(1995) a number of countries in the 1980’s were moving towards adoption of the New Public Management (NPM). Central to this change in modes of public management was a shift towards “accountingization” (a term coined by Power Laughlin, (1992). This development was part of a broader shift in received doctrines of public accountability and public administration at the same time, accounting changes formed an important part of the assault on the progressive-era models of public accountability (Hal & Wettenhall
CHAPTER - I INTRODUCTION “History has come to a stage when the moral man, the complete man, is more and more giving way, almost without knowing it, to make room for the commercial man, the man of limited purpose. This process aided by the wonderful progress in science, is assuming gigantic proportion and power causing the upset of man’s moral balance, obscuring his human side under the shadow of soul-less organization.”- Rabindranath Tagore, Nationalism, 1917. Aristotle felt that the purpose of