Abstract

Abstract The ‘new public management’ (Hood 1991, 1995) in the public sector is now well established in the UK. The central features of this revolution are thoughtfully captured by Hood (1995: 94): ‘lessening or removing differences between the public and the private sector and shifting the emphasis from process accountability towards a greater element of accountability in terms of results’. It is this programming of tasks through changes in contractual relationships, in which accounting and accountability systems are inextricably linked, which is at the heart of the ‘new public management’ reforms with consequent ramifications for the role of professionals. The nature of these contractual changes and their effects is the core concern of this chapter.

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