Transforming the public sector: 1998–2018

Abstract

Purpose

The purpose of this paper is to provide an evaluation of public sector research in the 1998–2018 period.

Design/methodology/approach

The paper uses the extant literature of this era to study the theorisation of, and the findings of, public sector research.

Findings

This is a vibrant field of a study in a wide range of study settings and with many interdisciplinary studies. The influence of new public management is pervasive over this period. There are numerous instances of innovations in study settings, in key findings and the approach taken by investigators.

Research limitations/implications

This is not a comprehensive review of all literature in this period.

Practical implications

This study also explored the relevance of academic research of this era to policymaking by governments.

Originality/value

This paper offers a distinctive critique of theorisation of public sector accounting research. It reveals the dominant theoretical reference points in use during this period and observes the increasing tendency for theoretical pluralism to investigate complex study settings.

Citation

Lapsley, I. and Miller, P. (2019), "Transforming the public sector: 1998–2018", Accounting, Auditing & Accountability Journal, Vol. 32 No. 8, pp. 2211-2252. https://doi.org/10.1108/AAAJ-06-2018-3511