Organisational Culture and the Adoption of New Public-Management Practices
This study provides insights into the levels of adoption and success of New Public Management practices, reflected in the degree of innovative accounting practices and cultures. The analysis draws upon two in-depth empirical investigations. The results provide empirical evidence to support a two-way interaction between management orientation to adopting the new accounting methods and organisational innovative changes. The success and failure could be characterised as a fragile construction that turns on the strength of diverse ties connecting many heterogeneous elements. The meaning of the subcultures and the externally driven change process are discussed in the context of Scandinavian public management.
Volume (Year): 3 (2008)
Issue (Month): 4 ()
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