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This paper aims to trace the hybridising of financial and service expertise in English local authority budget control to provide a more comprehensive understanding of the contexts that gave rise to hybridisation than do previous accountability research frameworks.

Using practice theory, this paper interprets the findings from a field study of Newcastle City Council and a review of relevant local authority regulation for England, stretching back to the 1980s.

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.

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.

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 involved in service provision.

This is the first paper to analyse the emergence of hybrid financial expertise in the public sector with reference to distinct structural elements of the relevant practices.

A growing body of education research considers practices; however, there is less focus on a methodology that enables practical analysis of practices. Use of practice theory is growing, particularly in work and organisational studies, but practice-focused studies more frequently address theoretical than methodological agenda. This chapter proposes a practice-focused, constructivist grounded theory methodology as one approach which can address this gap. After first considering the ways in which, separately and in combination, practice-theory and constructivist grounded theory can support higher education leadership and management research, the chapter considers implementation of this methodology by drawing on a study into the practice of authority in higher education leadership. It concludes by considering some implications for the ways in which practices can be understood and the affordances and limitations of this methodology.

This article examines the interaction between Western leadership and authority practices and those of a non‐Western culture in their managerial and organizational contexts. Specifically, it examines the mechanism for organizational commitment through the use of a non‐Western authority relationship in a Western organization situated in a non‐Western culture. Data concerning the experience of an organizational change in a non‐Western cultural context fail to confirm some of the ideas advanced in the divergence and convergence thesis. An alternative framework for conceptualizing the process of interaction and outcome of organizational development in situations of cross‐cultural transfer and application of management practices is proposed.

Within the context of recent post-localism developments in the English local government, this paper aims to show, first, how management controls have become more enabling in response to changes in rules of public sector corporate governance and, secondly, how changes in management control systems gave rise to new corporate governance practices.

Theoretically, the paper mobilises the concept of enabling control to reflect on contemporary changes in public sector corporate governance. It draws on the International Federation of Accountants’ (IFAC) and Chartered Institute of Public Finance and Accountancy’s (CIPFA) new public sector governance and management control system model and data gathered from a longitudinal qualitative field study of a local authority in North East England. The field study used interviews, observation and documentation review.

This paper suggests specific ways in which the decentralisation of policymaking and performance measurement in a local authority (present case) gave rise to enabling corporate governance and how corporate governance and management control practices went some way to aid in the pursuit of the public interest. In particular, it shows that the management control system can be designed at the operational level to be enabling. The significance of global transparency for supporting corporate governance practices around public interest is observed. This paper reaffirms that accountability is but one element of public sector corporate governance. Rather, public sector corporate governance also pursues integrity, openness, defining outcomes, determining interventions, leadership and capacity and risk and performance management.

Insights into uses of such enabling practices in public sector corporate governance are relevant for many countries in which public sector funding has been cut, especially since the 2007/2008 global financial crisis.

This paper introduces the concept of enabling control into the public sector corporate governance and control debate by fleshing out the categories of public sector corporate governance and management control suggested recently by IFAC and CIPFA drawing on observed practices of a local government entity.

Examines the interaction between Western leader ship and authority practices and those of a non Western culture (Nigeria) in their managerial and or ganisational context. Data concerning the experience of an organisational change in a non‐Western cultural context fail to confirm some of the ideas advanced in the convergence and divergence theses. An alternative framework for conceptualising the process of interaction and outcome of organisational development in situations of cross‐cultural transfer and application of management practices is proposed.

This paper seeks to contribute to the debate on the usefulness of institutional theory to critical studies. It pursues this topic by exploring some of the possibilities for allocating local authority funds more fairly for poor residents. This paper aims to shed light on the institution of budgeting in a democratically elected local government under austerity.

This paper uses world culture theory, the study of the devolution of cultural authority to individuals and organisations through which they turn into agentic actors. Based on a field study of Newcastle City Council’s (NCC’s) budget-related practices, the paper uses the notion of actorhood to explore the use of fairness in austerity budgets.

This paper documents how new concerns with fairness gave rise to new local authority practices and gave NCC characteristics of actorhood. This paper also shows why it might make sense for a local authority that is managing austerity budget cuts and cutting back on services to make more detailed performance information public, rather than attempting to hide service deterioration, as some prior literature suggests. This paper delineates the limits to actorhood, in this study’s case, principally the inability to overcome structural constraints of legal state power.

The paper is suggestive of ways in which local government can fight inequality in opposition to central government austerity.

To the best of the authors’ knowledge, this is the first qualitative accounting study of actorhood. It coins the phrase fairness assemblage to denote a combination of various accounting technologies, organisational elements and local government practices.

Across Latin America, debates and practice around indigenous law provide a window on shifting relations between indigenous movements, states, and international actors. In Guatemala, the practice of indigenous law is a reflection of cultural difference, a response to past and present violence, and a resource for a population denied access to justice. In the postwar period, indigenous law has become a central element of contemporary Mayan identity politics. Together with the policy shift toward state-endorsed multiculturalism, this has meant it has become a highly contested and politicized terrain. This article examines attempts by indigenous activists to “recuperate” and strengthen indigenous law – or what is now termed “Mayan law” (derecho Maya) – in Santa Cruz del Quiché, Guatemala. Analyzing the tensions between local demands, the Mayan movement, international NGOs and intergovernmental bodies, and the Guatemalan state, it reflects on what they reveal about the limits and contradictions of the multicultural model of justice promoted since the end of the armed conflict.

Personal medical services pilots were introduced in England in 1998 to provide increased flexibility to general practitioners practising in deprived areas, to improve service provision and reduce inequalities. The aim of this study was to identify health authority perspectives of the achievements of their pilots. Less than half of the health authorities agreed that their pilots’ original objectives had been completely achieved. Support, commitment and enthusiasm from within and outside the pilots, and the ability to be flexible, were helpful in promoting change management. Obstacles were financial difficulties and a lack of understanding of personal medical services. The opinion was that personal medical services had made a highly regarded contribution to the local health economy, especially in the provision of new services and the promotion of new staff roles. The results provide lessons for primary care organisations in England and elsewhere in terms of the factors required to successfully implement change.

The National Task Force on Violence to Social Care Staff is expected to establish clear policy and practice standards for the management of violence to staff. The paper profiles present practice, based on the responses of 30 local authorities to a questionnaire, identifies key issues and suggests a framework for good practice.

This article reports on an analysis of local authority codes of practice for the protection of vulnerable adults. The research focused on three main areas of requirements and recommendations identified in No Secrets. The findings reveal emerging trends that indicate a strong commitment to some areas of good practice, but the many exceptions suggest there is no room for complacency.