Debating developments in new public financial management

the limits of global theorising and some new ways forward

James Guthrie, Olov Olson, Christopher Humphrey

Research output: Contribution to journalArticle


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.
Original languageEnglish
Pages (from-to)209-229
Number of pages20
JournalFinancial Accountability and Management
Issue number3-4
Publication statusPublished - 1999


  • new public financial management
  • accountability
  • democracy
  • evaluatory trap
  • international perspectives

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