Public Management Accounting Paradigm Shift from New Public Management Efficiency Towards Public Value Creation in New Public Governance Through a Literature Review
DOI:
https://doi.org/10.55927/b31wxj65Keywords:
Public Management Accounting, NPM, NPG, Public Value, Literature StudyAbstract
This study aims to analyze the shift in public management accounting from the New Public Management (NPM) paradigm to New Public Governance (NPG) in order to map the new space for research in the search for public value. Using the Systematic Literature Review (SLR) method with content analysis, the concepts tested include budget efficiency, relational accountability, governance, and institutional barriers. The research sample consists of 10 scientific articles (2015–2025) covering the locus of regional governments, villages, ministries, and BLUDs in Indonesia. The synthesis results indicate that the failure of budget optimization in the NPM era is triggered by system limitations, human resource competencies, and a weak culture of transparency. The implication is that future accounting systems must transform their role from merely a cost control tool to a facilitator of relational collaboration and an adaptive measure of public value
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Copyright (c) 2026 Monica Aprilia, Shella Yulia Riska, Nur Lanna Siregar, Galih Supraja (Author)
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