TY  - JOUR
AB  - Purpose– 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.Design/methodology/approach– The paper employs a literature‐based analysis and critique.Findings– 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.Research limitations/implications– Williams' model could be used in a variety of settings for a variety of purposes.Originality/value– Williams' writings are new to the accounting literature. The paper is novel also in that it uses Williams' writings to explain efficiency's dominance.
VL  - 7
IS  - 2
SN  - 1176-6093
DO  - 10.1108/11766091011050831
UR  - https://doi.org/10.1108/11766091011050831
AU  - Devlin Patrick J.
PY  - 2010
Y1  - 2010/01/01
TI  - Exploring efficiency's dominance: the wholeness of the process
T2  - Qualitative Research in Accounting & Management
PB  - Emerald Group Publishing Limited
SP  - 141
EP  - 162
Y2  - 2024/09/20
ER  -