Caught in an evaluatory trap: a dilemma for public services under NPFM

References

• Anthony , R. and Govindarajan , V. 2000 . Management Control Systems , 10th Edition , McGraw-Hill : New York .
   Google Scholar
• Armstrong , P. 1988 . Variance reporting and the delegation of blame: a case study . Accounting, Auditing and Accountability Journal , 2 ( 2 ) : 29 – 46 .
   Google Scholar
• Baggott , R. 1997 . Evaluating health care reform: the case of the NHS internal market . Public Administration , 75 ( 2 ) : 283 – 306 .
   Web of Science ®Google Scholar
• Barberis , P. 1998 . The new public management and a new accountability . Public Administration , 76 ( 3 ) : 451 – 470 .
   Web of Science ®Google Scholar
• Barton , A. 2001 . “ Public choice theory and economic rationalism - the basis of new public management ” . In Learning from International Public Management Reform , Edited by: Jones , L. R. , Guthrie , J. and Steane , P. New York : Elsevier Science Inc .
   Google Scholar
• Blomgren , M. 1999 . Pengarna eller Iivet Sjukvårdande professioner och yrkesgrupper i mötet med en ny ekonomistyrning , Uppsala : Uppsala University . Ph.D. thesis
   Google Scholar
• Boston , J. 2001 . “ The challenge of evaluating systemic change: the case of public management reform ” . In Learning from International Public Management Reform , Edited by: Jones , L. R. , Guthrie , J. and Steane , P. New York : Elsevier Science Inc .
   Google Scholar
• Bowerman , M. , Humphrey , C. and Raby , H. 2000 . In search of the audit society: some evidence from health, police and schools . International Journal of Auditing , 4 ( 1 ) : 71 – 100 .
   Google Scholar
• Boyne , G. A. 1998 . Competititive tendering in local government: a review of theory and evidence . Public Administration , 76 ( 4 ) : 695 – 712 .
   Web of Science ®Google Scholar
• Brereton , M. and Temple , M. 1999 . The new public service ethos: an ethical environment for governance . Public Administration , 77 ( 3 ) : 455 – 474 .
   Web of Science ®Google Scholar
• Broadbent , J. 1998 . “ New public financial management and issues of policy: where do we go from here? ” . In Global Warning — Debating International Developments in New Public Financial Management , Edited by: Olson , O. , Guthrie , J. and Humphrey , C. 415 – 434 . Bergen , , Norway : Cappelen Akademisk Forlag .
   Google Scholar
• Broadbent , J. and Laughlin , R. 1997 . Evaluating the “new public management” reforms in the UK: a constitutional possibility? . Public Administration , 75 ( 3 ) : 487 – 507 .
   Web of Science ®Google Scholar
• Brunsson , N. 1989 . The Organization of Hypocrisy: Talk, Decisions and Actions in Organizations , Chichester John Wiley .
   Google Scholar
• Carlin , T. and Guthrie , J. 2001 . “ Lessons from Australian and New Zealand experiences with accrual output based budgeting ” . In Learning from International Public Management Reform , Edited by: Jones , L. R. , Guthrie , J. and Steane , P. New York : Elsevier Science Inc .
   Google Scholar
• Carnell , B. 1999 . Excellence: a trivialised pursuit . Management Accounting , October : 42 – 45 .
   Google Scholar
• Chatterton , M. , Humphrey , C. and Watson , A. 1996 . On the Budgetary Beat: An Investigation of the Development of Management Accounting Systems in the Police Service in England and Wales , London : Chartered Institute of Management Accountants .
   Google Scholar
• Czarniawska , B. and Joerges , B. 1996 . “ Travels of ideas ” . In Translating Organizational Change , Edited by: Czarniawska , B. and Sevon , G. London : Walter de Gruyter .
   Google Scholar
• Czarniawska-Joerges , B. 1996 . “ Changing times and accounts: tales from an organizational field ” . In Accountability: Power, Ethos and the Technologies of Managing , Edited by: Munro , R. and Mouritsen , J. 307 – 328 . London : International Thomson Business Press .
   Google Scholar
• English , L. and Guthrie , J. 2001 . “ Public sector management in the State of Victoria 1992–1999: genesis of the transformation ” . In Learning from International Public Management Reform , Edited by: Jones , L. R. , Guthrie , J. and Steane , P. New York : Elsevier Science Inc .
   Google Scholar
• Falkman , P. 1998 . Statlig Redovisning Enligt Bokföringsmässiga Grunder. En Redovisningsteoretisk Analys , Göteborg : CEFOS .
