摘要: Purpose – This paper seeks to examine the impacts of new public management (NPM)‐oriented accounting on political control at Malawian local government level. The objective is investigate extent which NPM‐based practices have increased managerial autonomy and reduced control.Design/methodology/approach based an empirical study conducted in six assemblies Malawi. These include Salima Town Assembly, Blantyre City Lilongwe Mzuzu Mzimba District Zomba Municipal Assembly. It qualitative research methodology. data were mainly collected through personal interviews with assembly managers councillors. In addition, also relied a review various literature newspaper articles providing insights subject under study.Findings has found that led loss p...