Are values driving consultants in public sector financial management advice?

Our study explores how values are impacting consultants in giving advice on public sector financial management. While consultants often embrace private sector values associated with New Public Management, they are also significantly influenced by the unique characteristics and values of the public sector. Consultants from international firms are more supportive of private sector values of competitiveness and entrepreneurship than their colleagues from na-tion-wide operating firms, which gives rise to their relatively more positive opinion about ac-crual accounting and outcome budgeting.