New Public Management, institutional theory and changes in public accounting: a theoretical essay
Objective: This essay proposes to discuss the changes in the public sector accounting arising from the reform proposed by new public management (NPM), based on institutional theory. The research was motivated by the growing need for accountability in public management, focusing on timely accounting...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2025 |
| País: | Brasil |
| Institución: | Universidade Federal do Rio Grande do Norte (UFRN) |
| Repositorio: | Revista Ambiente Contábil |
| Idioma: | portugués |
| OAI Identifier: | oai:periodicos.ufrn.br:article/33727 |
| Acceso en línea: | https://periodicos.ufrn.br/ambiente/article/view/33727 |
| Access Level: | acceso abierto |
| Palabra clave: | Public Accounting Public Management Institutional Theory Accountability Contabilidade Pública Gestão Pública Teoria Institucional New Public Management (NPM) Contabilidad Pública Gestión Pública Teoría Institucional Rendición de Cuentas |
| Sumario: | Objective: This essay proposes to discuss the changes in the public sector accounting arising from the reform proposed by new public management (NPM), based on institutional theory. The research was motivated by the growing need for accountability in public management, focusing on timely accounting information demanded by internal and external users. Methodology: The study is divided into two main parts. The first discusses the theoretical concept and characteristics of NPM, as well as the relevant factors behind its global development. The second part reports the changes in public sector accounting in the context of NPM, with special attention to the complexities in implementing the changes, considering cash and accrual accounting regimes and asset recording. Results: The discussion promoted in this essay demonstrates that, despite accounting being seen as fundamental to the implementation, development, and achievement of NPM, cultural, political, and institutional aspects can directly affect the desired outcome. This includes the transition between traditional public administration and new public administration. Contributions of the Study: The essay provides an institutional theory perspective for public sector accounting, specifically related to the process of changes brought by NPM. The analysis emphasizes the importance of accounting in implementing NPM while recognizing the challenges and complexities that arise in implementing the changes, including the influence of cultural, political, and institutional factors. |
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