Search results

The purpose of this paper is to explore the implications that Power’s book had to the author’s research in public sector auditing.

In this paper, the author reflects and debates the inspiration that Michael Power’s book The Audit Society had on the author’s own research.

The author finds that this book had a significant influence on how he succeeded theorizing his studies on auditing, and how he could contribute to the audit literature. It is stunning how the book succeeded in synthesizing audit research, encouraging scholars to understand auditing as a social practice, i.e. how auditing can be theorized using various social science theories and how the book also appealed to broader social science.

This paper is a reflection that covers around a 20-year period with potential mis-representations of how exactly sequences of actions and thoughts were.

This paper helps to clarify how it is that audit operates and influences everyday life of persons involved with auditing.

This paper casts doubts as to what actions are carried out in the name of audit and that audit is not just a value free activity but involved with political agendas.

The originality of this paper is that it fleshes out how a seminal book can have significant implications on how research is carried out.

Unwarranted allocation of personal space and the accumulation of personal ‘stuff’ can become impediments to business agility, turning conventional offices into ‘millstones’ which suppress an organisation’s ability to change direction smartly in the face of new competition and other business forces. Workplace design needs to cater for perpetual change of occupancy, organisation, work processes and messages about the business. Tangible assets should be dynamic, adaptable and even portable. Setting aside arguments in favour of ‘showpiece’ corporate headquarters, this paper advocates that what is needed to help business units to stay competitive is a ‘minimalist workspace’ ‐ kept free of ‘stuff’ that clutters and impedes quick and inexpensive adaptation to local needs, every few months rather than every few years. The minimalist workplace does not need to be bland or impersonal. Imaginative design and minute attention to detail of the physical environment and the tools, technology and support services can produce attractive and ‘liveable’ environments which can successfully accommodate personal preference and promote a sense of belonging as well as mobility. This paper outlines four ‘golden rules’ for best practice in the minimalist workplace, demanding more proactive space management and more intelligent real estate design and specification to cater for greater utilisation of facilities.

This paper aims to put forward for consideration new insights into the creation of “second order” change in local government.

In‐depth interviews were carried out in five local authorities to investigate risk management (RM) processes. Interviewees were guided by, but not limited to, outline questions to avoid imposing any preconceived theories about the structure and range of RM processes.

The extent to which RM was found to be embedded was unexpected, particularly in contrast with observed reactions to previous initiatives. A framework to describe the observed phenomenon is found in the concept of first‐order and second‐order change and a possible explicatory concept in Hood's analysis of administrative design. Part of the explanation may also lie in the alignment of the initiative aims with the interest of front‐line staff.

The reported phenomenon is based on a small sample, as is normal in in‐depth case study research. Further empirical work is required.

If the changes are found to have taken place generally, it may be possible to apply some of the attributes of RM to future initiatives. It may also be possible for individual organisations to build on RM successes in order to develop a “learning culture” which could have a beneficial effect in other areas.

Changes in culture are notoriously difficult to achieve. The comparison of the effect of introducing corporate risk management with the effect of previous initiatives may provide some insight into ways of encouraging culture change.

The starting point for the paper is an assessment of the impact of a 1993 special issue of Accounting, Auditing & Accountability Journal, which provided an interdisciplinary analysis of the pursuit of accountable management reforms in the UK public sector. From this assessment, the paper offers a set of reflections on the development over the last two decades of “new” public management practice and research, and also indicates some of the obligations and responsibilities of academic researchers and managers alike in the context of a continuing appetite for such reforms.

The paper is written in a reflective fashion, including assessments of: our role as guest editors of the special issue; the continuing pertinence of key messages emanating from the special issue; and broader considerations drawn from our own working experience in managerial roles in universities and personal reflections on the state of the public management literature.

The paper highlights the long‐standing litany of failure attached to such public management reform movements, as well as the limited degree of cross‐disciplinary learning within the field. The paper emphasises that we need to rethink the parameters of “public sector” (accounting) research, and avoid the partitioning of (accounting) research into ever smaller and self‐referential sub‐areas. We need more cross‐national studies. We need to know more about which management practices travel readily, and which travel less easily, and what happens when implementation is problematic. We need also to reinforce the importance of historical analyses, if we are to derive the most benefit from studies of the interrelations among accounting and public management reforms and wider transformations in ways of governing economic and social life. Finally, we need to retain or reinstate curiosity at the heart of our concerns, in order to dispel the self‐evidence or taken‐for‐grantedness of so much of our present.

Personal reflections, while being beneficially close to the subject under consideration, inevitably suffer from claims of bias and a lack of independence. We have sought to control for such risks by drawing on a variety of sources of information with respect to impact, including (albeit ironically) citation counts and an analysis of the writings of individual authors contributing to the special issue.

The paper is novel in that it seeks to combine an analysis of the literature on public sector accounting and management reforms over several decades with our own, multi‐faceted, engagement with public management research and practice.

This paper investigates how outcomes-based performance management (PM) regimes operate in the partnerships known as social impact bonds (SIBs), which bring together partners from the public, private and third sectors. The findings are analysed in the light of the different cultural world views of the partners.

Published evaluations of 25 UK SIBs were analysed by a qualitative multiple case study approach. This study of secondary sources permitted the analysis of a wide range of SIB partnerships from near contemporary accounts.

Outcomes frameworks led to rigorous PM regimes that brought the cultural differences between partners into focus. While partnerships benefitted from the variety of viewpoints and expertise, the differences in outlook simultaneously led to strains and tensions. In order to mitigate such tensions, some stakeholders conformed to the outlooks of others.

The need to achieve a predefined set of payable outcomes embeds a “linear” view of intervention and effect on the SIB partners and a performance regime in which some partners dominate. In designing accountability systems for partnerships such as SIBs, commissioners should consider how the performance regime will affect the interests of all stakeholders.

This study adds to the cultural theory literature which has rarely considered three-way partnerships embodying hierarchical, individualist and egalitarian world views and how performance regimes operate in such partnerships. Three-way partnerships are thought to be rare and short-lived, but this empirical study shows that they can be successful albeit over a predefined lifespan.

This chapter looks at the crucial role that local action plays in achieving the SDGs. It begins by revisiting the transition from the Millennium Development Goals to the Sustainable Development Goals and ponders the reasons why we should have faith in the prospect for successful goal attainment. Next, it demonstrates the importance of local responses to global problems and challenges targeted by the SDGs and discusses the motivation of local actors to contribute to the changes that need to be made in order to generate inclusive prosperity while protecting the planet. Finally, the chapter identifies some of the key barriers to local action and reflects on how we broaden the scope and improve the conditions for local people and organizations to initiate and drive change.

As part of a larger study into the influence of a Writers in the Schools (WITS) professional development consultancy, this narrative inquiry began just as Hurricane Harvey, the second most costly hurricane to hit the United States, devastated the Texas Gulf Coast in August 2017 and drew to a close in late 2020 during the COVID-19 global pandemic. This chapter explores the 2017–2018 school-year interactions between WITS Collaborative writer, Mary Austin (pseudonym), and six writing teachers with whom she worked at McKay High School (pseudonym) in the aftermath of Hurricane Harvey. With record flooding and widespread damage causing school-opening delays, teachers, students, and WITS consultants navigated a rip tide of emotions as they strived to balance educational/professional needs and duties with personal loss and unexpected financial burdens. This inquiry examines how WITS teacher professional development was carried out in the midst of these trying circumstances.