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Presents 35 abstracts from the 2001 Employment Research Unit Annual conference held at Cardiff Business School in September 2001. Attempts to explore the theme of changing politics of employment relations beyond and within the nation state, against a background of concern in the developed economies at the erosion of relatively advanced conditions of work and social welfare through increasing competition and international agitation for more effective global labour standards. Divides this concept into two areas, addressing the erosion of employment standards through processes of restructuring and examining attempts by governments, trade unions and agencies to re‐create effective systems of regulation. Gives case examples from areas such as India, Wales, London, Ireland, South Africa, Europe and Japan. Covers subjects such as the Disability Discrimination Act, minimum wage, training, contract workers and managing 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.

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.

This article presents findings and conclusions from a study of the application of “new public management” type reforms in a low-income country context, Ghana. Using case study data from the health and water sectors, including interviews and documentary analysis, it argues that reforms tend to put more emphasis on issues of what to implement and less on issues of how to implement. The evidence provided suggests that some progress has been made in downsizing, decentralizing, contracting-out, and performance contracting in the health and water sectors. In spite of this, the implementation of reforms has been patchy due to capacity constraints. Reforms are fragile and yet to be embedded

This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian government trading enterprise. Data are gathered from semi‐structured interviews with organizational participants and documentation. The study provides support for the importance of stakeholders in shaping organizational processes and practices, including accounting practices, and for the effects of changes in stakeholder constituency and agenda on such practices. The study also provides evidence of the roles accounting and accountants may play in implementing a stakeholder agenda, including both instrumental and symbolic roles, and how the status of accountants may rise and fall commensurate with those roles.

This paper is an attempt to theorise the recent changes to accounting practices in local government in the UK. The principal theory used is regulation theory, which incorporates aspects of hegemony theory and governance. Regulation theory attempts to explain major changes in national economic structures by examining underlying systems of capital accumulation, regulation and hegemony. Central to these structures and systems are the role and operation of the state and its institutions. Changes in economic structures will result in conditions, which favour different governance structures for these institutions; comprising markets, hierarchies, civil society, and heterarchic combinations. Several researchers in these areas have characterised “traditional” institutional practices as Fordist and are associated with a particular approach to regulation. However, the underlying economic structure is seen to be in crisis and a new Post‐Fordist regime may be emerging. Post‐Fordism is associated with new institutional practices, particularly decentralised management, contracting out of public services, extended use of public private partnerships and concerns for value for money, charters and league tables. The introduction of such practices may therefore be explained by the changes in underlying structures rather than as a teleological development of accounting. Moreover, some researchers have characterised such changes as representing a fundamental shift from government to governance. The very nature of the relationship between governance, accountability and accounting may therefore have also changed. These issues are explored in the paper.

In 2016, New Zealand's Ministry of Health introduced the System Level Measures Framework which marked a departure from health targets and pay-for-performance incentives towards an approach based on local, collaborative approaches to health system improvement. This exemplifies an attempt to “overwrite” New Public Management (NPM) institutional practices with New Public Governance (NPG). We aim to trace this process of overwriting so as to understand how attempts to change institutional practices were facilitated, blocked, translated and edited.

We develop a conceptual framework for understanding and tracing institutional change towards NPG which emphasises the importance of discursive strategies in policy attempts to overwrite NPM with NPG. To analyse the New Zealand case, we drew on policy documents and interviews conducted in 2017–18 with twelve national key informants and fifty interviewees closely involved in local development and/or implementation of the SLMF.

Policy sponsors of collaborative approaches to health system improvement first attempted formal institutional change, arguing that adopting collaborative, quality improvement (NPG) approaches would supplement existing performance management (NPM) practices, to create a superior synthesis. When this formal approach was blocked, they adopted an approach based on informal persuasion of local organisational actors that quality improvement should supplant performance improvement. This approach was edited and translated by local actors, and the success of local implementation varied considerably.

This article offers a novel conceptualisation of public management institutional change, which can help explain why it is difficult to completely erase NPM practices in health.

This paper explores the rhetorical practices that are used in the introduction of a New Public Governance policy framework.

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales.

The purpose of this paper is to show how a major public benefit entity in New Zealand uses formal accountability mechanisms and informal reporting to justify its existence. The paper is premised on the view that the accountability relationship for public benefit entities is broader and more complex than the traditional shareholder‐manager relationship in the private sector.

This longitudinal single case study of the Department of Conservation (DOC) spans the period from its establishment in 1987 to June 2006. It involves the detailed examination of the narrative disclosures contained in the annual reports, including the Statement of Service Performance, over the period of the study. A number of controversial items that appeared in the printed media between 1 April 1987 and 30 June 2006 were traced through the annual reports to establish whether DOC used impression management techniques in its annual reports to gain, maintain and repair its organisational legitimacy.

The analysis found that the annual report of a public benefit entity could play an important legitimising role. Using legitimacy theory, it is argued that assertive and defensive impression management techniques were used by DOC to gain, maintain and repair its organisational legitimacy in the light of extensive negative media publicity.

This is one of the first studies to examine the relationship between narrative disclosures in annual reports and legitimacy in the public sector. The paper provides a valuable contribution to researchers and practitioners as it extends the understanding of how public benefit entities can make use of the narrative portions of the annual report when pursuing organisational legitimacy.