Accountability and Accounting: Insights from Russian Public Sector Reform
The past four decades or so have witnessed enormous efforts to modernize the public sector worldwide under the banner of New Public Management (NPM). A bewildering diversity of meanings regarding NPM and its effects has been expressed over time, including the viewing of it as a comprehensive package of ideas (Hood 1991), a label for the clusters of reforms, variations on a theme (Hood 1995), the leading tool box for healing all the managerial wounds, or “the cruellest invention of the human spirit” (Lapsley 2009). Despite the often spotty and sometimes even detrimental results (Hood and Dixon 2016; Hyndman and Lapsley 2016), today NPM has circled the earth by diverse paths, landed in various settings, and become entrenched in both theory and practice around the world.
One of the main pillars and...
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