Twenty-five years of studying new public management in public administration: Accomplishments and limitations
Elin K. Funck
School of Business and Economics, Linnaeus University, Växjö, Sweden
Search for more papers by this authorCorresponding Author
Tom S. Karlsson
School of Public Administration, University of Gothenburg, Gothenburg, Sweden
Correspondence
Tom S. Karlsson, School of Public Administration, University of Gothenburg, P.O. Box 712, SE-40530, Sweden.
Email: Tom.Karlsson@spa.gu.se
Search for more papers by this authorElin K. Funck
School of Business and Economics, Linnaeus University, Växjö, Sweden
Search for more papers by this authorCorresponding Author
Tom S. Karlsson
School of Public Administration, University of Gothenburg, Gothenburg, Sweden
Correspondence
Tom S. Karlsson, School of Public Administration, University of Gothenburg, P.O. Box 712, SE-40530, Sweden.
Email: Tom.Karlsson@spa.gu.se
Search for more papers by this authorAbstract
In 1991, Christopher Hood made a substantial contribution to public administration research when he formulated the concept of new public management (NPM). His article can in many ways be understood as an enabler of research focused on public sector reforms. To this day, numerous articles and books have been published, discussing the concept itself and the empirical phenomenon. In celebration of the 25-year period since the concept of NPM was introduced, this article revisits the current knowledge through a systematic literature review of 299 articles published between 1991 and 2016. This approach enables a meta-analysis of research published in five top-ranked international public administration journals. We identify four important themes as emerging from our review: (a) a reform with a vague intention, (b) the limping concept, (c) the one-sided perspective, and (d) NPM as the new norm. An important effect of this is that Hood's framework may have been curtailed, leading to a distorted knowledge base when it comes to future studies.
REFERENCES
- Aberbach, J. D., & Christensen, T. (2005). Citizens and consumers. Public Management Review, 7(2), 225–245. https://doi-org.ezproxy.ub.gu.se/10.1080/14719030500091319
- Adolfsson, P., & Wikström, E. (2007). After quantification: Quality dialogue and performance. Financial Accountability & Management, 23(1), 73–89. https://doi.org/10.1111/j.1468-0408.2007.00420.x
10.1111/j.1468-0408.2007.00420.x Google Scholar
- Allen, P. (2009). Restructuring the NHS again: Supply side reform in recent English health care policy. Financial Accountability & Management, 25(4), 373–389. https://doi.org/10.1111/j.1468-0408.2009.00483.x
10.1111/j.1468-0408.2009.00483.x Google Scholar
- Alonso, J. M., Clifton, J., & Díaz-Fuentes, D. (2013). Did new public management matter? An empirical analysis of the outsourcing and decentralization effects on public sector size. Public Management Review, 17(5), 643–660. https://doi.org/10.1080/14719037.2013.822532
- Andersson, T., & Liff, R. (2012). Multiprofessional cooperation and accountability pressures. Public Management Review, 14(6), 835–855. https://doi.org/10.1080/14719037.2011.650053
- Andresani, G., & Ferlie, E. (2006). Studying governance within the British public sector and without. Public Management Review, 8(3), 415–431. https://doi.org/10.1080/14719030600853220
- Arnaboldi, M., Lapsley, I., & Steccolini, I. (2015). Performance management in the public sector: The ultimate challenge. Financial Accountability & Management, 31(1), 1–22. https://doi.org/10.1111/faam.12049
- Aucoin, P. (1988). Contraction managerialism and decentralization in Canadian government. Governance, 1(2), 144–161. https://doi.org/10.1111/j.1468-0491.1988.tb00256.x
10.1111/j.1468-0491.1988.tb00256.x Google Scholar
- Baird, K. M., & Harrison, G. L. (2017). The association between organizational culture and the use of management initiatives in the public sector. Financial Accountability & Management, 33(3), 311–329. https://doi.org/10.1111/faam.12125
- Barrett, S. M. (2004). Implementation studies: Time for a revival? Personal reflections on 20 years of implementation studies. Public Administration, 82(2), 249–262. https://doi.org/10.1111/j.0033-3298.2004.00393.x
- Barton, A. D. (2004). How to profit from defence: A study in the misapplication of business accounting to the public sector in Australia. Financial Accountability & Management, 20(3), 281–304. https://doi.org/10.1111/j.0267-4424.2004.00388.x
10.1111/j.0267-4424.2004.00388.x Google Scholar
- Bernick, E., & Krueger, S. (2010). An assessment of journal quality in public administration. International Journal of Public Administration, 33(2), 98–106. https://doi.org/10.1080/01900690903188891
10.1080/01900690903188891 Google Scholar
- Blomgren, M. (2003). Ordering a profession: Swedish nurses encounter new public management reforms. Financial Accountability & Management, 19(1), 45–71. https://doi-org.ezproxy.ub.gu.se/10.1111/1468-0408.00163
10.1111/1468-0408.00163 Google Scholar
- Bracci, E., Maran, L., & Inglis, R. (2017). Examining the process of performance measurement system design and implementation in two Italian public service organizations. Financial Accountability & Management, 33(4), 406–421. https://doi-org.ezproxy.ub.gu.se/10.1111/faam.12131
- Butterfield, R., Edwards, C., & Woodall, J. (2004). The new public management and the UK Police Service. Public Management Review, 6(3), 395–415. https://doi.org/10.1080/1471903042000256556
10.1080/1471903042000256556 Google Scholar
- Carlin, T. M. (2005). Debating the impact of accrual accounting and reporting in the public sector. Financial Accountability & Management, 21(3), 309–336. https://doi.org/10.1111/j.0267-4424.2005.00223.x
10.1111/j.0267-4424.2005.00223.x Google Scholar
- Carter, N., & Greer, P. (1993). Evaluating agencies: Next steps and performance indicators. Public Administration, 71(3), 407–416. https://doi.org/10.1111/j.1467-9299.1993.tb00982.x
- Catasus, B., & Grönlund, A. (2005). More peace for less money: Measurement and accountability in the Swedish Armed Forces. Financial Accountability & Management, 21(4), 467–484. https://doi.org/10.1111/j.0267-4424.2005.00229.x
10.1111/j.0267-4424.2005.00229.x Google Scholar
- Chandler, J. A. (2002). Deregulation and the decline of public administration teaching in the UK. Public Administration, 80(2), 375–390. https://doi.org/10.1111/1467-9299.00309
- Chenhall, R. H., & Smith, D. (2011). A review of Australian management accounting research: 1980–2009. Accounting & Finance, 51(1), 173–206. https://doi.org/10.1111/j.1467-629X.2010.00371.x
- Christensen, T., & Lægreid, P. (2007). Transcending new public management: The transformation of public sector reforms. Burlington, VT: Ashgate.
