Recent public sector financial management change in Australia: implementing the market model

Linda M. English, James Guthrie, Lee D. Parker

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review


This chapter documents and critiques the recent significant reform to the Australian public sector (APS). Key features of the transformation are examined from the perspective of Considine's (2001) governance models and the management and accounting technologies utilized to implement, control, and monitor change. The implementation of new public management (NPM) reforms in Australia can be characterized as an iterative process reflecting the struggle of governments to pursue their reform agendas. Although the broad objectives of reform have not changed, we observe change in the methods adopted to achieve desired outcomes. Concerns relate to a number of areas, including value for money, risk management, transparency and accountability, accounting and reporting, and performance monitoring. At heart is a discrepancy between promises and outcomes that appear to stem from the fiction that private sector governance, accounting, auditing and accountability models are universally applicable in the public sector.
Original languageEnglish
Title of host publicationInternational public financial management reform
Subtitle of host publicationprogress, contradictions, and challenges
EditorsJames Guthrie, Christopher Humphrey, L. R. Jones, Olov Olson
Place of PublicationGreenwich, CT
PublisherInformation Age Publishing
Number of pages32
ISBN (Print)1593113447
Publication statusPublished - 2005
Externally publishedYes

Publication series

NameResearch in public management
PublisherInformation Age Publishing


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