Neoliberalism and New Public Management: decision-making and accountability in a public–private partnership
以澳大利亚维多利亚州一个监狱公私合作项目为例，分析政府决策的公开披露与问责，揭示新自由主义下会计如何将争议性决策包装成客观事实，削弱公共讨论。
Purpose The purpose of this paper is to investigate public disclosures and accountability for government decision-making in the case of a major prison project delivered through a Public–Private Partnership (PPP) in the State of Victoria (Australia). Design/methodology/approach The study explores a unique case to provide insights into public disclosures for PPPs in a jurisdiction that is a recognised leader in PPP policy and practice. The analysis is theoretically framed by an understanding of neoliberalism and New Public Management, and draws on data from case-specific reporting, media reporting and public policy, to examine interconnections between accounting, public discourse and accountability. Findings The analysis shows how publicly available information relating to key government decisions routinely lacked supporting evidence or explanation, even though areas of subjectivity were recognised in public policy. Accounting was deployed numerically and discursively to present potentially contestable decisions as being based on common-sense “facts”. The implied “truth” status of government reporting is problematised by media disclosure of key issues absent from government disclosures. Social implications Under neoliberalism, accountingisation can help depoliticise the public sphere and limit discourse by constructing ostensible “facts” in an inherently contestable arena. By contrast, democratic accountability requires public disclosures that infuse a critical dialogical public sphere. Originality/value The paper shows how neoliberalism can be embedded in public policies and institutional practices, and buttressed by the use of accounting. The analysis illuminates the persistence and “failing forward” character of neoliberalism, whereby crises are addressed through further neoliberalisation.