New Public Management in Dutch Local Government

Knowledge creation for practice in public sector management accounting by consultants and academics: Preliminary findings and directions for future research

“…Before dissemination in the Netherlands, however, this global knowledge is generally adapted to conditions in the Dutch institutional setting, either by the expertise centre itself, by internal trainers or by the consultants who use the expertise centre's information. New Public Management (NPM), which provides a relevant context for our empirical work, is an international trend, but with many country-specific variations (Pollitt and Bouckaert, 2000;Guthrie et al, 1999; see also van Helden and Jansen, 2003, about the Dutch variant of NPM). This local variation within a more general framework of globally developed systems is also an important theme in recent management control research …”

Accountability, environmental uncertainty and government performance: evidence from Dutch municipalities

“…These two changes are interrelated. In the Netherlands, many municipalities replaced the traditional centralized organizational structure by a decentralized organizational structure (van Helden and Jansen, 2003). In the new structure, the responsibility for policy execution was laid on the level of the divisions and the divisions were also given more extensive powers of decision making.…”

NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities

“…Such reforms have given accounting a central role (Hood, 2000(Hood, , 2005, and many of them show a number of features often summarized under the concept of New Public Management (NPM) (Hood, 1991;Osborne & Gaebler, 1992) or New Public Financial Management (NPFM) to highlight the importance of the financial dimension (Olson, Guthrie, & Humphrey, 1998). An accounting dimension is regularly included in public sector reforms (Peters, 1997;Pollitt & Bouckaert, 2004), and that is the reason why a significant volume of research has been conducted in the field of public sector accounting, widely discussed and described for many countries (Carlin, 2005;Chia & Koh, 2007;OECD, 1997;Pallot, 1999;Van Helden & Jansen, 2003).…”