensure donor funding by demonstrating its ability to implement imposed budgetary changes. Organizational actors were committed to these reforms through necessity and struggled to implement them, rather than more overtly resisting them. Research limitations/implications The research is subject to the usual limitations of case study, inductive research. Practical implications This research has several implications for policy-makers of NPM and budgetary reforms. These include the recognition that the establishment of the rules and regulations alone is not adequate for the successful implementation of budgetary and NPM reforms and should involve a comprehensive view of the nature of the internal and external environment. Originality/value There are few empirical papers of NPM accounting practices being implemented in the public sector of developing countries and none at all based in Tanzania. The paper identifies the existence of struggling to conform to reforms rather than resistance identified in prior research.

scholarly journals Accounting and the post-new public management

2018 ◽  
Vol 32 (1) ◽  
pp. 255-279 ◽  
Author(s):  
Ileana Steccolini
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Accounting Research ◽  
Societal Relevance ◽  
New Public ◽  
Public Sector Accounting

Purpose The purpose of this paper is to reflect various pathways for public sector accounting and accountability research in a post-new public management (NPM) context. Design/methodology/approach The paper first discusses the relationship between NPM and public sector accounting research. It then explores the possible stimuli that inter-disciplinary accounting scholars may derive from recent public administration studies, public policy and societal trends, highlighting possible ways to extend public sector accounting research and strengthen dialogue with other disciplines. Findings NPM may have represented a golden age, but also a “golden cage,” for the development of public sector accounting research. The paper reflects possible ways out of this golden cage, discussing future avenues for public sector accounting research. In doing so, it highlights the opportunities offered by re-considering the “public” side of accounting research and shifting the attention from the public sector, seen as a context for public sector accounting research, to publicness, as a concept central to such research. Originality/value The paper calls for stronger engagement with contemporary developments in public administration and policy. This could be achieved by looking at how public sector accounting accounts for, but also impacts on, issues of wider societal relevance, such as co-production and hybridization of public services, austerity, crises and wicked problems, the creation and maintenance of public value and democratic participation.

scholarly journals New public management and the rise of public sector performance audit

2018 ◽  
Vol 32 (1) ◽  
pp. 280-306 ◽  
Author(s):  
Lee D. Parker ◽  
Kerry Jacobs ◽  
Jana Schmitz
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Key Stakeholders ◽  
New Public ◽  
Performance Audit ◽  
Performance Auditing ◽  
Strong Control

Purpose In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders play in driving its practice. Design/methodology/approach The study adopts a multi-jurisdictional analysis of PA in Australia to explore its scale and focus, drawing on the theoretical tools of Goffman. Documentary analysis and interview methods are employed. Findings Performance audit growth has continued but not always consistently over time and across audit jurisdictions. Despite auditor discourse concerning backstage performance audit intentions being strongly focussed on evaluating programme outcomes, published front stage reports retain a strong control focus. While this appears to reflect Auditors-General (AGs) reluctance to critique government policy, nonetheless there are signs of direct and indirectly recursive relationships emerging between AGs and parliamentarians, the media and the public. Research limitations/implications PA merits renewed researcher attention as it is now an established process but with ongoing variability in focus and stakeholder influence. Social implications As an audit technology now well-embedded in the public sector accountability setting, it offers potential insights into matters of local, state and national importance for parliament and the public, but exhibits variable underlying drivers, agendas and styles of presentation that have the capacity to enhance or detract from the public interest. Originality/value Performance audit emerges as a complex practice deployed as a mask by auditors in managing their relationship with key stakeholders.

