politics and management, and has been redefined in terms of purchasers and providers of education. The reform intent had more to do with making education providers more responsive and to be held accountable for the efficient and effective use of resources (Education Review Office, 1994; Picot Report, 1988), and had less to do with issues of ‘education’ (Bowe, Ball & Gold, 1992; Dale, 1994; Dale & Ozga, 1993). This led to significant change in the administrative structures and processes within the NZ education system.
Fundamental to the change in the management and control of the public services, including education, was a ‘new’ emphasis on the use of business accounting technologies. As suggested by Olson, Guthrie and Humphrey (1998, p.18), “an increasingly notable element of the New Public Management movement is the seemingly endless list of accounting-based techniques that are being drawn on in the pursuit of reform.” As an instrument of change, the significance of accounting information and practices was particularly evident in the context of the NZ public sector reform, as the Governor of the Reserve Bank, Donald Brash, observed: We have greatly improved the efficiency of resource use in the public sector … partly through the simple expedient (emphasis added) of introducing
proper accounting principles to the public sector (1998, p.3; as cited by Lapsley & Pallot, 2000, p.214).
As part of the reform of the NZ education system, the Education Act 1989, and more recently a 1991 amendment to the Public Finance Act 1989, brought in a wave of financial management and reporting initiatives, including a new assets management and financial planning regime and a requirement to annually prepare audited accrualsbased financial performance statements and provide non-financial performance information.
This paper examines the way in which a selection of NZ secondary schools responded to the official rhetoric for school-based systems of ‘New Public Financial Management’ (NPFM) or what is referred to in this paper as ‘School-based Financial Management’ (本文来自辣.文~论^文·网原文请找腾讯3249,114 post-reform period, it highlights a disparity between the normative intent of the NPM reforms and the operational reality and consequences of the official demands at the school site level. Two competing theories of change processes – NPM and aspects of institutional theory – provide a theoretical framework within which the empirical findings are discussed.
The paper is structured around the following four sections. Section 2 sets out the theoretical framework underpinning this study. The theoretical framework draws on the aspects of NPM and institutional theory that are used to inform the empirical detail of this study. This is followed by Section 3, which outlines the research method used in this study. The empirical detail, or the operational response of schools to the official demands for SBFM, is presented in Section 4. Section 5 provides some concluding comments.
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