   Google Scholar
• Farrell , C. M. and Law , J. 1999 . Changing forms of accountability in education? A case study of LEAs in Wales . Public Administration , 77 ( 2 ) : 293 – 310 .
   Web of Science ®Google Scholar
• Gaffney , D. , Pollock , A. M. , Price , D. and Shaoul , J. 1999 . NHS capital expenditure and the private finance initiative - expansion or contraction . British Medical Journal , 319 3 July : 48 – 51 .
   PubMed Web of Science ®Google Scholar
• Giddens , A. 2000 . The Third Way and its Critics , Cambridge : Polity Press .
   Google Scholar
• Gill , D. 2001 . “ The grass is always greener on the other side of the fence: NZ experience with public management reform ” . In Learning from International Public Management Reform , Edited by: Jones , L. R. , Guthrie , J. and Steane , P. New York : Elsevier Science Inc .
   Google Scholar
• Gray , A. and Jenkins , B. 1995 . From public administration to public management: reassessing a revolution? . Public Administration , 73 ( 1 ) : 75 – 99 .
   Web of Science ®Google Scholar
• Gray , A. , Jenkins , B. and Segsworth , B. 1993 . Budgeting, Auditing and Evaluation: Function and Integration in Seven Governments , New Brunswick , NJ : Transaction Books .
   Google Scholar
• Guthrie , J. 1998a . Application of accrual accounting in the Australian public sector - rhetoric or reality? . Financial Accountability and Management , 14 ( 1 ) : 1 – 19 .
   Google Scholar
• Guthrie , J. 1998 . “ Can markets save the public sector? ” . In The Public Sector in Transformation , Edited by: Lapsley , I. 1 – 13 . Edinburgh : Edinburgh University Press .
   Google Scholar
• Guthrie , J. 2001 . The management, measurement and the reporting of intellectual capital . Journal of Intellectual Capital , 2 ( 1 ) : 27 – 41 .
   Google Scholar
• Guthrie , J. , Olson , O. and Humphrey , C. 1999 . Debating developments in new public financial management: the limits of global theorising and some new ways forward . Financial Accountability and Management , 15 ( 3/4 ) : 209 – 228 .
   Google Scholar
• Heald , D. and Dowdall , A. 1999 . Capital charging as a VFM tool in public services . Financial Accountability and Management , 15 ( 3/4 ) : 229 – 248 .
   Google Scholar
• Hodges , R. and Mellett , H. 1999 . Accounting for the private finance initiative in the United Kingdom . Financial Accountability and Management , 15 ( 3/4 ) : 275 – 290 .
   Google Scholar
• Hodges , R. and Mellett , H. 2000 . Accounting practices in the public and private sectors: convergence and conflicts , England : University of Nottingham Business School . unpublished working paper
   Google Scholar
• Hood , C. 1995a . The “new public management” in the 1980s: variation on a theme . Accounting, Organizations and Society , 20 ( 2/3 ) : 93 – 110 .
   Web of Science ®Google Scholar
• Hood , C. 1995b . Emerging issues in public administration . Public Administration , 73 ( 1 ) : 165 – 183 .
   Web of Science ®Google Scholar
• Hood , C. , James , O. and Scott , C. 2000 . Regulation in government: has it increased, is it increasing, should it be diminished? . Public Administration , 78 ( 2 ) : 283 – 304 .
   Web of Science ®Google Scholar
• Hood , C. , James , O. , Jones , G. , Scott , C. and Travers , T. 1998 . Regulation inside government: where new public management meets the audit explosion . Public Money and Management , April–June : 61 – 68 .
   Web of Science ®Google Scholar
• Hoskin , K. 1996 . “ The “awful idea of accountability” . In Accountability: Power, Ethos and the Technologies of Managing , Edited by: Munro , R. and Mouritsen , J. 265 – 282 . London : International Thomson Business Press .
   Google Scholar
• Humphrey , C. 1998 . “ Putting policing over budgets: the real challenge of local financial management ” . In The Tom Robertson Lectures on the Public Sector in Transition , Edited by: Lapsley , I. 14 – 34 . Edinburgh : Edinburgh University Press .
   Google Scholar
• Humphrey , C. , Miller , P. and Scapens , R. 1993 . Accountability and accountable management in the UK public sector . Accounting, Auditing and Accountability Journal , 6 ( 3 ) : 7 – 29 .
