Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes
研究了英国中央政府四项最新会计改革，通过官方文件话语分析和半结构化访谈，探讨改革引入依据、适当性及新公共管理改革持续的原因，发现改革推广方式相似但预期收益未充分实现。
Focusing on the four most recent and highly publicized accounting reforms in UK central government, and utilizing discourse analysis of official publications, together with semi‐structured interviews, this paper examines the basis on which these four reforms were introduced, the extent to which they are considered appropriate, and the reasons for the persistence of new public management (NPM)‐inspired accounting reforms in UK central government. The findings indicate that each was promoted in a similar manner despite limited post‐implementation evidence that the supposed benefits of preceding reforms had not been realized to the extent originally suggested. Given NPM's continued acceptance, these findings have international significance.