Who is fooling who?: New public management-oriented management accounting and political control in the Malawi's local governance

Journal of Accounting & Organizational Change

Volumn 3, Issue 3, 2007, Pages 302-328

  Alawattage, Chandana ^a   Hopper, Trevor ^a   Wickramasinghe, Danture ^a   Tambulasi, Richard I C ^b  

^a University of Malawi ^*

^b UNIVERSITY OF MALAWI   (Malawi)

Author keywords

Local government; Malawi; Management accounting; Politics; Public administration

Indexed keywords

EID: 84993012786     PISSN: 18325912     EISSN: None     Source Type: Journal    
DOI: 10.1108/18325910710820319     Document Type: Article

References (84)

1. African Development Fund (2004), Republic of Malawi Support for Good Governance Loan Appraisal Report, ONCF, Abingdon, May.
2. Appana, S. (2003), “New public management and public enterprise restructuring in Fiji”, Fijian Studies A Journal of Contemporary Fiji, Vol. 1 No. 1.
3. Bale, M. and Dale, T. (1998), “Public sector reform in New Zealand and its relevant to developing countries”, The World Bank Research Observer, Vol. 13 No. 1, pp. 103-21.
4. Batley, R. and Larbi, G. (2004), The Changing Role of Government: The Reform of the Public Services in Developing Countries, Palgrave, New York, NY.
5. Caiden, G.E. (1991), Administrative Reform Comes of Age, Walter de Gruyter, Berlin.
6. Caiden, G.E. (2001), “Administrative reform”, in Farazmand, A. (Ed.), Hand Book of Comparative and Development Public Administration, 2nd ed., Marcel Dekker Inc., New York, NY, pp. 655-67.
7. Chinsinga, B. (2005), “District assemblies in a fix: the perils of the politics of capacity in the political and administrative reforms in Malawi”, Development Southern Africa, Vol. 22 No. 4, pp. 529-48.
8. Chiweza, A.L. (1998), “Is the centre willing to share power? The role of local government in a democracy”, Bwalo: A Forum for Social Development, No. 2, pp. 93-107.
9. Chiweza, A.L. (2007), “Local government”, in Patel, N. and Svasand, L. (Eds), Government and Politics in Malawi, Montifort Press, Blantyre, forthcoming book chapter in 2007.
10. Christensen, T. and Laegreid, P. (2001), “New public management: the effects of contractualism and devolution on political control”, Public Management Review, Vol. 3 No. 1, pp. 73-94.
11. Christensen, T. and Laegreid, P. (2004), “The fragmented state – the challenges of combining efficiency”, Working Paper 3, Institutional Norms and Democracy, Stein Rokkan Centre for Social Studies, UNIFOB, Bergen, AS.
12. Corkery, J., Daddah, T.O., O'Nullain, C. and Land, T. (1998), Management of Public Service Reform, International Institute of Administrative Science, Oxford.
13. Daily Times (2003 a), “Councilors Defy Muluzi's directive”, Daily Times, 6 February.
14. Daily Times (2003 b), “New twist in Lilongwe Saga: we are not against Muluzi”, Daily Times, 12 February.
15. Department of Local Government (2001), Financial Management and Accounting Procedures for District Assemblies, Decentralization Secretariat, Lilongwe.
16. du Voitel, R.D. (1996), “Political controlling concepts and outcome controlling”, paper presented at the Conference on New Public Management in International Perspectives, Institute of Public Finance and Fiscal Law, St Gallen, 11-13 July.
17. Dunleavy, P. and Margetts, H. (2000), “The advent of digital government: public bureaucracies and the state in the internet age”, paper presented at the Annual Conference of the American Political Science Association, Omni Shoreham Hotel, Washington, DC, 4 September.
18. Farnham, D. and Horton, S. (1996), “Public service managerialism”, Managing the New Public Service, Macmillan, New York, NY.
19. Ferlie, E., Ashburner, L., Fitzgerald, L. and Pettigrew, A. (1996), The New Public Management in Action, Oxford University Press, Oxford.
20. Finlayson, J.A. and Peacock, K. (2002), “The what and why of public-private partnerships”, Policy Perspectives, Vol. 9 No. 1, pp. 1-6.
21. Flynn, N. (2002), Public Sector Management, 4th ed., Financial Times/Prentice-Hall, Harlow.
22. Fozzard, A. and Simwaka, C. (2002), “How, when and why does poverty get budget priority? Poverty reduction strategy and public expenditure in Malawi”, Working Paper No. 166, Oversees Development Institute,.
23. Frant, H. (1996), “The new public management and the new political economy: missing pieces in each other's puzzle”, paper presented at the Conference on New Public Management in International Perspectives, Institute of Public Finance and Fiscal Law, St Gallen, 11-13 July.
24. Ham, C., Robinson, R. and Hunter, D. (1995), “Evidence based policy making”, British Medical Journal, Vol. 310, pp. 71-72.
