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The tradition of public sector reform is a global phenomenon that cuts across different nations; the advanced and less developed ones. This article compares recent public service reforms in Nigeria and France by providing the theoretical elaboration of the policy process underpinning the emergence of public service reform. It is evident that these two countries had made changes in their structure and operation to achieve cost-efficiency, budget accountability and an improved customer focus in service delivery. An explanation is advanced for variations in national reform profiles which draw on elements of historical, political economy, and institutional approaches. This study examines the implementation of the various reforms and how they have been able to address issues arising from the policy process in those selected countries. The paradigm shift from the past reforms emanating from their disappointing performance in the political economy and how this experience can be used to enhance paradoxical change in those countries are basically the focus of this work. The findings suggest institutional capacity as a pre-requisite towards achieving various national goals and New Public Management principles.  


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