- Christensen, T., & Lægreid, P. (2011). The Ashgate research companion to new public management. Farnham, UK: Ashgate.
- Christensen, T., Lægreid, P., Roness, P. G., & Røvik, K. A. (2007). Organization theory and the public sector: Instrument, culture and myth. Abingdon, UK: Routledge.
10.4324/9780203929216 Google Scholar
- Christensen, T., Lie, A., & Lægreid, P. (2008). Beyond new public management: Agencification and regulatory reform in Norway. Financial Accountability & Management, 24(1), 15–30. https://doi.org/10.1111/j.1468-0408.2008.00441.x
10.1111/j.1468-0408.2008.00441.x Google Scholar
- Christiaens, J. (2001). Converging new public management reforms and diverging accounting practices in Flemish local governments. Financial Accountability & Management, 17(2), 153–170. https://doi.org/10.1111/1468-0408.00126
10.1111/1468-0408.00126 Google Scholar
- Christopher, J., & Leung, P. (2015). Tensions arising from imposing NPM in Australian public universities: A management perspective. Financial Accountability & Management, 31(2), 171–191. https://doi.org/10.1111/faam.12053
- Collier, P. M. (2004). Policing in South Africa. Public Management Review, 6(1), 1–20. https://doi.org/10.1080/14719030410001675713
10.1080/14719030410001675713 Google Scholar
- Condrey, S. E., Purvis, K., & Slava, S. S. (2001). Public management reform under stress: The Ukrainian civil service experience. Public Management Review, 3(2), 271–280. https://doi.org/10.1080/14719030122207
10.1080/14719030122207 Google Scholar
- Considine, M., & Lewis, J. M. (2012). Networks and interactivity. Public Management Review, 14(1), 1–22. https://doi.org/10.1080/14719037.2011.589613
- Craig, R., Amernic, J., & Tourish, D. (2014). Perverse audit culture and accountability of the modern public university. Financial Accountability & Management, 30(1), 1–24. https://doi-org.ezproxy.ub.gu.se/10.1111/faam.12025
10.1111/faam.12025 Google Scholar
- Croft, C., Currie, G., & Lockett, A. (2015). Broken ‘two-way windows’? An exploration of professional hybrids. Public Administration, 93(2), 380–394. https://doi.org/10.1111/padm.12115
- Czarniawska, B., & Mazza, C. (2013). Consulting university: A reflection from inside. Financial Accountability & Management, 29(2), 124–139. https://doi-org.ezproxy.ub.gu.se/10.1111/faam.12010
10.1111/faam.12010 Google Scholar
- Dan, S., & Pollitt, C. (2014). NPM can work: An optimistic review of the impact of new public management reforms in central and eastern Europe. Public Management Review, 17(9), 1305–1332. https://doi.org/10.1080/14719037.2014.908662
- Deem, R. (1998). ‘New managerialism’ and higher education: The management of performances and cultures in universities in the United Kingdom. International Studies in Sociology of Education, 8(1), 47–70. https://doi.org/10.1080/0962021980020014
10.1080/0962021980020014 Google Scholar
- Deem, R., & Brehony, K. J. (2005). Management as ideology: The case of ‘new managerialism’ in higher education. Oxford Review of Education, 31(2), 217–235. https://doi.org/10.1080/03054980500117827
- Demirag, I., & Khadaroo, I. (2008). Accountability and value for money in private finance initiative contracts. Financial Accountability & Management, 24(4), 455–478. https://doi.org/10.1111/j.1468-0408.2008.00462.x
10.1111/j.1468-0408.2008.00462.x Google Scholar
- Denhardt, J. V., & Denhardt, R. B. (2015). The new public service revisited. Public Administration Review, 75(5), 664–672. https://doi.org/10.1111/puar.12347
- Denhardt, R. B., & Denhardt, J. V. (2000). The new public service: Serving rather than steering. Public Administration Review, 60(6), 549–559. https://doi.org/10.1111/0033-3352.00117
- Denhardt, R. B., & Denhardt, J. V. (2001). The new public service: Putting democracy first. National Civic Review, 90(4), 391–400. https://doi.org/10.1002/ncr.90410
10.1002/ncr.90410 Google Scholar
- Denison, D. R. (1990). Corporate culture and organizational effectiveness. Oxford: John Wiley & Sons.
