A Review of new public financial management change in Australia

The Australian public sector, like many in other Western democratic countries, has in past decades undergone fundamental reform of its structure, processes and underlying ideology. Our objective is to document the key features of the transformation and the influences that appear to have been at work, and to trace changes in the continuing reform of public-sector financial management. In doing so we focus on the emerging debates over the implementation of financial management reforms and increasing public disquiet over many aspects of these reforms. The main focus is on the national level of government in Australia; however, we also draw on state government examples.