Accounting colonization: Three case studies in further education

Oakes, Helen; Berry, A.J.

doi:10.1016/j.cpa.2007.06.006

Cited by 35 publications

(82 citation statements)

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“…Frequently this issue has been conceptualised in terms of the relationship between accounting and various other forms of expertise, notably those found in the health sector (Kurunmäki, 1999;Llewellyn and Northcott, 2005), social services (Bracci, 2014;Llewellyn, 1998), and education (Ezzamel et al, 2012;Oakes and Berry, 2009), all of which represent significant shares of public expenditure. The nature of the relationship between accounting and other forms of expertise has inspired different theoretical positions: Whereas some scholars have emphasised the potential of accounting to dominate the expertise and ethos that used to underpin public services (Alam and Lawrence, 2009;Broadbent and Laughlin, 1998;Laughlin and Broadbent, 1993;Mennicken, 2013), others have highlighted the complexities of the interaction between accounting and other forms of expertise (Bracci, 2014;Llewellyn, 1998;Mutiganda, 2014), and the various ways in which they might hybridise (Kurunmäki, 2004;Kurunmäki and Miller, 2011;Miller et al, 2008).…”

Section: Introductionmentioning

confidence: 99%

The hybridising of financial and service expertise in English local authority budget control

Ahrens

Ferry

Khalifa

2018

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This article is c Emerald Group Publishing and permission has been granted for this version to appear here http://dro.dur.ac.uk/23928. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited Additional information: Use policyThe full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-pro t purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details. Structured abstractPurpose -This paper traces the hybridising of financial and service expertise in English local authority budget control in order to provide a more comprehensive understanding of the contexts that gave rise to hybridisation than do previous accountability research frameworks.Design/methodology/approach -Using practice theory this paper interprets findings from a field study of Newcastle City Council and a review of relevant local authority regulation for England, stretching back to the 1980s.Findings -The hybridisation of financial and service expertise has entailed major changes to the practices on which local authority management depends, fuelled by a changing societal role of local authorities. Frequently, local authorities are no longer providers of public services but enablers who purchase services and manage arms-length contracts. This paper identifies some of the ways in which three structural elements that underpin local authority management practices have evolved to give rise to novel practices.Research implications/limitations -Even though this paper's research into changing regulatory frameworks, rules, and evolving local authority financial practices is based on institutional changes in England since the 1980s, the fieldwork element which fleshes out certain implications for local authority practices has focused on Newcastle City Council. Future research could fruitfully examine these issues in other local authorities.Practical implications -The hybridisation of financial and service expertise has contributed to reshaping local government beyond the rules that are put in place for regulating the sector by giving rise to new practices. Recent key developments include new service delivery arrangements, for example, through council-owned subsidiaries or third sector organisations. It is important that, in an austerity context, new risks to 'off the books' service quality is matched by new control and audit arrangements. Moreover, the professional bodies that service local government should recognise the new forms of hybridisation of finance and service expertise, and ensure arrangements for the changing skill sets of those...

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Section: Introductionmentioning

confidence: 99%

The hybridising of financial and service expertise in English local authority budget control

Ahrens

Ferry

Khalifa

2018

QRAM

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“…The use of accounting as a steering mechanism to penetrate and alter the core values of professionals in healthcare and other non‐profit organizations has been critically investigated (e.g., Broadbent et al ., ; Jacobs et al ., ; Oakes and Berry, ; Oakes and Oakes, ). For example, some researchers have provided evidence on accounting colonization in arts organizations (Oakes and Oakes, ) and education institutions (Oakes and Berry, ). However, some recognize that healthcare services are an area where accounting control is rarely accepted with enthusiasm (Broadbent and Laughlin, ).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…Researchers have extended Broadbent and Laughlin's work by providing empirical evidence to support identified pathways or suggest new types of pathway (e.g., Oakes and Berry, ; Agrizzi et al ., ; Fiondella et al ., ; Campanale and Clinquini, 2016). Agrizzi et al .…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…Second, this paper extends studies on the broader role of accounting. Previous studies adopting an MRT lens have mainly focused on organizations and intra‐organizational changes (e.g., Agrizzi, ; Broadbent et al ., ; Broadbent et al ., 2013; Kurunmaki et al ., ; Oakes and Berry, ; Campanale and Cinquini, ; Fiondella et al ., ). Taking an inter‐organization steering perspective, this paper contributes to the literature on the broader role of accounting and goes beyond organizational and managerial concerns about enhancing performance (Modell, ).…”

