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Theories informing public sector accounting and financial management changes in the era of new public management

In: Research Handbook on Public Financial Management

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  • Robert Ochoki Nyamori

Abstract

The assumptions and knowledge that underpinned the public sector since the Progressive era seem to have changed beginning from around the 1980s. These changes have been accompanied by transformations to the role, structure and financial management systems of the public sector. The public sector increasingly looks like the private sector. This is especially so in the type of financial management technologies adopted by the public sectors of many countries. These changes, however, are non-uniform between and within countries and regions. While much study has been devoted to the changes which are discerned, less attention has been paid to an understanding of the theories and concepts which underpin these changes. This chapter seeks to illuminate the theories and concepts which animate these changes and the nature of public sector accounting and financial management that has emerged.

Suggested Citation

  • Robert Ochoki Nyamori, 2023. "Theories informing public sector accounting and financial management changes in the era of new public management," Chapters, in: Komla Dzigbede & W. B. Hildreth (ed.), Research Handbook on Public Financial Management, chapter 4, pages 58-76, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20388_4
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    File URL: https://www.elgaronline.com/doi/10.4337/9781800379718.00014
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