TY - JOUR
T1 - Caught in an evaluatory trap
T2 - a dilemma for public services under NPFM
AU - Olson, Olov
AU - Humphrey, Christopher
AU - Guthrie, James
PY - 2001/9/1
Y1 - 2001/9/1
N2 - This paper presents a challenge to public sector managers, policy-makers and interested academics. Drawing on the findings of previous international comparative studies of new public financial management (NPFM) reforms, it concludes that public services and their providers are caught in an ‘evaluatory trap’. The continual promotion of NPFM reforms, despite their evident repeated failure to meet specified achievements, is argued to be generating a cycle of ever-decreasing public services at ever-increasing costs per service unit. As the legitimacy of public services increasingly rests on the need to be seen as efficient and effective and as definitions of efficiency frequently demand adoption of the latest set of NPFM reforms, it follows that the future for public services is in question.
AB - This paper presents a challenge to public sector managers, policy-makers and interested academics. Drawing on the findings of previous international comparative studies of new public financial management (NPFM) reforms, it concludes that public services and their providers are caught in an ‘evaluatory trap’. The continual promotion of NPFM reforms, despite their evident repeated failure to meet specified achievements, is argued to be generating a cycle of ever-decreasing public services at ever-increasing costs per service unit. As the legitimacy of public services increasingly rests on the need to be seen as efficient and effective and as definitions of efficiency frequently demand adoption of the latest set of NPFM reforms, it follows that the future for public services is in question.
UR - http://www.scopus.com/inward/record.url?scp=0344147502&partnerID=8YFLogxK
U2 - 10.1080/09638180126799
DO - 10.1080/09638180126799
M3 - Article
SN - 0963-8180
VL - 10
SP - 505
EP - 522
JO - European Accounting Review
JF - European Accounting Review
IS - 3
ER -