Accounting in new public management (NPM) and shifting organizational boundaries

Abstract

The paper examines how accounting creates and maintains organizational boundaries in cultural organizations, in the context of NPM reforms and conflicting organizational objectives that confronted them. Design/methodology/approach: The analysis is based on case studies of four Show Caves in Greece. Data were collected from semi-structured interviews, informal discussions and document analysis. The paper draws on Bourdieu's concepts of "field", "capital" and "habitus" and Llewellyn's analysis of organizational boundary maintenance. Findings: The study observes that NPM reforms and shifting boundaries created conflicts and power games between the key actors (municipal politicians, professional managers and anthropologists). These actors, depending on the positions (and habitus), they occupy and the capitals (political, cultural and symbolic) they hold, pressed hard to obtain resources (economic capital) from the Show Caves'. The conflicting objectives (archaeological/cultural/historical, political and commercial) that emerged and the tensions that arose between key players (anthropologists, municipality politicians and professional managers) shaped the identities and boundaries of the Show Caves with the municipal authorities for example perceiving these entities as part of a broader 'organization' rather than 'separate accounting entities'. Originality/value: The study makes an original contribution by revealing the critical role of accounting in the boundary management of "cultural organizations" that operate with conflicting objectives in the context of NPM reforms.

Is IPSAS Implementation Related to Fiscal Transparency and Accountability?

“…For instance, Kurunmäki (2009Kurunmäki ( , p. 1375 stresses that "to make themselves heard and believed, health professionals had started to inform their various proposals with economic rationality, rather than in purely medical terms." Thus, the NPM fostered the implementation of private sector and business approaches in order to make public sector more efficient (Gomes, Fernandes, & Carvalho, 2015;Kartalis, Tsamenyi, & Jayasinghe, 2016). Financial information is taken as a key input to make decisions in the public arena (e.g., the approval and funding of an investment project), although its preparation requires that accountants follow certain criteria to recognize and measure economic transactions.…”

New Public Management between reality and illusion: Analysing the validity of performance-based budgeting

“…These relate to the limitations and structural features of the public sector context, which have resulted in a poor implementation of reforms. Hence, empirical studies have noted the tensions between the different values derived from the introduction of NPM reforms (Kartalis, Tsamenyi, & Jayasinghe, 2016), where an excessive focus on results and business-related values may undermine the commitment to key public values (Broadbent, Jacobs, & Laughlin, 2001;Lorenz, 2012;Piotrowski & Rosenbloom, 2002), and generate counter-productive effects (Tambulasi, 2009). However, tensions can emerge between NPM tools, normative expectations, and public sector organizations' structural features.…”

Dimensi Kritis Pemikiran Akuntansi Yang Teralienasi: Dialog Imajiner Konstruksionis Dan Dekonstruksionis

“…Contoh lain penggunaan teori sosiologi kritis dalam menjustifikasi keunggulan dan kelemahan praktik akuntansi dapat dilihat pada Bryer (1999aBryer ( dan 1999b) yang mengkritik praktik akuntansi dengan berefleksi pada teori ekonomi-politik (politicaleconomy) Karl Marx. Lihat pula Goddard (2004), Shenkin dan Coulson (2007), Yin-Xu dan Xiaoqun-Xu ( 2008) Malsch et al (2011), Jacobs dan Evans (2012), Lupu dan Empson (2015), Lombardi (2016); Kartalis et al (2016), mereka saling berargumen tentang keunggulan dan kelemahan praktik akuntansi dengan berefleksi pada teori sosiologi kritis Habitus Pierce Bourdieu.…”