2018
DOI: 10.1108/qram-09-2017-0085
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The hybridising of financial and service expertise in English local authority budget control

Abstract: 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, educatio… Show more

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Cited by 29 publications
(27 citation statements)
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“…Dialogic compliance involves change to interpretative schemes, but 'doubts surface periodically' (Oakes and Berry, 2009, p. 373). The empirical application of Oakes and Berry's (2009) developed model in this study provides support for this assertion: dialogic compliance emerges as the dominant response at each of School A and School C. Behavioural responses to accounting disturbances can also be affected by the proximity of exposure to other factors, such as professional education (Ahrens et al, 2018).…”
Section: Discussionsupporting
confidence: 61%
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“…Dialogic compliance involves change to interpretative schemes, but 'doubts surface periodically' (Oakes and Berry, 2009, p. 373). The empirical application of Oakes and Berry's (2009) developed model in this study provides support for this assertion: dialogic compliance emerges as the dominant response at each of School A and School C. Behavioural responses to accounting disturbances can also be affected by the proximity of exposure to other factors, such as professional education (Ahrens et al, 2018).…”
Section: Discussionsupporting
confidence: 61%
“…In the developed model, persuasion, bargaining and incentivization are also used to affect coercive changes to behavioural responses, alongside the direct enforcement that is more typical of Broadbent and Laughlin (2013). Leadership (in the form of headteacher type) and the role of accounting professionals such as controllers/bursars also seem important in this context (Broadbent et al, 1994b;Stafford and Stapleton, 2016;Ahrens et al, 2018).…”
Section: Discussionmentioning
confidence: 99%
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“…Yet, although elected councillors in the UK are often highly partisan (Leach and Copus, 2004), appointed officers have no political affiliation -and local authorities have a long history of cooperation and accommodating conflicting perspectives (Thurmaier and Wood, 2002;Ahrens et al, 2018). With this in mind, we sought to investigate whether the interactions between officers who advocated these conflicting logics was more 'peaceful' than the metaphors of 'institutional warfare' and 'battlefields' might suggest.…”
mentioning
confidence: 99%
“…Later, applying the Lean management reforms of NPM, accountants’ roles reduced in authority with a contraction of the business partner role and an emphasis on a consultative, “help desk” function (Holmgren Caicedo, Mårtensson, & Tamm Hallström, 2018). At a local authority, service managers were trained in financing and budget management, which led to finance staff being viewed as not necessary unless they were able to help sustain or contribute to service transformations (Ahrens, Ferry, & Khalifa, 2018). A study of management accountants’ roles at two public sector organizations, a university and a teaching hospital, found business analyst and information provider were their top two functions, whereas cost/financial control and planning/managing budgets were their top two tasks (Odia & Oke, 2018).…”
Section: Theory and Literaturementioning
confidence: 99%