- Dent, M. (2006). Patient choice and medicine in health care. Public Management Review, 8(3), 449–462. https://doi.org/10.1080/14719030600853360
- Diefenbach, T. (2009). New public management in public sector organizations: The dark sides of managerialistic “enlightenment.” Public Administration, 87(4), 892–909. https://doi.org/10.1111/j.1467-9299.2009.01766.x
- Dittman, D. A., Hesford, J. W., & Potter, G. (2009). Managerial accounting in the hospitality industry. Handbooks of Management Accounting Research, 3, 1353–1369. https://doi.org/10.1016/S1751-3243(07)03008-8
10.1016/S1751-3243(07)03008-8 Google Scholar
- Doolin, B. (2001). Doctors as managers: New public management in a New Zealand hospital. Public Management Review, 3(2), 231–254. https://doi.org/10.1080/14616670010029601
10.1080/14616670010029601 Google Scholar
- Dunleavy, P., & Hood, C. (1994). From old public administration to new public management. Public Money & Management, 14(3), 9–16. https://doi.org/10.1080/09540969409387823
- Dunleavy, P., Margetts, H., Bastow, S., & Tinkler, J. (2006). New public management is dead—Long live digital-era governance. Journal of Public Administration Research & Theory, 16(3), 467–494. https://doi.org/10.1093/jopart/mui057
- Dunn, W. N., & Miller, D. Y. (2007). A critique of the new public management and the neo-weberian state: Advancing a critical theory of administrative reform. Public Organization Review, 7(4), 345–358. https://doi.org/10.1007/s11115-007-0042-3
10.1007/s11115-007-0042-3 Google Scholar
- Dupont, B. (2005). Budgetary control of Australian police services and the new governance of security. International Review of Administrative Sciences, 71(1), 71–82. https://doi.org/10.1177/0020852305051684
- English, L. M. (2007). Performance audit of Australian public private partnerships: Legitimising government policies or providing independent oversight? Financial Accountability & Management, 23(3), 313–336. https://doi.org/10.1111/j.1468-0408.2007.00431.x
10.1111/j.1468-0408.2007.00431.x Google Scholar
- Fay, D. L., & Zavattaro, S. M. (2016). Branding and isomorphism: The case of higher education. Public Administration Review, 76(5), 805–815. https://doi.org/10.1111/puar.12626
- Ferlie, E., & McGivern, G. (2014). Bringing Anglo-Governmentality into public management scholarship: The case of evidence-based medicine in UK health care. Journal of Public Administration Research & Theory, 24, 59–83. https://doi.org/10.1093/jopart/mut002
- Ford, M. R., & Ihrke, D. M. (2015). A comparison of public and charter school board governance in three states. Nonprofit Management & Leadership, 25(4), 403–416. https://doi.org/10.1002/nml.21133
- Forrester, J. P., & Watson, S. S. (1994). An assessment of public administration journals: The perspective of editors and editorial board members. Public Administration Review, 54(5), 474–482. https://doi.org/10.2307/976433
- Frederickson, G. H. (1999). Ethics and the new managerialism. Public Administration & Management, 4(2), 299–324.
- Funck, E. K. (2015). Audit as Leviathan: Constructing quality registers in Swedish health care. Financial Accountability & Management, 31(4), 415–438. https://doi.org/10.1111/faam.12063
- Gallego, R. (2000). Introducing purchaser/provider separation in the Catalan health administration: A budget analysis. Public Administration, 78(2), 423–442. https://doi.org/10.1111/1467-9299.00213
- Geddes, L. (2012). In search of collaborative public management. Public Management Review, 14(7), 947–966. https://doi.org/10.1080/14719037.2011.650057
- Gewirtz, S., & Ball, S. (2000). From “Welfarism” to “New Managerialism”: Shifting discourses of school headship in the education marketplace. Discourse: Studies in the Cultural Politics of Education, 21(3), 253–268. https://doi-org.ezproxy.ub.gu.se/10.1080/713661162
10.1080/713661162 Google Scholar
- Goddard, A. (2005). Accounting and NPM in UK local government: Contributions towards governance and accountability. Financial Accountability & Management, 21(2), 191–218. https://doi.org/10.1111/j.1468-0408.2005.00215.x
10.1111/j.1468-0408.2005.00215.x Google Scholar
- Goldfinch, S., & Wallis, J. O. E. (2010). Two myths of convergence in public management reform. Public Administration, 88(4), 1099–1115. https://doi.org/10.1111/j.1467-9299.2010.01848.x
- Groot, T. (1999). Budgetary reforms in the non-profit sector: A comparative analysis of experiences in health care and higher education in the Netherlands. Financial Accountability & Management, 15(3–4), 353–376. https://doi.org/10.1111/1468-0408.00089
10.1111/1468-0408.00089 Google Scholar
- Groot, T., & Budding, T. (2004). The influence of new public management practices on product costing and service pricing decisions in Dutch municipalities. Financial Accountability & Management, 20(4), 421–443. https://doi.org/10.1111/j.1468-0408.2004.00202.x
10.1111/j.1468-0408.2004.00202.x Google Scholar
- Groot, T., & Budding, T. (2008). New public management's current issues and future prospects. Financial Accountability & Management, 24(1), 1–13. https://doi.org/10.1111/j.1468-0408.2008.00440.x
10.1111/j.1468-0408.2008.00440.x Google Scholar
- Grosso, A. L., & Van Ryzin, G. G. (2012). Public management reform and citizen perceptions of the UK health system. International Review of Administrative Sciences, 78(3), 494–513. https://doi.org/10.1177/0020852312442658
- Guthrie, J. (1998). Application of accrual accounting in the Australian public sector – rhetoric or reality. Financial Accountability & Management, 14(1), 1–19. https://doi.org/10.1111/1468-0408.00047
- Guthrie, J., Olson, O., & Humphrey, C. (1999). Debating developments in new public financial management: The limits of global theorising and some new ways forward. Financial Accountability & Management, 15(3–4), 209–228. https://doi.org/10.1111/1468-0408.00082
10.1111/1468-0408.00082 Google Scholar
- Guyomarch, A. (1999). “Public service,” “Public management,” and the “Modernization” of French public administration. Public Administration, 77(1), 171–193. https://doi.org/10.1111/1467-9299.00149
- Häikiö, L. (2010). The diversity of citizenship and democracy in local public management reform. Public Management Review, 12(3), 363–384. https://doi.org/10.1080/14719030903286649
- Hammerschmid, G., Van de Walle, S., Andrews, R., & Mostafa, A. M. S. (2018). New public management reforms in Europe and their effects: Findings from a 20-country top executive survey. International Review of Administrative Sciences, 0(0) 1–20. https://doi.org/10.1177/0020852317751632
- Hansen, K. (2001). Local councillors: Between local “government” and local “governance.” Public Administration, 79(1), 105–123. https://doi.org/10.1111/1467-9299.00248
- Hartley, J., Butler, M. J., & Benington, J. (2002). Local government modernization: UK and comparative analysis from an organizational perspective. Public Management Review, 4(3), 387–404. https://doi.org/10.1080/14616670210151612
10.1080/14616670210151612 Google Scholar
- Hill, M. J., & Hupe, P. L. (2014). Implementing public policy: An introduction to the study of operational governance. Los Angeles, CA: SAGE.
