Debating developments in new public financial management: the limits of global theorising and some new ways forward

This article provides an overview of the key findings and reflections of a detailed, two year comparative study examining experiences with, and without, New Public Financial Management (NPFM) reforms in eleven different countries. The study highlights the problems of trying to explain such developments through simplistic explanatory variables and emphasises the need for alternative modes of analysis more closely rooted in the different national traditions and values associated with the provision of public services.