Organisational Culture and the Adoption of New Public-Management Practices
通过两项深入实证调查，探讨新公共管理实践的采纳程度与成功，发现管理导向与组织创新变革之间存在双向互动，成功与失败取决于多种异质要素的联结强度。
This study provides insights into the levels of adoption and success of New Public Management practices, reflected in the degree of innovative accounting practices and cultures. The analysis draws upon two in-depth empirical investigations. The results provide empirical evidence to support a two-way interaction between management orientation to adopting the new accounting methods and organisational innovative changes. The success and failure could be characterised as a fragile construction that turns on the strength of diverse ties connecting many heterogeneous elements. The meaning of the subcultures and the externally driven change process are discussed in the context of Scandinavian public management.