- Hodges, R., & Grubnic, S. (2010). Local authority e-government partnership in England: A case study. Financial Accountability & Management, 26(1), 42–64. https://doi-org.ezproxy.ub.gu.se/10.1111/j.1468-0408.2009.00490.x
10.1111/j.1468-0408.2009.00490.x Google Scholar
- Holmgren Caicedo, M., Mårtensson, M., & Tamm Hallström, K. (2017). The development of the management accountant's role revisited: An example from the Swedish Social Insurance Agency. Financial Accountability & Management. https://doi.org/10.1111/faam.12156
- Hood, C. (1991). A public management for all seasons? Public Administration, 6(3), 3–19. https://doi.org/10.1111/j.1467-9299.1991.tb00779.x
- Hood, C. (1995). The “new public management” in the 1980s: Variations on a theme. Accounting, Organizations and Society, 20(2–3), 93–110. https://doi.org/10.1016/0361-3682(93)E0001-W
- Hood, C. (2000). Paradoxes of public-sector managerialism, Old Public Management and public service bargains. International Public Management Journal, 3(1), 1–22. https://doi.org/10.1016/S1096-7494(00)00032-5
10.1016/S1096-7494(00)00032-5 Google Scholar
- Hood, C. (2011). Book review. The Ashgate research companion to new public management. Governance, 24(4), 737–739.
- Hood, C., & Dixon, R. (2015). A government that worked better and cost less? Evaluating three decades of reform and change in UK central government. Oxford: Oxford University Press.
10.1093/acprof:oso/9780199687022.001.0001 Google Scholar
- Hood, C., & Dixon, R. (2016). Not what it said on the tin? Reflections on three decades of UK public management reform. Financial Accountability & Management, 32(4), 409–428. https://doi.org/10.1111/faam.12095
- Hood, C., & Peters, G. (2004). The middle aging of new public management: Into the age of paradox? Journal of Public Administration Research & Theory, 14(3), 267–282. 10.1093/jopart/muh019
- Hoque, Z. (2014). 20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research. British Accounting Review, 46(1), 33–59. https://doi.org/10.1016/j.bar.2013.10.003
- Hyndman, N., & Anderson, R. (1997). A study of the use of targets in the planning documents of executive agencies. Financial Accountability & Management, 13(2), 139–163. https://doi.org/10.1111/1468-0408.00031
10.1111/1468-0408.00031 Google Scholar
- Hyndman, N., & Lapsley, I. (2016). New public management: The story continues. Financial Accountability & Management, 32(4), 385–408. https://doi.org/10.1111/faam.12100
- Hyndman, N., & Liguori, M. (2016). Public sector reforms: Changing contours on an NPM landscape. Financial Accountability & Management, 32(1), 5–32. https://doi.org/10.1111/faam.12078
- Irvine, H., Lazarevski, K., & Dolnicar, S. (2009). Strings attached: New public management, competitive grant funding and social capital. Financial Accountability & Management, 25(2), 225–252. https://doi.org/10.1111/j.1468-0408.2009.00475.x
10.1111/j.1468-0408.2009.00475.x Google Scholar
- Jacobs, K. (2016). Theorising interdisciplinary public sector accounting research. Financial Accountability & Management, 32(4), 469–488. https://doi.org/10.1111/faam.12093
- Jansen, E. P. (2008). New public management: Perspectives on performance and the use of performance information. Financial Accountability & Management, 24(2), 169–191. https://doi.org/10.1111/j.1468-0408.2008.00447.x
10.1111/j.1468-0408.2008.00447.x Google Scholar
- Jackson, A., & Lapsley, I. (2003). The diffusion of accounting practices in the new “managerial” public sector. International Journal of Public Sector Management, 16(5), 359–372. https://doi.org/10.1108/09513550310489304
10.1108/09513550310489304 Google Scholar
- Jeppesen, K. K. (2012). Jurisdictional competition between private and public sector auditors: The case of the Danish certified public sector auditor qualification. Financial Accountability & Management, 28(2), 215–246. https://doi.org/10.1111/j.1468-0408.2012.00543.x
10.1111/j.1468-0408.2012.00543.x Google Scholar
- Johnsen, Å. (1999). Implementation mode and local government performance measurement: A Norwegian experience. Financial Accountability & Management, 15(1), 41–66. https://doi.org/10.1111/1468-0408.t01-1-00073
10.1111/1468-0408.t01-1-00073 Google Scholar
- Johansson, T., & Siverbo, S. (2009). Explaining the utilization of relative performance evaluation in local government: A multi-theoretical study using data from Sweden. Financial Accountability & Management, 25(2), 197–224. https://doi.org/10.1111/j.1468-0408.2009.00474.x
10.1111/j.1468-0408.2009.00474.x Google Scholar
- Kaboolian, L. (1998). The new public management: Challenging the boundaries of the management vs. administration debate. Public Administration Review, 58(3), 189–193. https://doi.org/10.2307/976558
- Karlsson, T. S. (2014). Manager and civil servant: Exploring actors’ taken-for-granted assumptions in public administration. Lund: Lund University.
