Budgeting and governing for deficit reduction in the UK public sector: act 2 ‘the annual budget’

Ferry, Laurence; Eckersley, Peter

doi:10.1080/09540962.2012.656017

Cited by 36 publications

(31 citation statements)

References 35 publications

(26 reference statements)

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“…The different public sector financial management practices to which, for example, specific efforts to reduce government deficits (Ferry and Eckersley, 2011;Imbeau, 2000;Lapsley and Pallot, 2000) or particular forms of combining expertises in the health sector can give rise (Fischer and Ferlie, 2013;Kurunmäki, 1999;Kurunmäki and Miller, 2011;Scarparo, 2006) are suggestive of the complexities of inserting financial expertise into public management practices more generally. In this paper we conceive of those complexities as arising from the historical trajectories on which practices and arrangements intermingle.…”

Section: Practice Theorymentioning

confidence: 99%

The hybridising of financial and service expertise in English local authority budget control

Ahrens

Ferry

Khalifa

2018

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This article is c Emerald Group Publishing and permission has been granted for this version to appear here http://dro.dur.ac.uk/23928. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited Additional information: Use policyThe full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-pro t purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details. Structured abstractPurpose -This paper traces the hybridising of financial and service expertise in English local authority budget control in order to provide a more comprehensive understanding of the contexts that gave rise to hybridisation than do previous accountability research frameworks.Design/methodology/approach -Using practice theory this paper interprets findings from a field study of Newcastle City Council and a review of relevant local authority regulation for England, stretching back to the 1980s.Findings -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.Research implications/limitations -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.Practical implications -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...

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Section: Practice Theorymentioning

confidence: 99%

The hybridising of financial and service expertise in English local authority budget control

Ahrens

Ferry

Khalifa

2018

QRAM

Self Cite

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“…In terms of austerity management, the Spending Review set out the longest prolonged reductions in public spending since the 1920s (HM Treasury, 2010b;Ferry and Eckersley, 2011;2012) and was the UK's first attempt at multi-year financial planning in a time of austerity. This is a difficult undertaking, since revenue streams from taxation are uncertain and spending plans therefore need to be flexible, and there is an overriding requirement to reduce the public deficit (Hood 2010;Pollitt 2010).…”

Section: Analysis Acts 1 and 2: The Spending Review And Budgetmentioning

confidence: 99%

“…•Act 1 is the Spending Review that sets out a planning framework for income and expenditure levels over the medium term as part of multi-year planning (Ferry and Eckersley, 2011).…”

Section: Introductionmentioning

confidence: 99%