   Google Scholar
• Humphrey , C. , Owen , D. and Moizer , P. 1995 . Questioning the value of the research selectivity process in British university accounting . Accounting, Auditing and Accountability Journal , 8 ( 3 ) : 141 – 164 .
   Google Scholar
• Humphrey , C. , Miller , P. and Smith , H. 1998 . “ Financial management in the UK public sector ambiguities, paradoxes and limits ” . In Global Warning — Debating International Developments in New Public Financial Management , Edited by: Olson , O. , Guthrie , J. and Humphrey , C. 304 – 345 . Bergen , , Norway : Cappelen Akademisk Forlag .
   Google Scholar
• Jones , L. R. , Guthrie , J. and Steane , P. 2001 . Learning from International Public Management Reform , Vols 1/2 , New York : Elsevier Science Inc .
   Google Scholar
• Kibblewhite , A. 2001 . “ Effectiveness: the next frontier ” . In Learning from International Public Management Reform , Edited by: Jones , L. R. , Guthrie , J. and Steane , P. New York : Elsevier Science Inc .
   Google Scholar
• Kirkpatrick , I. 1999 . The worst of both worlds: public services without markets or bureaucracy . Public Money and Management , October–December : 7 – 14 .
   Web of Science ®Google Scholar
• Kokubu , K. , Shiba , K. , Kato , Y. and Okano , H. 1998 . “ A runner a lap behind in the race for public sector financial management reform: the Japanese case ” . In Global Warning — Debating International Developments in New Public Financial Management , Edited by: Olson , O. , Guthrie , J. and Humphrey , C. 130 – 155 . Bergen , , Norway : Cappelen Akademisk Forlag .
   Google Scholar
• Laughlin , R. and Broadbent , J. 1996 . Redesigning fourth generation evaluation: an evaluation model for the public sector reforms in the UK? . Evaluation , 2 ( 4 ) : 431 – 451 .
   Google Scholar
• Laughlin , R. and Pallet , J. 1998 . “ Trends, patterns and influencing factors: some reflections ” . In Global Warning-Debating International Developments in New Public Financial Management , Edited by: Olson , O. , Guthrie , J. and Humphrey , C. 376 – 399 . Bergen , , Norway : Cappelen Akademisk Forlag .
   Google Scholar
• Levitt , B. and March , J. G. 1988 . Organizational learning . Annual Review of Sociology , 14 : 319 – 340 .
   Web of Science ®Google Scholar
• Lindkvist , L. and Llewellyn , S. 2000 . Accountability, responsibility and organizational governance , Scotland/Sweden : Universities of Edinburgh and Linköping . Working Paper
   Google Scholar
• March , J. 1984 . Notes on ambiguity and executive compensation . Scandinavian Journal of Management Studies , 1 ( 1 ) : 43 – 54 .
   Google Scholar
• March , J. and Simon , H. 1958 . Organizations , New York : John Wiley .
   Google Scholar
• March , J. G. and Olsen , J. P. 1995 . Democratic Governance , New York : The Free Press .
   Google Scholar
• Marquand , D. 1999 . Premature obsequies: social democracy comes in from the cold . Political Quarterly , 70 ( s1 ) : 10 – 18 .
   Google Scholar
• Mayston , D. 1999 . The private finance initiative in the National Health Service: an unhealthy development in new public management? . Financial Accountability and Management , 15 ( 3/4 ) : 249 – 274 .
   Google Scholar
• Mellemvik , F. , Monsen , N. and Olson , O. 1988 . Functions of accounting - a discussion . Scandinavian Journal of Management Studies , 4 ( 3/4 ) : 101 – 119 .
   Google Scholar
• Nilsson , V. 1999 . Empati och distans. En Studie av överläkares förhållande till ekonomistyrning , Göteborg : Förvaltningshögskolan . Ph.D. thesis
   Google Scholar
• Ohlsson , Ö. and Rombach , B. 1998 . Res Pyramiderna — Om Frithetsskapande Hierarkier och Tillplattningens Slaveri , Smedjebacken : Svenska Förlaget .
   Google Scholar
• Olsen , J. P. and Peters , G. 1996 . Lessons from Experience: Experiential Learning in Administrative Reforms in Eight Democracies , Oslo : Scandinavian University Press .
   Google Scholar
• Olson , O. 1996 . “ Den paradoxale ekonomistyrningen - om införandet av resultatenheter i den svenska kommunsektorn ” . In Analyser og Perspektiver i Bedriftøkonomi. Festskrift till Carl Julius Norstrøm , Edited by: Ekern , S. , Gjesdal , F. and Sandmo , A. 71 – 84 . Oslo : Fagbokforlaget .
