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New Public Management: The Cruellest Invention of the Human Spirit?1

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  • IRVINE LAPSLEY

Abstract

This article examines one of the most significant phenomena of the late twentieth and early twenty‐first centuries—the emergence of New Public Management (NPM). NPM has been widely adopted, internationally. However, its adoption is based on governments having faith in its deployment to transform their public sectors using private sector performance criteria. In this article, the case is advanced that the widespread use of NPM is often a cruel disappointment for governments. This is demonstrated by focusing on four key elements of NPM, as practised in the early twenty‐first century—the role of management consultants, the development of e‐government, the emergence of the ‘audit society’ and the increasing importance of risk management.

Suggested Citation

  • Irvine Lapsley, 2009. "New Public Management: The Cruellest Invention of the Human Spirit?1," Abacus, Accounting Foundation, University of Sydney, vol. 45(1), pages 1-21, March.
    • Handle: RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21
    DOI: 10.1111/j.1467-6281.2009.00275.x
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    1. Tobias Scheytt & Kim Soin & Kerstin Sahlin‐Andersson & Michael Power, 2006. "Introduction: Organizations, Risk and Regulation," Journal of Management Studies, Wiley Blackwell, vol. 43(6), pages 1331-1337, September.
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    3. Williams, Alan, 1972. "Cost-benefit analysis: Bastard science? and/or insidious poison in the body politick?," Journal of Public Economics, Elsevier, vol. 1(2), pages 199-225, August.
    4. Gendron, Yves & Cooper, David J. & Townley, Barbara, 2007. "The construction of auditing expertise in measuring government performance," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 101-129.
    5. Michela Arnaboldi & Irvine Lapsley, 2008. "Making Management Auditable: The Implementation of Best Value in Local Government," Abacus, Accounting Foundation, University of Sydney, vol. 44(1), pages 22-47, March.
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