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Caught in an evaluatory trap: a dilemma for public services under NPFM

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  • Olov Olson
  • Christopher Humphrey
  • James Guthrie

Abstract

This paper presents a challenge to public sector managers, policy-makers and interested academics. Drawing on the findings of previous international comparative studies of new public financial management (NPFM) reforms, it concludes that public services and their providers are caught in an 'evaluatory trap'. The continual promotion of NPFM reforms, despite their evident repeated failure to meet specified achievements, is argued to be generating a cycle of ever-decreasing public services at ever-increasing costs per service unit. As the legitimacy of public services increasingly rests on the need to be seen as efficient and effective and as definitions of efficiency frequently demand adoption of the latest set of NPFM reforms, it follows that the future for public services is in question.

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  • Olov Olson & Christopher Humphrey & James Guthrie, 2001. "Caught in an evaluatory trap: a dilemma for public services under NPFM," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 505-522.
    • Handle: RePEc:taf:euract:v:10:y:2001:i:3:p:505-522
    DOI: 10.1080/09638180126799
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    14. Maria Antónia Jesus & Susana Jorge, 2010. "From Governmental Accounting to National Accounting: Implications on the Portuguese Central Government Deficit," Notas Económicas, Faculty of Economics, University of Coimbra, issue 31, pages 24-46, June.
    15. Gudrun Baldvinsdottir & Inga-Lill Johansson, 2006. "Responsibility in action: expressions of values in a Swedish company," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(2), pages 112-125, July.
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