The NPM reform movement has developed and been widely discussed by both academics and practitioners in the last fifteen to twenty years. Given the pace of change, the time is right to examine the ways in which NPM style reforms have affected the way in which public administrations in Europe are run and to examine the implications for accounting and auditing in the public sector.
The paper looks at a number of NPM-inspired reforms and considers how they affect the way public administrations are managed, with particular focus on the financial aspects of NPM.