Budgeting and Performance Management in the Public Sector

The public sector management and accounting scholarship has witnessed enormous change over the last four decades, with several reform paradigms such as NPM, NPG, and PV becoming well-known and disseminated worldwide. This book reviews and investigates the key components of these paradigms, analyzes their claimed benefits and drawbacks, and discusses what lies beyond them. It integrates theoretical and empirical insights to better understand the multidimensional processes of reform and change in the public sector and will be essential in guiding students and scholars of public management and accounting.

Format: Hardback
Length: 112 pages
Publication date: 14 May 2021
Publisher: Taylor & Francis Ltd

Over the past four decades, the field of public sector management and accounting scholarship has undergone a significant transformation. Various reform paradigms, such as NPM – New Public Management, NPG – New Public Governance, and PV – Public Value, have gained widespread recognition and dissemination globally. As we enter a new decade, questions arise about the future direction of these paradigms. This book aims to review and investigate the key components of NPM, NPM, and PV, as well as explore what lies beyond these acronyms. It conducts an in-depth analysis of the purported benefits and drawbacks of each paradigm, drawing from a comprehensive review of relevant literature and a series of case studies. By integrating theoretical and empirical insights, the book aims to enhance our understanding of the changes and continuities that have shaped the public sector over the years.

In particular, this book stands out for its innovative approach to exploring reform and change in the public sector through the lenses of performance measurement and budgetary analysis. By focusing on the critical transformations that have occurred in this field, reviewing multiple paradigms, and analyzing diverse practices from a longitudinal and comparative perspective, the book provides invaluable guidance for students and scholars of public management and accounting.

The book is organized into five chapters, each dedicated to a specific aspect of the reform paradigms. Chapter 1 provides an introduction to the topic, outlining the historical context and the key characteristics of the three paradigms. Chapter 2 explores the origins and evolution of NPM, discussing its theoretical foundations, its implementation in various countries, and its perceived benefits and drawbacks. Chapter 3 delves into NPG, examining its theoretical framework, its application in different contexts, and its strengths and challenges. Chapter 4 examines PV, discussing its theoretical foundations, its implementation in public sector organizations, and its potential for promoting public value. Chapter 5 concludes the book by discussing the future of public sector management and accounting scholarship, highlighting the challenges and opportunities that lie ahead.

Throughout the book, the authors employ a rigorous and evidence-based approach, drawing on a wealth of scholarly literature and case studies to support their arguments. The use of performance measurement and budgetary lenses provides a unique perspective on the complex processes of reform and change in the public sector, allowing the authors to examine the successes and failures of different practices from a holistic and comparative standpoint.

In conclusion, this book is a valuable resource for students, scholars, and practitioners interested in understanding the dynamics of public sector management and accounting. By providing a comprehensive review of the key components of NPM, NPG, and PV, as well as exploring what lies beyond these acronyms, the book offers a rich and nuanced understanding of the changes and challenges facing the public sector today. The innovative approach to performance measurement and budgetary analysis provides a valuable framework for analyzing and evaluating reform initiatives in the public sector, and the use of case studies and literature review adds depth and richness to the analysis. As we navigate the uncertain waters of the future, this book will undoubtedly serve as a valuable guide for those seeking to shape the future of public sector management and accounting.

Weight: 266g
Dimension: 145 x 222 x 14 (mm)
ISBN-13: 9780367561673