Changing patterns of individual performance appraisal systems for civil service in European Union countries: toward a developmental or an incentivizing model

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gyorgy Hajnal ◽  
Katarina Staronova
Keyword(s):  
Performance Appraisal ◽  
Public Service ◽  
Public Management ◽  
New Public Management ◽  
Central Government ◽  
Individual Performance ◽  
Content Type ◽  
Public Service Organizations ◽  
New Public ◽  
Appraisal Systems

PurposeThe purpose of this article is to examine whether the incentivizing type of performance appraisal (typical of New Public Management) has indeed been superseded by a post-New Public Management (NPM), developmental type of performance appraisal in European Civil Services.Design/methodology/approachThe literature review lead to a unidimensional, twofold typology: incentivizing (NPM) and developmental (post-NPM) performance appraisal. The empirical basis of the research is two surveys conducted among top civil servants in 18 European countries.FindingsFirst, there are crucial discrepancies between performance appraisal systems in contemporary European central government administrations and current theorizing on performance appraisal. Contrary to our expectations developed on the basis of the latter, “developmental” and “incentivizing” do not seem to be two distinct types of performance appraisal; rather, they are two independent dimensions, defining altogether four different types of performance appraisal systems.Practical implicationsThe authors results give orientation to policymakers and public service managers to engage in designing or applying performance appraisal systems, in particular by identifying assailable presumptions underlying many present-time reform trends.Social implicationsCitizens and communities are direct stakeholders in the development of public service performance appraisal both as possible or actual employees of public service organizations and as recipients of public services.Originality/valueThe paper proposes a new fourfold typology of performance appraisal systems: incentivizing, developmental, symbolic and want-it-all.

scholarly journals Accounting for control of Italian culture in the Fascist Ethical State: the Alla Scala Opera House

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michele Bigoni ◽  
Warwick Funnell ◽  
Enrico Deidda Gagliardo ◽  
Mariarita Pierotti
Keyword(s):  
Public Management ◽  
New Public Management ◽  
Public Funding ◽  
Liberal State ◽  
Far Right ◽  
National Interests ◽  
Content Type ◽  
New Public ◽  
Cultural Domain ◽  
Opera House

PurposeThe study focusses on the complex interaction between ideological beliefs, culture and accounting by identifying during Benito Mussolini's time in power the contributions of accounting to the Italian Fascist repertoire of power in the cultural domain. It emphasises the importance of accounting in making the Alla Scala Opera House in Milan a vital institution in the creation of a Fascist national culture and identity which was meant to define the Fascist “Ethical State”.Design/methodology/approachThe study adopts the Foucauldian concept of discourse in analysing the accounting practices of the Alla Scala Opera House.FindingsFinancial statements and related commentaries prepared by the Alla Scala Opera House were not primarily for ensuring good management and the minimisation of public funding in contrast to the practices and expectations of accounting in liberal States. Instead, the dominant Fascist discourse shaped the content and use of accounting and ensured that accounting practices could be a means to construct the Opera House as a “moral individual” that was to serve wider national interests consistent with the priorities of the Fascist Ethical State.Research limitations/implicationsThe study identifies how accounting can be mobilised for ideological purposes in different ways which are not limited to supporting discourses inspired by logics of efficiency and profit. The paper also draws attention to the contributions of accounting discourses in shaping the identity of an organisation consistent with the priorities of those who hold the supreme authority in a society.Social implicationsThe analysis of how the Fascist State sought to reinforce its power by making cultural institutions a critical part of this process provides the means to understand and unmask the taken-for-granted way in which discourses are created to promote power relations and related interests such as in the rise of far-right movements, most especially in weaker and more vulnerable countries at present.Originality/valueUnlike most of the work on the relationship between culture and accounting which has emphasised liberal States, this study considers a non-liberal State and documents a use of accounting in the cultural domain which was not limited to promoting efficiency consistent with the priorities now recognised more recently of the New Public Management. It presents a micro-perspective on accounting as an ideological discourse by investigating the role of accounting in the exploitation of a cultural institution for political purposes.

