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Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward
Author(s) -
Guthrie James,
Olson Olov,
Humphrey Christopher
Publication year - 1999
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/1468-0408.00082
Subject(s) - public management , accounting , political science , new public management , key (lock) , positive economics , economics , public administration , public economics , public sector , law , ecology , biology
This article provides an overview of the key findings and reflections of a detailed, two year comparative study examining experiences with, and without, New Public Financial Management (NPFM) reforms in eleven different countries. The study highlights the problems of trying to explain such developments through simplistic explanatory variables and emphasises the need for alternative modes of analysis more closely rooted in the different national traditions and values associated with the provision of public services.