25. Haque, S. (2001), “The diminishing publicness of public service under the current mode of governance”, Public Administration Review, Vol. 69 No. 1, pp. 3-19.
26. Hodges, R. and Mellett, H. (2006), “Accounting regulation in the UK: one nation, two sectors”, Cardiff Accounting and Finance Working Papers A2006/1, Accounting and Finance Section, Cardiff Business School, Cardiff University, Cardiff.
27. Hood, C. (1991), “A public management for all seasons?”, Public Administration, Vol. 69, pp. 3-19.
28. Hood, C. (1996), “Exploring variations in public reforms of the 1980s”, in Bekke, H.A.G.M., Perry, J.L. and Toonen, T.A.J. (Eds), Civil Service Systems in Comparative Perspectives, Indiana University Press, Bloomington, IN, pp. 268-87.
29. Hood, C. (1998), The Art of the State: Culture Rhetoric, and Public Management, Oxford University Press, Oxford.
30. Hood, C. (2000), “Paradoxes of public-sector managerialism, old public management and public service bargains”, International Public Management Journal, Vol. 3, pp. 1-22.
31. Hood, C. and Peters, B.G. (2004), “The middle aging of new public management: into the age of paradox?”, Journal of Public Administration Research and Theory, Vol. 14 No. 3, pp. 267-82.
32. Hope, K.R. Sr and Chikulo, B.C. (2000), “Decentralization, the new public management, and the changing role of the public sector in Africa”, Public Management: An International Journal of Research and Theory, Vol. 2 No. 1, pp. 25-42.
33. Hughes, O.H. (1998), Public Management and Administration: An Introduction, 2nd ed., Palgrave, New York, NY.
34. Huque, A.S. (2004), “Competition, contracts and privatisation: globalisation and public administration in developing countries”, McMaster University Working Paper Series, GHC04/5, Institute on Globalisation and Human Condition, Hamilton, ON.
35. Hussein, M.K. (2004), “Decentralization and development: the Malawian experience”, Africa Development, Vol. 29 No. 2, pp. 106-33.
36. Jorgensen, B. and Bozeman, B. (2002), “Public values lost? Comparing cases on contracting out from Denmark and United States”, Public Management Review, Vol. 4 No. 1.
37. Kalemba, E. (1997), “Anti poverty policies in Malawi: a critique”, in Chilowa, W. (Ed.), Bwalo: A Forum for Social Development, Centre For Social Research, Zomba, No. 1, pp. 21-37.
38. Kamanga, R.T.E. (2002), Report on Inventory of Public Sector Reform Initiatives, Office of the President and Cabinet, Lilongwe.
39. Kaunda, J.M. (1999), “Malawi: local government democratization and decentralization: an uncertain agenda”, in Reddy, P.S. (Ed.), Local Government Democratization and Decentralization: A Review of the Southern African Region, Juta & Co Ltd, Kenwyn, pp. 113-28.
40. Kettl, D.F. (1997), “The global revolution in public management: driving themes, missing links”, Journal of Policy Analysis and Management, Vol. 16 No. 3, pp. 446-62.
41. Khembo, N.S. (2001), “Local government and decentralization in Malawi: an certain agenda”, Master of Public Administration dissertation, University of Botswana, Gaborone, unpublished.
42. Lienert, I. (2005), “Are laws needed for public management reforms? An international comparison”, IMF Working Paper, WP/05/62.
43. McGarvey, N. (1997), “Unravelling two coalitions for local government reform”, in Stanyer, J. and Stoker, G. (Eds), Contemporary Political Studies, Vol. II, PSA, Nottingham.
44. Malawi Electoral Commission (2000), Local Government Elections Report, Malawi Electoral Commission, Blantyre.
45. Malawi Government (1995), Constitution of the Republic of Malawi, Government Printer, Zomba.
46. Malawi Government (1996), Civil Service Action Plan, Government Printer, Zomba.
47. Malawi Government (1998 a), Malawi Decentralisation Policy, Government Printer, Zomba.
48. Malawi Government (1998 b), The Local Government Act, Government Printer, Zomba.
49. Malawi Government (2000), Public Service Act, Government Printer, Lilongwe.
50. Malawi Government (2002), Public Sector Management Reform Program, 2002-2006, Government Printer, Zomba.
51. Malawi Government (2003), Public Finance Management Act, Government Printer, Lilongwe.
52. Malawi Government (2003 a), Health Information System: National Policy and Strategy, Government Printer, Zomba.
53. Malawi Government (2003 b), Malawi National Immunisation Programme Financial Sustainability Plan, Government Printer, Zomba.
54. Malawi News (2003), “Councilor's greed killing assemblies”, Malawi News, 22-28 February.
55. Matheson, A. (2002), “Outcome-focused management in OECD countries”, in Van der, M., van Rooyen, A. and van Wyk, B. (Eds), Outcome-Based Governance: Assessing the Results, Heinemann Publishers (Pty) Ltd, Sandown, pp. 7-22.
