Pushing the boundaries' versus identifying the boundaries: An institutional perspective of NPM Principles
Luke, Belinda G., Kate, Kearins, & Martie-Louise, Verreynne (2016) Pushing the boundaries' versus identifying the boundaries: An institutional perspective of NPM Principles. Australian Accounting Review. (In Press)
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This paper considers the boundaries of new public management (NPM) principles in the context of the mandate for a commercial approach within in a New Zealand state-owned enterprise (SOE). Investigating a commercial approach to NPM through an institutional theory lens, the case study highlights complexities and potential conflict between structured NPM principles and the more complex reality. Analysis reveals blurred lines and boundaries have implications for public sector organisations such as SOEs, government and other stakeholders, where managers push the boundaries beyond the point where stakeholders are comfortable. Thus, a key challenge involves developing clearer institutional boundaries to balance freedoms with stakeholder acceptability.
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|Item Type:||Journal Article|
|Keywords:||State-owned enterprises, new public management, institutional theory, boundaries|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Copyright Owner:||2016 CPA Australia|
|Deposited On:||11 Mar 2016 00:38|
|Last Modified:||14 Mar 2016 00:41|
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