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confidence: 98%

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China's Healthcare Costing in Times of Crisis: Conflicts, Interactions, and Hidden Agendas

Cui

Al‐Sayed

et al. 2019

Abacus

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This paper presents a longitudinal interpretive case study on the development of healthcare costing in China over the period 2002 to 2015. Adopting a middle-range theory lens, the study explores dynamic interactions in the use of cost information among societal institutions and organizations. It reports the successful internalization of costing systems in public hospitals in Beijing, which supports the effectiveness of a hybrid steering mechanism combining both transactional and relational features; however, such successful internalization does not indicate the success of steering the lifeworld of institutions and organizations towards change.Notably, hospitals' responses to steering alter over time, from passive absorption to active manipulation, revealing how cost information may underpin hospital beliefs in marketization. At an institutional level, the paper provides empirical evidence for relational steering among societal institutions, where a reaction of 'rebuttal' is observed. It offers insights on how accounting can be a powerful tool in legitimizing such rebuttal, while keeping political considerations as hidden agendas. The findings suggest the importance of understanding lifeworld complexity at both societal and organizational levels, and cross-institutional collaboration in using accounting as a steering mechanism. The findings have important policy implications for public sector reform, both in China and worldwide.

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“…Offers a framework for exploring accounting policy from a more holistic perspective Accounting (Chahine, 2006) Uses hermeneutics to explain the differences in earnings announcements, exploring good news announcements and bad news announcements Accounting (Coad & Herbert, 2009) Explores the move away from structuration theory in management accounting towards a more concrete construct Accounting (Ferguson, 2007) Critiques an existing 'textually orientated' approach to accounting through the use of hermeneutics Accounting (Keller, Smith, & Smith, 2007) Uses hermeneutics to study the ethical standards within the accountancy industry Accounting (Oakes & Berry, 2009) How coercive processes among organisations have created a colonising culture within accounting Economics (Drechsler, 2000) Critique the natural sciences in relation to social sciences Economics (Frambach, 2006) Compares the social question and modern market economics through a combination of methodologies including hermeneutics Economics (Hjorth & Johannisson, 2008) An investigation into the central tendencies of Gartner's work using hermeneutics Economics (Johansson, 2001) Uses hermeneutics to analyse the value of consumption Economics (Mathias & Teresa, 2006) Investigates the concept of capability and its apparent foundations in philosophy Economics (Park & Kayatekin, 2000) Explores economic philosophy of standards of conversation through hermeneutics Economics (Peach, 2002) Compares the theories of two prominent economists to illustrate their differences, although it suggests that neither economist has a superior theory Economics (PottsA, 2005) Explores capitalist theories to suggest more useful teaching techniques in economics. Uses hermeneutics to explain why some Marxist views are conflicting.…”

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confidence: 99%

The mythological power of hospitality leaders?

O’Gorman

Gillespie²

2010

International Journal of Contemporary Hospitality Management

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Purpose To explore how senior leaders in the hospitality industry use storytelling to disseminate their vision to employees. To illustrate how hermeneutics can be used as a method for the interpretation of qualitative data in hospitality management research.Design/methodology/approach -A purposeful criterion based sample design was constructed and after a period of sensitisation to their organisations, twenty phenomenological interviews with high level international hospitality industry leaders were conducted. These interviews are analysed using a hermeneutical framework.Findings Storytelling is being used as a strategic method of communication and is fundamental to leadership in the contemporary commercial hospitality industry; stories are used to strengthen and revitalise current norms and values. Stories penetrate organisations and tap into the emotions of employees in order to inspire action and understanding.Research limitations/implications Hermeneutics is applied clearly and concisely and the paper demonstrates how hermeneutics could easily be adapted for other projects. Clear direction for further research is suggested, exploring the efficaciousness of stories from the listeners' rather than narrator's perspective Practical Implications -This paper does not teach managers how to tell stories, or even make them better storytellers; however, it highlights how storytelling is used by leaders at the apex of the commercial hospitality industry to develop and enhance organisational culture.Originality/value Within hospitality management research, storytelling has mostly been ignored both as a management tool and as a form of data collection; similarly hermeneutics as a means of data analysis does not feature in the hospitality management literature.

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Accounting colonization: Three case studies in further education

Cited by 35 publications

References 33 publications

The hybridising of financial and service expertise in English local authority budget control

The hybridising of financial and service expertise in English local authority budget control

China's Healthcare Costing in Times of Crisis: Conflicts, Interactions, and Hidden Agendas

The mythological power of hospitality leaders?

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