The Explanation of the Role of Public Sector Accounting in Post-New Public Management

The aim of this study is to highlight the role of accounting in different models of public management and its modification in line with these developments. This study, first examines and compares the different models of public management and then the role of accounting in the development and evolution of these models. Also, the reforms and evolutions of public sector accounting will highlight the public sector in line with developments taking place in public sector management and introduces possible solutions for the development of public sector accounting research. The findings of this study show that tremendous changes have been made in the new public management model. Most researchers consider these developments as a post-new public management period and in this regard, they believe that public sector accounting will also witness extensive reforms. This study tries to highlight the role and reforms of accounting in this field by introducing a post – new public management.