Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Using new public management in order to implement educational reforms and accountability in universities

Document Type : Review Article

Author
M.A in Governmental Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
Abstract
Managerial roles in different levels of universities have changed dramatically due to the impact of "new public management" and trends related to privatization and commercialization. University administrators who are responsible for the development (and well-being) of academics must move between "sense" and "sensitivity"; "Sense" means repeatedly requesting quality and efficient educational performance and adhering to such new public management principles. "Sensitivity" means allowing academics to develop and grow, thereby contributing to the long-term survival of the university. This article examines the impact of new public management on the implementation of educational reform and accountability in universities. There seems to be a need to measure and compare the performance of individuals, groups and universities in order to move towards accountability, which is significantly in line with the new public management model. To avoid the disasters that have affected the good of college life, it is also necessary for top-level college administrators to first adjust their control over planning, performance-based budgeting, and auditing; Middle managers also see themselves as a link between their superiors and their employees, not just a shortcut to announcing top management orders. Finally, globalization and commercialization activities should not go in the direction of destroying a country's domestic and special universities. 
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  • Receive Date 10 April 2021
  • Revise Date 03 June 2021
  • Accept Date 14 June 2021