   Google Scholar
• Olson , O. and Sahlin-Andersson , K. 1998 . “ Accounting transformation in an advanced welfare state: the case of Sweden ” . In Global Warning — Debating International Developments in New Public Financial Management , Edited by: Olson , O. , Guthrie , J. and Humphrey , C. 241 – 275 . Bergen , , Norway : Cappelen Akademisk Forlag .
   Google Scholar
• Olson , O. , Guthrie , J. and Humphrey , C. , eds. 1998 . Global Warning — Debating International Developments in New Public Financial Management , Bergen , , Norway : Cappelen Akademisk Forlag .
   Google Scholar
• Pallot , J. 1998 . “ The New Zealand revolution ” . In Global Warning — Debating International Developments in New Public Financial Management , Edited by: Olson , O. , Guthrie , J. and Humphrey , C. 156 – 184 . Bergen , , Norway : Cappelen Akademisk Forlag .
   Google Scholar
• Pallot , J. 1999 . Beyond NPM: developing strategic capacity . Financial Accotintability and Management , 15 ( 3/4 ) : 419 – 426 .
   Google Scholar
• Parker , L. , Guthrie , J. and Gray , R. 1998 . Accounting and management research: passwords from the gatekeeper . Accounting, Auditing and Accountability Journal , 11 ( 4 ) : 371 – 402 .
   Google Scholar
• Petty , R. and Guthrie , J. 2000a . Intellectual capital literature review: measurement, reporting and management . Journal of Intellectual Capital , 1 ( 3 ) : 241 – 251 .
   Google Scholar
• Petty , R. and Guthrie , J. 2000 . “ The case for reporting on intellectual capital: evidence. analysis and future trends ” . In The Current State of Business Discipline , Edited by: Dahiya , S. B. 201 – 217 . Rohtak , , India : Spellbound Publications .
   Google Scholar
• Polidano , C. , Hulme , D. and Minogue , M. 2000 . “ Conclusions: looking beyond the new public management ” . In Beyond the New Public Management: Changing Ideas and Practices in Governance , Edited by: Minogue , M. , Polidano , C. and Hulme , D. 278 – 294 . Cheltenham : Edward Elgar .
   Google Scholar
• Pollitt , C. 1995 . Justification by works or by faith? Evaluating the new public management . Evaluation , 1 ( 2 ) : 133 – 154 .
   Google Scholar
• Pollitt , C. 1998 . “ Managerialism revisited ” . In Taking Stock: Assessing Public Sector Reforms , Edited by: Peters , B. G. and Savoie , D. J. 45 – 77 . Montreal and Kingston : McGill-Queens University Press .
   Google Scholar
• Pollitt , C. 12–14 November 1998 . How do we know how good public services are? , 12–14 November , Ottawa : CCMD Authors' Roundtable .
   Google Scholar
• Pollitt , C. , Girre , X. , Lonsdale , J. , Mul , R. , Summa , H. and Waerness , M. 2000 . Performance or Compliance? Performance Audit and Public Management in Five Countries , Oxford : Oxford University Press .
   Google Scholar
• Power , M. 1997 . The Audit Society: Rituals of Verification , Oxford : Oxford University Press .
   Google Scholar
• Rhodes , R. A. W. 1996 . The new governance: governing without government . Political Studies , XLIV : 652 – 667 .
   Web of Science ®Google Scholar
• Riley , K. and Watling , R. 1999 . Education action zones: an initiative in the making . Public Money and Management. , July–September : 51 – 58 .
   Web of Science ®Google Scholar
• Smith , R. 1999 . PFI: perfidious financial idiocy . British Medical Journal , 319 3 July. : 2 – 3 .
   PubMedGoogle Scholar
• Vandenbroucke , F. 2000 . European social democracy: convergence, divisions and shared questions . Political Quarterly , 70 ( s1 ) : 37 – 52 .
   Google Scholar
• Willmott , H. 1996 . “ Thinking accountability: accounting for the disciplined production of self ” . In Accountability: Power, Ethos and the Technologies of Managing , Edited by: Munro , R. and Mouritsen , J. 23 – 39 . London : International Thomson Business Press .
   Google Scholar
• Wilson , J. 1999 . Compulsory competitive tendering and local government financial services: an analysis of the views of local government accountants in the North West of England . Public Administration , 77 ( 3 ) : 541 – 563 .
   Web of Science ®Google Scholar