After all these years, what has happened to the international prevalence of NPM-inspired managerial practices?

2019 ◽  
Vol 32 (4) ◽  
pp. 403-417 ◽  
Author(s):  
Naomi Aoki

Purpose According to a widely accepted narrative, managerial reforms associated with new public management (NPM) originated in wealthy market economies and liberal democracies and were then promoted globally. However, scientific and systematic cross-national evidence of NPM practices has remained limited in scope, and debates over their survival and prevalence remain unsettled. The purpose of this paper is to narrow this empirical gap. Design/methodology/approach Using international data from public education in approximately 65 economies in 2012, this study systematically investigated the prevalence of managerial practices, namely, the managerial responsibilities of school principals, goal orientation in school management, and performance-based human resource management (HRM). It also tested correlations between the status of these practices and political and economic conditions across economies. Findings As of 2012, the top users of NPM practices were geographically spread across the world in regions that included Southeast Asia, Eastern Europe, the Middle East, and North Africa. Economies exhibited dissimilarities in their deployment of managerial practices. Performance-based HRM tended to be used more extensively in less accountable and less wealthy economies. Originality/value By focusing on actual practices, this study offers an empirically valid, critical analysis of the global prevalence of NPM. The findings clarify some observers’ current understandings of NPM. They deliver a powerful message that debates on global reform waves can benefit greatly from empirical evidence drawn from world regions beyond one’s parochial focus.

2016 ◽  
Vol 6 (4) ◽  
pp. 340-371 ◽  
Author(s):  
Andrew Goddard ◽  
Tausi Ally Mkasiwa

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.


2018 ◽  
Vol 32 (1) ◽  
pp. 255-279 ◽  
Author(s):  
Ileana Steccolini

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.


2018 ◽  
Vol 32 (1) ◽  
pp. 280-306 ◽  
Author(s):  
Lee D. Parker ◽  
Kerry Jacobs ◽  
Jana Schmitz

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.


2019 ◽  
Vol 34 (2) ◽  
Author(s):  
Lisa Birch ◽  
Steve Jacob

In recent years, the new political governance, a partisan model that contributes to a permanent campaign, gained ground in public organizations. In this new context, “deliverology” is portrayed as an innovative method to help governments implement new policies and deliver on election promises. This article presents the similarities and diff erences that exist between “deliverology” and evaluation. Is deliverology really something new or is it another case of old wine in a new bottle? Is deliverology a substitute for or, instead, a complement to institutionalized evaluation? To what extent does new political governance (exemplified by deliverology and performance measurement) undermine evidence-based decision making? What is the value-added of deliverology? These questions are addressed through a critical reflection on deliverology and its value-added in Canada, where evaluation became institutionalized in many departments and agencies under the influence of results-based management, promoted by the advocates of new public management over four decades.r four decades.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gyorgy Hajnal ◽  
Katarina Staronova

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.


Author(s):  
V. Venkatakrishnan

New public management (NPM) conceptualised public administration as a business, to be managed with business-like techniques. Since services had to be assessed by the criteria of quality, efficiency, and satisfaction of citizens, the public sector had to reorganize its processes. As strong emphasis was on the services, improving their delivery was expected to facilitate achieving the above criteria. The terms of the NPM approach such as “customer focus, managing for results, and performance management” have become part of the standard language of public administration (Ali, 2001; Bekkers & Zouridis, 1999; Crossing Boundaries, 2005; Spicer, 2004).


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michele Bigoni ◽  
Warwick Funnell ◽  
Enrico Deidda Gagliardo ◽  
Mariarita Pierotti

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.


2019 ◽  
Vol 27 (3) ◽  
pp. 630-643 ◽  
Author(s):  
Kwangseon Hwang

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.


2019 ◽  
Vol 26 (1) ◽  
pp. 40-61
Author(s):  
Pernille Hviid

The project investigated the development of more sustainable managerial practices than the widespread New Public Management. The concrete case concerned the public Danish daycare sector and included all groups of actors (children, pedagogues, parents, Centre leaders, administration and politicians) aiming at inventing structures and practices, which could support and preserve ‘the good daycare’. An analysis of the existing practices showed that the system in all its layers and interconnections predominantly was built on static ontologies. This included the guiding principles for children’s learning and development, the educational programmes and manuals as well as the formats of documentation and evaluation. Ambitiously, we suggested a change towards a processual ontology, in which dialogues between all groups fed into the establishment of a new managerial order, built on multi-voiced meaningful premises. We thus aimed at supporting the construction of new kind of knowledge, moving from abstract generalized to concrete generalized. The concrete generalized evolved through dialogues and interactions as collaborative strategies, guiding conceptualizations and procedures as well as a common care for the ‘we’ and the object of the shared attention: The good daycare. These processes are presented and discussed in the paper.


Sign in / Sign up

Export Citation Format

Share Document