2. Theoretical Framework
In this paper we distinguish between the ‘normative mode’ and the ‘operational mode’ of the deployment of NPFM technologies and practices to the school site. The notion of a ‘normative mode’ and an ‘operational mode’ of accounting draws upon the work of Becher and Kogan (1992) who developed a model that provided a coherent and conceptually sound analysis of British higher education. The normative mode relates to the monitoring and maintenance of values within the system as a whole. Meanwhile, the operational mode “refers to the business of carrying out practical tasks at different levels within the system”. The contrast between them is related to what people actually do – or what they are institutionally required to do – and what they count as important. The authors acknowledged that there are close interrelationships between the two modes, but noted “a familiar and recognizable difference between the rationale of a group or organization and what it does in practice: between its [espoused] values and its tasks”. The distinction between a normative mode and operational mode provides a useful point of reference for this current study. The ideas associated with the NPM and the NPFM are used in this paper to provide a theoretical understanding, and therefore the normative mode, of the public sector change and the ‘new’ accounting.
2.1 The ‘New Public Management’ and the ‘New Public Financial Managemen’t
New Public management characterises an international phenomenon concerned with the transformation of the machinery of government. In his seminal work, Hood (1991) identified what he termed seven ‘doctrinal components’ of NPM. These included: financial devolution to service providers; explicit standards and measures of performance; differentiation between inputs, outputs and outcomes; increased accountability of service providers; private sector styles of management practice; increased competition and contracting between service providers; and greater emphasis on efficiency, economy and effectiveness of resource usage.
The NZ ‘model’ of public sector reform drew not only on the ideas of the NPM, but also from economic theories such as public choice, agency theory, and transactioncost economics (see, Boston, Martin, Pallot & Walsh, 1996; Scott & Gorringe, 1989). From the fusion of management practices with the economics paradigm, a series of common principles have been applied across the entire NZ public sector including central government departments and the education sector. These common principles (Pallot, 1998, p.159; original emphasis) are:
a. Enhanced transparency
b. Distancing of politicians
c. Enhanced performance specification and monitoring.
d. Devolution of activities away from the core central government
The above review of the characteristics of NPM and its NZ derivative provides the political-economic context from which the ‘new’ public sector accounting has emerged. Tooley (2002) argues that accounting technologies and techniques (or NPFM) were key elements in the NPM reform as they facilitated a macro-micro interface by providing a link between the external values associated with NPM reform and the internal workings of organisations within the public sector, including schools. That is, accounting performance measurement and control tools provided the state with the technology to transmit the market and managerial values of the reforms into public sector institutions (Jacobs, 1995). In particular, the Public Finance Act 1989 introduced changes to accountabilities and requirements for managing financial matters. School Boards of Trustees were required to develop accounting structures and information systems, which enables internal and external reporting. No such structure or system was emphasised in the pre-1989 reform period.
The importance of a formal rational management system has been at the fore of the NZ education reform, with the emphasis on the 本文来自辣.文~论^文·网原文请找腾讯324,9114 site and enhanced performance accountability, the role of accounting within school systems moved from a subordinate service role to a dominating, agenda-setting role (Parker & Guthrie, 1993) and created new accounting visibilities.
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