Public Sector Reforms: Changing Contours on an NPM Landscape
研究英国中央政府会计变革，发现政治辩论中仍以新公共管理（NPM）为主，未转向新公共治理（NPG），且三种体系被视为互补而非竞争。
Abstract 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.