Accounting, New Public Management and American Politics: Theoretical Insights into the National Performance Review

Critical Perspectives on Accounting

Volumn 18, Issue 1, 2007, Pages 33-58

  Watkins, Ann L ^a   Arrington, C Edward ^a  

^a UNIVERSITY OF NORTH CAROLINA AT GREENSBORO   (United States)

Author keywords

Accounting; Critical accounting; National Performance Review; New Public Management; Political theory; Postmodern politics; Public sector; Welfare reforms

Indexed keywords

EID: 33751010447     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2005.02.003     Document Type: Article

References (67)

1. Arrington C.E., and Francis J. Giving economic accounts: accounting as cultural practice. Acc Organ Soc 18 2-3 (1993) 107-125
2. Arrington C.E., and Watkins A.L. Maintaining "critical intent" within a postmodern theoretical perspective on accounting research. Crit Perspect Acc 13 2 (2002) 139-157
3. Bernstein R. Philosophical profiles: essays in a pragmatic mode (1986), University of Pennsylvania Press, Philadelphia, PA
4. Boden R., Bummett P., Cox D., and Barker K. Men in white coats ... men in grey suits New Public Management and the funding of Science and Technology Services to the UK government. Acc Aud Accountability J 11 3 (1998) 267
5. Broadbent J., and Laughlin R. Resisting the 'New Public Management': absorption and absorbing groups in schools and GP practices in the UK. Acc Aud Accountability 11 4 (1998) 403
6. Churchman D. Voices of the Academy: Academics' Responses to the Corporatizing of Academia. Crit Perspect Acc 13 (2002) 643-656
7. Clinton W.J., and Gore A. Putting people first: how we can all change America (1992), Random House Inc.
8. Connolly W. Politics and ambiguity (1987), The University of Wisconsin Press, Madison, WI
9. Dewey J. Individualism: old and new. New York: Minton, Balch; 1930.
10. Dillard J. Dialectical possibilities of the thwarted responsibilities. Crit Perspect Acc 13 (2002) 621-641
11. Dillard J., and Tinker T. Commodifying business and accounting education: the implications of accreditation. Crit Perspect Acc 7 (1996) 215-225
12. Executive Office of the President. From red tape to results: creating a government that works better and costs less. Report of the National Performance Review, 1993. http://acts.poly.edu/cd/npr/np-realtoc.htm [accessed 08/5/04].
13. Foucault M. Two lectures. In: Kelly M, editor. Critique and power: recasting the Foucault/Habermas debate. Cambridge, MA: The MIT Press; 1995 [reprint].
14. Gendron Y., Cooper D.J., and Townley B. In the name of accountability: state auditing, independence and New Public Management. Acc Aud Accountability J 14 3 (2001) 278-310
15. General Accounting Office, Implementation of NPR's Recommendations. http://www.gao.gov/cgi-bin/getrpt?OCG-95-1 [accessed 08/05/04].
16. Gore A. Serving the American public: best practices in performance measurement, 1997. http://govinfo.library.unt.edu/npr/library/papers/benchmrk/nprbook.html [accessed 04/22/05].
17. Groot T. Budgetary reforms in the non-profit sector: a comparative analysis of experiences in health care and higher education in the Netherlands. Finan Accountability Manage 15 3/4 (1999) 353-376
18. Guthrie J., Olson O., and Humphrey C. Debating developments in New Public Financial Management: the limits of global theorising and some new ways forward. Finan Accountability Manage 15 3/4 (1999) 209-228
19. Habermas J. Legitimation crisis (1975), Beacon Press, Boston, MA
20. Hood C. The 'New Public Management' in the 1980s: variations on a theme. Acc Organ Soc 20 2/3 (1995) 93-109
21. Hood C. Emerging issues in public administration. Public Admin 73 (1995) 165
22. Hoskin K. For, against and beyond Foucault in the battle for accounting theory. Crit Perspect Acc 5 (1994) 57
23. Ingraham P. Reinventing the American federal government: reform redux or real change?. Public Admin 74 (1996) 453
24. Jacobs K. Evaluating accountability: finding a place for the Treaty of Waitangi in the New Zealand public sector. Acc Aud Accountability J 13 3 (2000) 360
25. Johnston V.R. Caveat emptor: customers vs. citizens. Public Manager New Bureaucrat 24 3 (1995) 11-15
26. Johnston V.R. Entrepreneurial management and public policy (2000), Nova Science Publishers, Huntington, N.Y.
27. Kelly R.M. An inclusive democratic polity, representative bureaucracies, and the New Public Management. Public Admin Rev 58 3 (1998) 201-208
28. Lapsley I. Accounting and the New Public Management: instruments of substantive efficiency or a rationalising modernity?. Finan Accountability Manage 15 3/4 (1999) 201-207
29. Laurent A. Revamping reinvention. Govt Executive (April 1998) 30-34
30. Lawrence S., Alam M., and Lowe T. The Great Experiment: financial management reform in the NZ health sector. Acc Aud Accountability J 7 3 (1994) 68-95
