The purpose of this paper is to utilise Williams' writings on hegemony in order to examine why and how in the last 25 years efficiency has come to dominate the public sector and to explore the consequences of this development.
The paper employs a literature‐based analysis and critique.
Williams' model is able to explain why and how the public sector has become preoccupied with a selective version of efficiency, the significant role played by accounting, and the cultural clashes encountered in the public sector.
Williams' model could be used in a variety of settings for a variety of purposes.
Williams' writings are new to the accounting literature. The paper is novel also in that it uses Williams' writings to explain efficiency's dominance.
Devlin, P. (2010), "Exploring efficiency's dominance: the wholeness of the process", Qualitative Research in Accounting & Management, Vol. 7 No. 2, pp. 141-162. https://doi.org/10.1108/11766091011050831Download as .RIS
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