Understanding complexity of administrative reform

2019 ◽  
Vol 27 (3) ◽  
pp. 630-643 ◽  
Author(s):  
Kwangseon Hwang
Keyword(s):  
Public Management ◽  
Design Methodology ◽  
New Public Management ◽  
Administrative Reform ◽  
Review Of The Literature ◽  
Content Type ◽  
Institutional Values ◽  
New Public ◽  
Functional Nature ◽  
Rational Calculation

Purpose This paper aims to examine the complexity of administrative reform and its implications. Design/methodology/approach This paper is based on an extensive review of the literature. Findings The most conspicuous fashion might be new public management (NPM) and its successor, post-NPM. However, recent reforms which involve complexity created the challenge of “rational calculation” in terms of an understanding of administrative reform. The authors observe that the measure of coordination in a response to fragmentation increases complexity and the rationale behind that reform is based on the instrumental rationality. This hinders real meaning of administrative reform, thereby failing to provide lessons for the future administration. Whether market-based reform or neo-Weberian model of reform, the thing should be considered is the condition under which the reform works. Originality/value This paper reaffirms the importance of the political-bureaucratic system which has multi-functional nature and competing institutional values when the different recipes for reform are imported into different context and a compatibility test by leaders.

scholarly journals Heritage reporting by the Australian public sector

2019 ◽  
Vol 32 (2) ◽  
pp. 612-631 ◽  
Author(s):  
Peir Peir Woon ◽  
Bikram Chatterjee ◽  
Carolyn J. Cordery
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Public Management ◽  
Information Needs ◽  
New Public Management ◽  
Content Type ◽  
For Profit ◽  
Reporting Requirements ◽  
New Public ◽  
Proposed Model

Purpose The purpose of this paper is to contribute to the future development of heritage reporting in Australia. Public sector reporting of heritage has been a long-standing issue, due to shortcomings in (sector-neutral) for-profit-based financial reporting standards. Australia’s sector-neutral approach does not meet public sector users’ information needs. The authors develop a heritage reporting model to balance community and other stakeholders’ interests and address prior critiques. Design/methodology/approach The paper reviews heritage reporting requirements in Anglo-Western Countries, and analyses commentaries and research publications. It evaluates the existing reporting requirements in the context of new public management (which focusses on information and efficiency) and new public governance (NPG) (focussing on balancing interests and quality). Findings The paper proposes an NPG-based heritage reporting model which includes indicators of performance on the five UNESCO (1972) dimensions and operational guidelines issued by UNESCO (2015). These are identification, presentation, protection, conservation and transmission. The proposed model is consistent with the notion of US SFFAS 29 (the standard for Federal entities). Not all heritage must be capitalised and hence attachment of monetary value, but detailed disclosures are necessary. Research limitations/implications The authors expect the proposed heritage reporting model to better serve users of heritage information compared to the present Australian Accounting Standards Board 116: Property, Plant and Equipment. Originality/value The authors’ proposed model of heritage reporting attempts to answer Carnegie and Wolnizer’s (1995, 1999) six questions, addresses decades of concerns raised in previous literature and provides a new perspective to heritage reporting based on NPG that should better serve users’ needs.

Weapon of the weak

2015 ◽  
Vol 35 (9/10) ◽  
pp. 683-698 ◽  
Author(s):  
Nurdiana Gaus ◽  
David Hall
Keyword(s):  
Higher Education ◽  
Data Collection ◽  
Public Management ◽  
New Public Management ◽  
Reform Process ◽  
Structured Interviews ◽  
Policy Makers ◽  
Content Type ◽  
Values And Beliefs ◽  
Resistance Patterns

Purpose – The purpose of this paper is to examine how academics resisted and accommodated changes towards the reform process in higher education institutions in Indonesia which has introduced market-driven principle of new public management and the principle of Neo-Weberian model. Using the theory developed by Scott concerning the resistance patterns by powerless or subordinated groups through “weapon of the weak”, this study aimed at mapping the resistance exhibited by Indonesian academics. Design/methodology/approach – This study was a case study using semi-structured interviews conducted with 30 academics in three state universities in Indonesia. Findings – The results of this study demonstrated that academics in Indonesian universities resisted and accommodated the policy reform using their discursive, unobtrusive tactics of resisting. Research limitations/implications – The method of data collection used in this research was based on the interview alone. It would be useful to consider to deploy other forms of data collection such as, observation to allow the building up of strong trusthworthiness of the findings of this research. Practical implications – The authors believed that this study may be useful to give better understandings for policy makers on implementing policies by considering aspects of behaviours of academics as street level bureaucrats in accepting, interpreting, and implementing policy imperatives. These results might also be beneficial for policy makers from other sectors outside higher education in effectuating policy imperatives. Originality/value – The authors argued that, academics actively responded to external pressures which contradicted their own values and beliefs with their unique intellectual strategies by which have been overlooked in the formulation of policy.

