Identifying the Dimensions and Consequences of New Public Financial Management

New Public Financial Management (NPFM) has been introduced as a reform-oriented approach in the public sector with the aim of enhancing transparency, accountability, and efficiency in the use of government financial resources (Aghamohammad, Kurdistani, & Kazemi, ۲۰۲۱). The purpose of this article is to explain the concept of New Public Financial Management, examine the importance and necessity of its implementation, and analyze the dimensions and consequences of adopting this approach in the public sector. The main research problem is that traditional public financial management systems are unable to respond to the growing expectations of citizens and the requirements of modern governance (Moshkini & Kurdistani). The research method is descriptive–analytical, and the data were collected through library research and note-taking techniques. The findings indicate that the implementation of New Public Financial Management can lead to improved financial transparency, increased accountability, enhanced efficiency, reduced corruption, and improved governance quality (Kurdistani & Ma’navi-Moqaddam). Finally, institutional reforms and the strengthening of financial systems are proposed as the main recommendations.

کلیدواژه ها:

New Public Financial Management ، Public Sector ، Financial Transparency ، Accountability ، Financial Governance