- Karlsson, T. S. (2017a). New public management: Ett nyliberalt 90-talsfenomen? Lund: Studentlitteratur.
- Karlsson, T. S. (2017b). Shaping NPM: Social democratic values at work. In I. Lapsley & H. Knutsson (Eds.), Modernizing the public sector: Scandinavian perspectives (pp. 37–52). London: Routledge.
- Karlsson, T. S. (2019a). Public administration in transition: Studying understandings and legitimations amongst middle managers within a government agency. Journal of Language and Politics, 18(1), 107–130. https://doi.org/10.1075/jlp.17070.kar
- Karlsson, T. S. (2019b). Searching for managerial discretion: How public managers engage managerialism as a rationalization for increased latitude of action. Public Management Review, 21(3), 315–333. https://doi.org/10.1080/14719037.2018.1473475
- Kastberg, G. (2016). Trust and Control in network relations: A study of a public sector setting. Financial Accountability & Management, 32(1), 33–56. https://doi.org/10.1111/faam.12079
- Kelly, R., Doyle, G., & O'Donohoe, S. (2015). Framing performance management of acute-care hospitals by interlacing NPM and institutional perspectives: A new theoretical framework. Financial Accountability & Management, 31(1), 69–91. https://doi.org/10.1111/faam.12047
- Kickert, W. J. (2003). Beyond public management: Shifting frames of reference in administrative reforms in the Netherlands. Public Management Review, 5(3), 377–399. https://doi.org/10.1080/1471903032000146955
10.1080/1471903032000146955 Google Scholar
- Kirkpatrick, I., & Ackroyd, S. (2003). Transforming the professional archetype: The new managerialism in the UK public services. Public Management Review, 5(4), 509–529. https://doi.org/10.1080/1471903032000178563
10.1080/1471903032000178563 Google Scholar
- Kuhlmann, S. (2010). Performance measurement in European local governments: A comparative analysis of reform experiences in Great Britain, France, Sweden and Germany. International Review of Administrative Sciences, 76(2), 331–345. https://doi.org/10.1177/0020852310372050
- Kuhlmann, S., & Wollmann, H. (2014). Introduction to comparative public administration: Administrative systems and reforms in Europe. Cheltenham, UK: Edward Elgar.
- Kurunmäki, L., Lapsley, I., & Melia, K. (2003). Accountingization v. legitimization: A comparative study of the use of accounting information in intensive care. Management Accounting Research, 14(2), 112–139. https://doi.org/10.1016/S1044-5005(03)00019-2
10.1016/S1044-5005(03)00019-2 Google Scholar
- Kurunmäki, L., Mennicken, A., & Miller, P. (2016). Quantifying, economising, and marketising: Democratising the social sphere? Sociologie du travail, 58(4), 390–402. https://doi.org/10.1016/j.soctra.2016.09.018
- Lægreid, P. (2017). Transcending new public management: The transformation of public sector reforms. Abingdon, UK: Routledge.
10.1093/acrefore/9780190228637.013.159 Google Scholar
- Lapsley, I. (1999). Accounting and the new public management: Instruments of substantive efficiency or a rationalising modernity? Financial Accountability & Management, 15(3–4), 201–207. https://doi.org/10.1111/1468-0408.00081
10.1111/1468-0408.00081 Google Scholar
- Lapsley, I. (2008). The NPM agenda: Back to the future. Financial Accountability & Management, 24(1), 77–96. https://doi.org/10.1111/j.1468-0408.2008.00444.x
10.1111/j.1468-0408.2008.00444.x Google Scholar
- Lapsley, I. (2009). New public management: The cruellest invention of the human spirit? Journal of Accounting, Finance and Business Studies, 45(1), 1–21. https://doi.org/10.1111/j.1467-6281.2009.00275.x
- I. Lapsley, & H. Knutsson (Eds.). (2017). Modernizing the public sector: Scandinavian perspectives. London: Routledge.
