The article discusses how changes in public sector accounting in OECD countries during the 1980s led to the rise of the "New Public Management" (NPM). NPM focused on public accountability and organizational best practices as alternatives to traditional public administration ideas. Despite claims of a global shift towards NPM, different countries varied in how much they adopted it. Common explanations for the rise of NPM, like national identity or economic performance, don't fully explain the differences in adoption rates. The article suggests that initial conditions in each country may offer a better explanation for the spread of NPM.