Understanding public performance measurement through theoretical pluralism

2017 ◽  
Vol 30 (1) ◽  
pp. 15-30 ◽  
Author(s):  
Giovanni Barbato ◽  
Matteo Turri
Keyword(s):  
Performance Measurement ◽  
Public Management ◽  
New Public Management ◽  
Management Control ◽  
Public Performance ◽  
Content Type ◽  
Administrative Reforms ◽  
New Public ◽  
Performance Measurement Systems ◽  
Italian Context

Purpose The purpose of this paper is to investigate, through different interpretative theories, the implementation and operation of performance measurement systems (PMS) considering the factors crucial in influencing the development and the operational difficulties of the PMS in a context such as Italy, which is typically unresponsive to new public management-inspired ideas. Design/methodology/approach A theoretical framework is developed through the use of new institutional sociology and management control theory. The empirical study involves the whole ministerial sector, and explores some strategic documents belonging to the new PMS introduced in Italy in 2009. Findings The research illustrates a widespread dissemination of the reform in ministries. However, it has also shown the ceremonial and superficial implementation of the PMS. In addition, the findings confirm that the operation and the actual development of a PMS is strongly affected by the characteristics of the activity under examination. Research limitations/implications The peculiarity of the Italian context limits the generalizability of the findings to countries with similar public sector management and culture. Further studies may investigate the system through an individual perspective, i.e. exploring the role of individual managers in slowing down the operations of the evaluation systems. Originality/value This paper contributes to the debate on the implementation and operation of administrative reforms in legalistic countries also known as Rechtsstaat countries. The use of multiple theories allows investigating the subject matter by considering its complexity in a holistic way.

Gendered corrosion of occupational knowledge

2016 ◽  
Vol 35 (3) ◽  
pp. 174-185
Author(s):  
Orly Benjamin
Keyword(s):  
Public Management ◽  
New Public Management ◽  
Care Service ◽  
Public Servants ◽  
Policy Makers ◽  
Content Type ◽  
Occupational Knowledge ◽  
Education And Health ◽  
New Public ◽  
Occupational Standards

Purpose – When public agencies seek to privatize a service, a commissioning process begins wherein public sector budgeters must decide how generous the funding will be while taking occupational standards into account so that the quality of service is assured. One important area of occupational standards is the required personnel and job sizes of certified employees. Not enough attention has been directed to how occupational standards’ related knowledge is treated in the process. The purpose of this paper is to: first, investigate how the commissioning process is experienced by Israeli, often female, occupational standards administrators. Second, proposing a gendered perspective on Sennett’s corrosion of character thesis. Design/methodology/approach – As part of an institutional ethnography project, 16 interviews were conducted with (14 female and two male) occupational standards administrators at the Israeli Welfare, Education and Health Ministries. Findings – The routine of commissioning involves a stage of using occupational standards’ knowledge and experience, and a stage of dismissing it. The “corrosion of character” embedded in the dismissal stage undermines historical achievements in the area of recognizing caring work and skills. Research limitations/implications – The research is unable to distinguish between the specific caring occupations discussed. Practical implications – Service delivery modes has to develop into more publicly visible forums where occupational standards’ are protected. Social implications – The continuous corrosion of occupational knowledge may result in the demise of professionalization in care service occupations causing increasingly more polarization and poverty among their employees. Originality/value – While Sennett’s thesis has already been found plausible for understanding public servants’ experiences of the “new public management,” until recently, not enough attention has been devoted to the commissioning processes’ gendered implications for contract-based delivery of services. This paper examines these implications for the power struggle between the feminist achievements protecting skill recognition in caring occupations, and policy makers.

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