- Lapsley, I., & Oldfield, R. (2001). Transforming the public sector: Management consultants as agents of change. European Accounting Review, 10(3), 523–543. https://doi.org/10.1080/713764628
10.1080/713764628 Google Scholar
- Lapsley, I., Miller, P., & Pollock, N. (2013). Foreword management consultants: Demons or benign change agents? Financial Accountability & Management, 29(2), 117–123. https://doi.org/10.1111/faam.12013
10.1111/faam.12013 Google Scholar
- Lapsley, I., & Skærbæk, P. (2012). Why the public sector matters. Financial Accountability & Management, 28(4), 355–358. https://doi.org/10.1111/j.1468-0408.2012.00550.x
10.1111/j.1468-0408.2012.00550.x Google Scholar
- Lapsley, I., & Wright, E. (2004). The diffusion of management accounting innovations in the public sector: A research agenda. Management Accounting Research, 15(3), 355–374. https://doi.org/10.1016/j.mar.2003.12.007
10.1016/j.mar.2003.12.007 Google Scholar
- Le Grand, J. (1991). Quasi-markets and social policy. Economic Journal, 101(408), 1256–1267. https://doi.org/10.2307/2234441
- Lewis, B., & Stiles, D. (2004). How invisible are the Emperor's new clothes? Public Management Review, 6(4), 453–472. https://doi.org/10.1080/1471903042000303283
10.1080/1471903042000303283 Google Scholar
- Lindlbauer, I., Winter, V., & Schreyögg, J. (2015). Antecedents and consequences of corporatization: An empirical analysis of German public hospitals. Journal of Public Administration Research and Theory, 26(2), 309–326. https://doi.org/10.1093/jopart/muv016
- Lynn, L. E. (1998). The new public management: How to transform a theme into a legacy. Public Administration Review, 231–237. https://doi.org/10.2307/976563
- Lynn, L. E. (2001). Globalization and administrative reform: What is happening in theory? Public Management Review, 3(2), 191–208. https://doi.org/10.1080/14616670010029584
10.1080/14616670010029584 Google Scholar
- Lynn, L. E. (2006). Public management: Old and new. New York: Routledge.
10.4324/9780203964774 Google Scholar
- Maesschalck, J. (2004). The impact of new public management reforms on public servants' ethics: Towards a theory. Public Administration, 82(2), 465–489. https://doi.org/10.1111/j.0033-3298.2004.00403.x
- Malmmose, M. (2019). Accounting research on health care: Trends and gaps. Financial Accountability & Management, 35(1), 90–114. https://doi-org.ezproxy.ub.gu.se/10.1111/faam.12183
- Matland, R. E. (1995). Synthesizing the implementation literature: The ambiguity-conflict model of policy implementation. Journal of Public Administration Research and Theory, 5(2), 145–174. Retrieved from https://www.jstor.org/stable/1181674
- Mättö, T., & Sippola, K. (2016). Cost management in the public sector: Legitimation behaviour and relevant decision making. Financial Accountability & Management, 32(2), 179–201. https://doi.org/10.1111/faam.12085
- Mautner, G. (2010). Language and the market society: Critical reflections on discourse and dominance. Abingdon, UK: Routledge.
10.4324/9780203855997 Google Scholar
- Mayston, D. J. (1999). The private finance initiative in the national health service: An unhealthy development in new public management? Financial Accountability & Management, 15(3–4), 249–274. https://doi.org/10.1111/1468-0408.00084
10.1111/1468-0408.00084 Google Scholar
- McGuire, L. (2001). Service charters-global convergence or national divergence? A comparison of initiatives in Australia, the United Kingdom and the United States. Public Management Review, 3(4), 493–524.
10.1080/14616670110071856 Google Scholar
- McLeod, R. H., & Harun, H. (2014). Public sector accounting reform at local government level in Indonesia. Financial Accountability & Management, 30(2), 238–258. https://doi.org/10.1111/faam.12035
10.1111/faam.12035 Google Scholar
- Megginson, W. L., & Netter, J. M. (2001). From state to market: A survey of empirical studies on privatization. Journal of Economic Literature, 39(2), 321–389. https://doi.org/10.1257/jel.39.2.321
- Mennicken, A. (2013). “Too big to fail and too big to succeed”: Accounting and privatisation in the prison service of England and Wales. Financial Accountability & Management, 29(2), 206–226. https://doi-org.ezproxy.ub.gu.se/10.1111/faam.12012
10.1111/faam.12012 Google Scholar
- Modell, S. (2004). Performance measurement myths in the public sector: A research note. Financial Accountability & Management, 20(1), 39–55. https://doi.org/10.1111/j.1468-0408.2004.00185.x
10.1111/j.1468-0408.2004.00185.x Google Scholar
- Mouritsen, J., Thorbjørnsen, S., Bukh, P. N., & Johansen, M. R. (2005). Intellectual capital and the discourses of love and entrepreneurship in new public management. Financial Accountability & Management, 21(3), 279–290. https://doi.org/10.1111/j.0267-4424.2005.00221.x
10.1111/j.0267-4424.2005.00221.x Google Scholar
- Noblet, A. J., & Rodwell, J. J. (2009). Identifying the predictors of employee health and satisfaction in an NPM environment: Testing a comprehensive and non-linear demand-control-support model. Public Management Review, 11(5), 663–683.
- Nyland, K., & Pettersen, I. J. (2004). The control gap: The role of budgets, accounting information and (non-)decisions in hospital settings. Financial Accountability & Management, 20(1), 77–102. https://doi.org/10.1111/j.1468-0408.2004.00187.x
10.1111/j.1468-0408.2004.00187.x Google Scholar
- Nyström Höög, C., & Björkvall, A. (2018). Keeping the discussion among civil servants alive: “Platform of values” as an emerging genre within the public sector in Sweden. Scandinavian Journal of Public Administration, 22(3), 17–38.
- Osborne, D., & Gaebler, T. (1992). Reinventing government: How the entrepreneurial spirit is transforming the public sector. New York: Plume.
