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)

[img] Accepted Version (PDF 93kB)
Administrators only | Request a copy from author

View at publisher

Abstract

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.

Impact and interest:

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

ID Code: 92307
Item Type: Journal Article
Refereed: Yes
Keywords: State-owned enterprises, new public management, institutional theory, boundaries
ISSN: 1835-2561
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

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page