An 1831 discussion on New Public Management

Authors

Graham D. Bowrey, University of WollongongFollow
Freda C. Hui, University of WollongongFollow
Ciorstan Smark, University of WollongongFollow

RIS ID

112781

Publication Details

Bowrey, G., Hui, F. & Smark, C. (2017). An 1831 discussion on New Public Management. Accounting History, 22 (3), 370-386.

Abstract

The purpose of this article is to present an argument supporting the view that the ideology driving the notion of New Public Management (NPM) is not a new or recent aspect of public sector financial reform. Rather, back in the early nineteenth century, significant public discussions were exploring the pros and cons of various financial reforms based on this ideology. The research approach taken in this study is based on a semi-fictitious conversation created between key early nineteenth century public commentators, Sir Henry Parnell and Sir Samuel Bentham. The conversation is constructed through a reflection of the key themes and perspectives presented in Sir Henry Parnell's pamphlet 'On financial reform', first edition published in 1830, and Sir Samuel Bentham's 1830 letter in response titled 'Financial reform scrutinized'.