Discourses on public sector accounting reforms in China: A brief history (1949–2019)

2020 ◽  
pp. 103237322094862
Author(s):  
Eagle Zhang
Keyword(s):  
Public Sector ◽  
News Media ◽  
Public Management ◽  
New Public Management ◽  
Chinese Government ◽  
Government Accounting ◽  
New Public ◽  
History Of ◽  
Local Pressures ◽  
Sociopolitical Influences

This article investigates China’s recent reform to adopt accrual accounting in its public sector. It aims to offer an understanding of the sociopolitical influences that have shaped the reform by contextualising it against a history of Chinese government accounting practice and its surrounding discourses. Based on archival and published materials from the PRC between 1949 and 2019, this article examines antecedent discourses on government accounting from academic, government and news media sources. It uses the accounting discourse as a vantage point to understand the intellectual developments and discursive shifts that have since come to explain the recent Chinese government accounting reforms in connection to the Chinese context. While discourses leading up to the reforms seem to echo Western concerns of New Public Management on the surface, the analysis of this article demonstrates how the reforms respond to distinctly local pressures, ideas and objectives.

scholarly journals Implementing new public management in Zimbabwe: Challenges and obstacles

2014 ◽  
Vol 3 (2) ◽  
pp. 43-49
Author(s):  
Daniel Chigudu
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Developing Economies ◽  
Relevant Literature ◽  
Policy Recommendations ◽  
African Countries ◽  
Public Sector Reforms ◽  
New Public ◽  
History Of

This paper is an exploratory study of the new public management (NPM)’s implementation in Zimbabwe. The data presented is a review of the government’s policy initiatives and research publications. Findings suggest fragmented implementation of NPM reforms without requisite administrative skills, lack of resources, ill timing, and political inertia. This research’s underlying significance is that it provides insights to improve NPM and future public sector reforms. It contributes to relevant literature by filling gaps in the research on NPM in Zimbabwe The paper provides policy recommendations necessary for addressing public sector reforms in developing economies particularly in African countries that have a history of political instability.

scholarly journals Intellectual Capital and Sustainable Economic Performance in the Public Sector: The Context of the New Public Management in Malaysia

2021 ◽  
Vol 13 (14) ◽  
pp. 7885
Author(s):  
Kardina Kamaruddin ◽  
Indra Abeysekera
Keyword(s):  
Public Sector ◽  
Intellectual Capital ◽  
Economic Performance ◽  
Public Management ◽  
Structural Equation ◽  
New Public Management ◽  
The Public ◽  
New Public ◽  
Operational Variables ◽  
Construct Dimensions

The New Public Management allows us to reflect upon whether intellectual capital helps public sector organisations meet their performance benchmarks. Sustainable economic performance gains importance from the public sector’s service ideal. Although there have been empirical endeavours using intellectual capital as operational variables, this study examines the theoretically informed relationship between the intellectual capital construct and its construct dimensions and the sustainable economic performance construct and its construct dimensions. The decision-making inputs of senior officials in the Malaysian public sector are vital for evaluating the relationship, as these officials are the individual strategists of the collective organisational strategy. The study conducted a survey that received 1092 usable responses and analysed them using the structural equation modelling research method. The findings showed a robust theoretical relationship between intellectual capital and sustainable economic performance. Furthermore, the study identified intellectual capital items that play a vital role in supporting public sector sustainable economic performance in Malaysia under New Public Management. The findings provide useful knowledge for public sector officials and policymakers, and for further research.

scholarly journals A register of public-sector research organizations as a tool for research policy studies and evaluation

2020 ◽  
Author(s):  
Benedetto Lepori
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Research Policy ◽  
Evaluation Studies ◽  
Policy Studies ◽  
Research Organizations ◽  
New Public ◽  
Public Sector Organizations ◽  
Public Sector Research

Abstract This article presents the conceptual and methodological design of a register of public-sector organizations, as well as a preliminary delineation of such organizations in Europe. Conceptual and methodological issues are discussed, as well as the potential usage of the register for interlining datasets and analysis. The significance of the register for research policy and evaluation studies is also discussed, as related with changes associated with New Public Management reforms.

scholarly journals Accounting and the post-new public management

2018 ◽  
Vol 32 (1) ◽  
pp. 255-279 ◽  
Author(s):  
Ileana Steccolini
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Accounting Research ◽  
Societal Relevance ◽  
New Public ◽  
Public Sector Accounting

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.

scholarly journals New public management and the rise of public sector performance audit

2018 ◽  
Vol 32 (1) ◽  
pp. 280-306 ◽  
Author(s):  
Lee D. Parker ◽  
Kerry Jacobs ◽  
Jana Schmitz
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Key Stakeholders ◽  
New Public ◽  
Performance Audit ◽  
Performance Auditing ◽  
Strong Control

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.

scholarly journals Waiting for the next wave: trajectories, narratives and conveying the state of public sector reform

2009 ◽  
Vol 5 (1) ◽  
Author(s):  
Evert Lindquist
Keyword(s):  
New Zealand ◽  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Economic Transformation ◽  
The State ◽  
Government Officials ◽  
State Sector ◽  
Democratic Reform ◽  
New Public

With the adoption of the State Sector Act in 1988, the New Zealand public sector revolution was in full motion. The Act was one of many initiatives that provided a new framework for government and managing public services (Boston et al., 1996; Scott, 2001). New Zealand rapidly became the poster child for what became known as the New Public Management, and an archetype scrutinised around the world. The audacity and intellectual coherence of the New Zealand model became a standard against which the progress of other governments was judged. These reforms were part of  a larger social and economic transformation which led to dislocation and democratic reform. In the crucible of introducing and implementing these reforms, and in the inevitable re-adjustment phases, New Zealand gained a reputation for continuous reflection on its progress by its political leaders, government officials and a small band of impressive academics.

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