- Osborne, S. (2006). The new public governance? Public Management Review, 8(3), 377–387. https://doi.org/10.1080/14719030600853022
- Osborne, S. (2010). Delivering public services: Time for a new theory? Public Management Review, 12(1), 1–10. https://doi.org/10.1080/14719030903495232
- Page, S. (2005). What's new about the new public management? Administrative change in the human services. Public Administration Review, 65(6), 713–727. https://doi.org/10.1111/j.1540-6210.2005.00500.x
- Pallott, J. (1999). Beyond NPM: Developing strategic capacity. Financial Accountability & Management, 15(3-4), 419–426. https://doi-org.ezproxy.ub.gu.se/10.1111/1468-0408.00092
10.1111/1468-0408.00092 Google Scholar
- Park, S. M., & Joaquin, M. E. (2012). Of alternating waves and shifting shores: The configuration of reform values in the US federal bureaucracy. International Review of Administrative Sciences, 78(3), 514–536. https://doi.org/10.1177/0020852312442659
- Parker, L. D. (2012). From privatised to hybrid corporatised higher education: A global financial management discourse. Financial Accountability & Management, 28(3), 247–268. https://doi.org/10.1111/j.1468-0408.2012.00544.x
10.1111/j.1468-0408.2012.00544.x Google Scholar
- Pettersen, I. J. (1999). Accountable management reforms: Why the Norwegian hospital reform experiment got lost in implementation. Financial Accountability & Management, 15(3-4), 377–396. https://doi.org/10.1111/1468-0408.00090
10.1111/1468-0408.00090 Google Scholar
- Pierre, J. (1995). Bureaucracy in the modern state: An introduction to comparative public administration. Aldershot, UK: Edward Elgar.
- Piotrowski, S. J., & Rosenbloom, D. H. (2002). Nonmission-based values in results-oriented public management: The case of freedom of information. Public Administration Review, 62(6), 643–657. Retrieved from https://www.jstor.org/stable/3110323
- Pollitt, C. (1993). Managerialism and the public services: Cuts or cultural change in the 1990s? (2nd ed.). Oxford: Blackwell.
- Pollitt, C. (2000). Is the emperor in his underwear? An analysis of the impacts of public management reform. Public Management, 2(2), 181–199. https://doi.org/10.1080/14719030000000009
- Pollitt, C. (2007). The new public management: An overview of its current status. Administratie si Management Public, 8, 110–115.
- Pollitt, C. (2009). Bureaucracies remember, post-bureaucratic organization forget? Public Administration, 87(2), 198–218. https://doi.org/10.1111/j.1467-9299.2008.01738.x
- Pollitt, C. (2016). Managerialism redux? Financial Accountability & Management, 32(4), 429–447. https://doi.org/10.1111/faam.12094
- Pollitt, C., & Bouckaert, G. (2000). Public management reform (1st ed.). Oxford: Oxford University Press.
- Pollitt, C., & Bouckaert, G. (2011). Public management reform: A comparative analysis—New public management, governance, and the neo-weberian state (3rd ed.). Oxford: Oxford University Press.
- Pollitt, C., & Bouckaert, G. (2017). Public management reform: A comparative analysis—Into the age of austerity (4th ed.). New York: Oxford University Press.
- Pollitt, C., & Dan, S. (2011). The impacts of the new public management in Europe: A meta-analysis (2211-2006). Retrieved from http://www.cocops.eu/wp-content/uploads/2011/09/COCOPS_workingpaper_No31.pdf
- Pollitt, C., & Summa, H. (1997). Reflexive watchdogs? How supreme audit institutions account for themselves. Public Administration, 75(2), 313–336. https://doi.org/10.1111/1467-9299.00063
- Power, M. (1997). The audit society: Rituals of verification. Oxford: Oxford University Press.
- Power, M., & Laughlin, M. R. (1992). Critical theory and accounting. In M. Alvesson & H. Willmott (Eds.), Critical management studies (pp. 113–135). London: SAGE.
- Prager, J. (2008). Contract city redux: Weston, Florida, as the ultimate new public management model city. Public Administration Review, 68(1), 167–180. Retrieved from https://www.jstor.org/stable/25145586
- Pressman, J. L., & Wildavsky, A. B. (1973). Implementation: How great expectations in Washington are dashed in Oakland: Or, why it's amazing that federal programs work at all. Berkeley, CA: University of California Press.
- Riccucci, N. M., & Thompson, F. J. (2008). The new public management, homeland security, and the politics of civil service reform. Public Administration Review, 68(5), 877–890. Retrieved from https://www.jstor.org/stable/25145675
- Richardson, S., & Cullen, J. (2000). Autopsy of change: Contextualising entrepreneurial and accounting potential in the NHS. Financial Accountability & Management, 16(4), 353–372. https://doi.org/10.1111/1468-0408.00112
10.1111/1468-0408.00112 Google Scholar
- Robbins, G. (2007). Obstacles to implementation of new public management in an Irish hospital. Financial Accountability & Management, 23(1), 55–71. https://doi.org/10.1111/j.1468-0408.2007.00419.x
10.1111/j.1468-0408.2007.00419.x Google Scholar
- Robbins, G., Mulligan, E., & Keenan, F. (2015). E-government in the Irish revenue: The revenue on-line service (ROS) – A success story? Financial Accountability & Management, https://doi.org/10.1111/faam.12061
- Rodgers, R., & Rodgers, N. (2000). Defining the boundaries of public administration: Undisciplined mongrels versus disciplined purists. Public Administration Review, 60(5), 435–445. Retrieved from https://www.jstor.org/stable/3110231
- Rouillard, L. (1999). Technology and simulation: For a participative democracy in the era of new public management. International Review of Administrative Sciences, 65(3), 371–380. https://doi.org/10.1177/0020852399653006
- Seal, W. (1999). Accounting and competitive tendering in UK local government: An institutionalist interpretation of the new public management. Financial Accountability & Management, 15(3–4), 309–327. https://doi.org/10.1111/1468-0408.00087
10.1111/1468-0408.00087 Google Scholar
- Sheaff, R., & West, M. (1997). Marketization, managers and moral strain: Chairmen, directors and public service ethos in the national health service. Public Administration, 75(2), 189–206. https://doi.org/10.1111/1467-9299.00056
- Shaw, R. (2013). Another size fits all? Public value management and challenges for institutional design. Public Management Review, 15(4), 477–500. https://doi.org/10.1080/14719037.2012.664017
- Shields, M. D. (1997). Research in management accounting by North Americans in the 1990s. Journal of Management Accounting Research, 9, 3–61.