56. Mbeye, J. (1998), “Decentralization in Malawi: an assessment of the policy process”, Bwalo: A Forum for Social Development, Issue 2, pp. 73-92.
57. Metcalfe, L. and Richards, S. (1990), Improving Public Management, Sage, London.
58. Miller, P., Kurunmaki, L. and O'Leary, T. (2006), “Accounting, hybrids and management of risks”, HMR No. 16, 8 February available at: www.unicatt.it/convegno/UC-LSE/paper/Miller-Kurunmaki-OLeary.pdf (accessed 29 March 2006).
59. (The) Nation (2003 a), “Corrupt councilors convicted”, The Nation, 3 April.
60. (The) Nation (2003 b), “Corrupt councillors convicted”, The Nation, Blantyre, 3 April.
61. (The) Nation (2003 c), “LL councilors lock out chief: Mayor says Mkandawire's contract expired”, The Nation, 5 February.
62. (The) Nation (2003 d), “Lilongwe Councillors lock out Chief: Mayor says Mkandawire's contract expired”, The Nation, Blantyre 5 February.
63. Nyland, K. and Pettersen, I.J. (2004), “Performance management and measurement concepts for better management control in public hospitals? A study of the hospital sector in Norway”, Health Organization Research Norway, Working Paper 2004: 5, University of Oslo, Oslo.
64. Ocampo, R.B. (2002), “Models of public administration reform: ‘new public management’”, Asian Review of Public Administration, Vol. 24 No. 1, pp. 248-55.
65. Office of The President and Cabinet (2000), Report on Functional Review of the Department of District and Local Government Administration and Assemblies, Government Printer, Zomba.
66. Olowu, D. (2002), “Introduction new public management: an Africa African reform paradigm”, Africa Development, Vol. 27 Nos 3/4.
67. Osborne, D. and Gaebler, T. (1992), Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector, Penguin Group, New York, NY.
68. Peters, G. (2004), “Back to the centre? Rebuilding the state”, The Political Quarterly, Vol. 75 No. 1, pp. 130-40.
69. Pollitt, C. (2003), The Essential Public Manager, Open University Press, Philadelphia, PA.
70. Pollitt, C. and Bouckaert, G. (2000), Public Management Reform: A Comparative Analysis, Oxford University Press, Oxford.
71. PUMA (1997), “Best practice guidelines for contracting out government services”, Puma Policy Brief No 2, Public Management Service, Herzogenaurach, February.
72. Reichard, C. (2002), “Outcome-based service delivery: some experiences from Germany and Switzerland”, in Van der, M., van Rooyen, A. and van Wyk, B. (Eds), Outcome-based Governance: Assessing the Results, Heinemann Publishers (Pty) Ltd, Sandown, pp. 23-38.
73. Schedler, K. (2003), “‘… And Politics?’ Public management development in the light of two rationalities”, Public Management Review, Vol. 5 No. 4, pp. 533-50.
74. Sciulli, N. and Wise, V. (2004), “Public sector market testing for contracting out: some implications for accounting and management”, Victoria University Occasional Papers No 5.
75. Stoker, G. (1996), “Redefining local democracy”, in Pratchett, L. and Wilson, D. (Eds), Local Democracy and Local Government, Macmillan, New York, NY.
76. Tambulasi, R.I.C. and Kayuni, H.M. (2007), “Decentralization opening a new window for corruption: an accountability assessment of Malawi's four years of democratic local governance”, Journal of Asian and African Studies, Vol. 42 No. 2, pp. 164-83.
77. Tellis, W. (1997), “Application of a case study methodology”, The Qualitative Report, Vol. 3 No. 3, available at: www.nova.edu/ssss/QR/QR3-3/tellis2.html (accessed 19 May 2007).
78. The Ontario Federation of Labour (2005), Private-Public Partnerships and the Transformation of Government, The Ontario Federation of Labour, Don Mills, available at: http://ofl.ca/uploads/library/policy-papars/P3.pdf (accessed 12 February 2006).
79. United Nations (2001), World Public Sector Report: Globalisation and the State, United Nations, New York, NY.
80. United States General Accounting Office (GAO) (1997), “Financial management: outsourcing of finance and accounting functions”, Report to Congressional Requesters, GAO/AIMD/NSIAD – 98-43, October, United States General Accounting Office, Washington, DC.
81. (The) Weekend Nation (2003), “Suspicion lingers over K6M Muluzi donation”, The Weekend Nation, 4-5 January.
82. Hussein, M.K. (2003), “The role of Malawian local government in community development”, Development Southern Africa, Vol. 20 No. 2, pp. 272-82.
83. Schout, A. and Jordan, A. (2005), “Coordinated European Governance: self organising or centrally steering”, Public Administration, Vol. 83 No. 1, pp. 201-20.
84. Siverbo, S. (2003), “Purchaser provider slit in principle and practice public administration”, Working Paper no. 5, University School of Gothenburg, Gothenburg.