Public Service Agency (Badan Layanan Umum) of State University as a Model of NPM in Indonesia: Habermasian Perspective

This article aims to discuss the role of accounting in the implementation of New Public Management (NPM) in the State Universities. NPM implementation in higher education organizations can be interpreted as a form of corporatization and accountingization. Accountingization is done through the implementation of performance-based budgeting, which replaces the traditional budget, as well as the application of accrual accounting that replace cash-based accounting. Based on the Critical Theory of Habermas, Accountingization become the steering media of the universities lifeworld colonization. Keywords: NPM, university, accountingization, corporatization, Haberma