- Soss, J., Fording, R., & Schram, S. F. (2011). The organization of discipline: From performance management to perversity and punishment. Journal of Public Administration Research and Theory, 21(Suppl. 2), i203–i232. https://doi.org/10.1093/jopart/muq095
- Siverbo, S. (2004). The purchaser-provider split in principle and practice: Experiences from Sweden. Financial Accountability & Management, 20(4), 401–420. https://doi.org/10.1111/j.1468-0408.2004.00201.x
10.1111/j.1468-0408.2004.00201.x Google Scholar
- Skærbæk, P., & Thorbjørnsen, S. (2007). The commodification of the Danish defence forces and the troubled identities of its officers. Financial Accountability & Management, 23(3), 243–268. https://doi.org/10.1111/j.1468-0408.2007.00428.x
10.1111/j.1468-0408.2007.00428.x Google Scholar
- Talib, A. A. (2003). The offspring of new public management in English Universities: ‘Accountability’, ‘performance measurement’, ‘goal-setting’ and the prodigal child – the RAE. Public Management Review, 5(4), 573–583. https://doi.org/10.1080/1471903032000178590
10.1080/1471903032000178590 Google Scholar
- Teo, S. T., Pick, D., Xerri, M., & Newton, C. (2016). Person–organization fit and public service motivation in the context of change. Public Management Review, 18(5), 740–762. https://doi.org/10.1080/14719037.2015.1045016
- Ter Bogt, H. J. (2008). Management accounting change and new public management in local government: A reassessment of ambitions and results—An institutionalist approach to accounting change in the Dutch public sector. Financial Accountability & Management, 24(3), 209–241. https://doi.org/10.1111/j.1468-0408.2008.00451.x
10.1111/j.1468-0408.2008.00451.x Google Scholar
- Thomassen, J.-P., Ahaus, K., Van de Walle, S., & Nabitz, U. (2014). An implementation framework for public service charters: Results of a concept mapping study. Public Management Review, 16(4), 570–589. https://doi.org/10.1080/14719037.2012.726062
- Torres, L., & Pina, V. (2004). Reshaping public administration: The Spanish experience compared to the UK. Public Administration, 82(2), 445–464. https://doi.org/10.1111/j.0033-3298.2004.00402.x
- Townley, B. (2001). The cult of modernity. Financial Accountability & Management, 17(4), 303–310. https://doi.org/10.1111/1468-0408.00134
10.1111/1468-0408.00134 Google Scholar
- Trow, M. (1994). Managerialism and the academic profession: The case of England. Higher Education Policy, 7(2), 11–18. Retrieved from https://doi.org.ezproxy.ub.gu.se/10.1057/hep.1994.13
10.1057/hep.1994.13 Google Scholar
- Tremblay, M. S. (2012). Illusions of control? The extension of new public management through corporate governance regulation. Financial Accountability & Management, 28(4), 395–416. https://doi.org/10.1111/j.1468-0408.2012.00553.x
10.1111/j.1468-0408.2012.00553.x Google Scholar
- Tummers, L., Bekkers, V., & Steijn, B. (2009). Policy alienation of public professionals: Application in a new public management context. Public Management Review, 11(5), 685–706. https://doi.org/10.1080/14719030902798230
- Van de Walle, S., & van Delft, R. (2015). Publishing in public administration: Issues with defining, comparing, and ranking the output of universities. International Public Management Journal, 18(1), 87–107. https://doi.org/10.1080/10967494.2014.972482
- van Helden, J. G., Johnsen, Å., & Vakkuri, J. (2008). Distinctive research patterns on public sector performance measurement of public administration and accounting disciplines. Public Management Review, 10(5), 641–651. https://doi.org/10.1080/14719030802264366
- van Hengel, H., Budding, T., & Groot, T. (2014). Loosely coupled results control in Dutch municipalities. Financial Accountability & Management, 30(1), 49–74. https://doi.org/10.1111/faam.12027
10.1111/faam.12027 Google Scholar
- van Thiel, S. (2007). “New Public Managers” in Europe: Changes and trends. In C. Pollit, S. Thiel, & V. Homburg (Eds.), The new public management in Europe: Adaption and Alternatives (pp. 90–106). Basingstoke, UK: Palgrave, MacMillan.
10.1057/9780230625365_6 Google Scholar
- Verhoest, K., Bouckaert, G., & Peters, B. G. (2007). Janus-faced reorganization: Specialization and coordination in four OECD countries in the period 1980–2005. International Review of Administrative Sciences, 73(3), 325–348. https://doi.org/10.1177/0020852307081144
- Yamamoto, K. (1999). Accounting system reform in Japanese local governments. Financial Accountability & Management, 15(3–4), 291–307. https://doi.org/10.1111/1468-0408.00086
- Wiesel, F., & Modell, S. (2014). From new public management to new public governance? Hybridization and implications for public sector consumerism. Financial Accountability & Management, 30(2), 175–205. https://doi.org/10.1111/faam.12033
10.1111/faam.12033 Google Scholar