31. Lawrence S., and Sharma U. Commodification of education and academic labour-using the balanced scorecard in a university setting. Crit Perspect Acc 13 (2002) 661-677
32. Lee S. Dismal science: Fannie deserves a smack. Wall Street J (November 13 2002)
33. MacIntyre A. After Virtue (1984), University of Notre Dame Press, Notre Dame
34. March J.G., and Olson J.P. Organizing political life: what administrative reorganization tells us about government. Am Polit Sci Rev 77 2 (1983) 281-296
35. Miller P., and O'Leary T. Accounting, 'economic citizenship' and the spatial reordering of manufacture. Acc Organ Soc 19 1 (1994) 15-43
36. Miller P., and Rose N. Governing economic life. Economy Society 1 (1990)
37. Moe R.C. The 'reinventing government' exercise: misinterpreting the problem, misjudging the consequences. Public Admin Rev 54 2 (1994) 111-122
38. Montgomery J.D. Bureaucrat, heal thyself! Lessons from three administrative reforms. World Devel 24 5 (1996) 953-960
39. Nesterczuk G. Reviewing the National Performance Review. Regulation 19 3 (1996) 31-39
40. Neumann R., and Guthrie J. The corporatization of research in Australian higher education. Crit Perspect Acc 13 (2002) 721-741
41. Olson O., Guthrie J., and Humphrey C. Global warning: debating international developments in new public financial management (1998), Cappelen Akademisk Folag, Oslo
42. Parker L. It's been a pleasure doing business with you: a strategic analysis and critique of university change management. Crit Perspect Acc 13 (2002) 603-619
43. Parker L., and Guthrie J. Public sector accounting and the challenge of managerialism. In: Forster J., and Wanna J. (Eds). Budgetary management and control (1990), Macmillan, Melbourne
44. Pallot J. The development of accrual-based accounts for the government of New Zealand. Adv Int Acc 7 (1994) 287-308
45. Pallot J. Innovations in national accounting and budgeting in New Zealand. Res Governmental Nonprofit Acc 9 (1996) 323-348
46. Pallot J. Beyond NPM: developing strategic capacity. Finan Accountability Manage 15 3/4 (1999) 419
47. Pallot J. A wider accountability? The audit office and New Zealand's bureaucratic revolution. Crit Perspect Acc 14 (2003) 133-155
48. Pettersen I.J. Accountable management reforms: why the Norwegian hospital reform experiment got lost in implementation. Finan Accountability Manage 15 3/4 (1999) 377
49. Pina V., and Torres L. Reshaping public sector accounting: an international comparative view. Canad J Admin Sci 20 4 (2003) 334-349
50. Piotrowski S.J., and Rosenbloom D.H. Nonmission-based values in results-oriented public management: the case of freedom of information. Public Admin Rev 62 6 (2002) 643
51. Pollitt C., and Summa H. Trajectories of reform: public management change in four countries. Public Money Manage (January/March 1997) 7-18
52. Power M. The audit society: rituals of verification (1997), Oxford University Press, Oxford; New York
53. Power M., and Laughlin R. Critical theory and accounting. In: Alveson N., and Willmott H. (Eds). Critical management studies (1992), Sage, London
54. Roberts J. The possibilities of accountability. Acc Organ Soc (1991) 355
55. Roberts R. Managerialism in US universities: implications for the academic accounting profession. Crit Perspect Acc 15 4/5 (2004) 461-467
56. Saravanamuthu K., and Tinker T. The University in the New Corporate World. Crit Perspect Acc 13 (2002) 545-554
57. Schwarzmantel J. The age of ideology: political ideologies from the American Revolution to postmodern times (1998), New York Press, New York
58. Schweiker W. Accounting for ourselves: accounting practice and the discourse of ethics. Acc Organ Soc (1993) 231-252
59. Seal W. Accounting and competitive tendering in UK local government: an institutionalist interpretation of the New Public Management. Finan Accountability Manage 15 3/4 (1999) 309
60. Singh G. Educational consumers or educational partners: a critical theory analysis. Crit Perspect Acc 13 5/6 (2002) 681-700
61. Smith B. Contingencies of value: alternative perspectives for critical theory (1988), Harvard University Press, Cambridge
62. The Quotations Page. http://www.quotationspage.com/quotes/Ronald_Reagan/ [accessed 08/05/04].
63. Thompson J.R. Reinvention as reform: assessing the national performance review. Public Admin Rev 60 6 (2000) 508-521
64. Uddin S., and Hopper T. Accounting for privatization in Bangladesh: testing World Bank claims. Crit Perspect Acc 14 7 (2003) 739-774
65. Yamamoto K. Accounting system reform in Japanese local governments. Finan Accountability Manage 15 3/4 (1999) 291-307
66. Young J.J., Oakes L., and Preston A. Reinvent or dismantle: efforts to restructure U.S. federal financial management. In: Olson, Guthrie, and Humphrey (Eds). Global warning (1998), Cappelen Akademisk Folag, Oslo
67. Wolin S. On theory and practice of power. In: Arac J. (Ed). After Foucault (1991), Rutledge, New Brunswick