Discourse and institutional change: ‘Giving accounts’ and accountability

Ezzamel, Mahmoud; Robson, Keith; Stapleton, Pamela; McLean, Christine

doi:10.1016/j.mar.2007.03.001

Cited by 107 publications

(96 citation statements)

References 28 publications

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“…Accountability is a much broader and capacious concept as it stretches beyond mere provision of accounts (as in the reports/disclosure)-to provision of justification of decisions and choices inherent in any accountability system (Kirk and Mouritsen 1996;Ezzamel et al 2007). "To be accountable means, as any dictionary will confirm, to give reasons for and explanations of what one does" (Normanton 1966:1, in Carnegie andWolnizer 1996).…”

Section: Challenges Of the Two Perspectivesmentioning

confidence: 99%

“…That is, organizational structure highlights power and authority relations and specific tasks and functions allocated to particular actors within these relations. On the other hand, accountability could be understood as a process of accounts provision to organizational stakeholders, backed up by the justification of certain accounting choices (Kirk and Mouritsen 1996;Ezzamel et al 2007). Accountability reflects and "animates" organizational structure.…”

Section: Implications and Avenues For Future Researchmentioning

confidence: 99%

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On the two perspectives on coordination ofknowledge flows: knowledge-enabling and control

Slettli¹,

Grønhaug

2016

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The purpose of this conceptual paper is to contribute to the understanding of the coordination of knowledge flows -an important theme for organizational performance. In this article, we identify, describe and compare two perspectives on coordination of knowledge flows: the "knowledge-enabling" and the "control" perspective. The "knowledge-enabling" perspective presents a design view on coordination of knowledge flows where coordination is essentially facilitated by the mechanism of organizational structure. The "control" perspective provides a management accounting view of coordination of knowledge flows that are visualized and managed through accounting and reporting practices. The main contribution of 2 this study is an analysis of the existing literature in the respective area and enhanced conceptual understanding of the coordination of knowledge flows of importance both for theory and practice.

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Section: Challenges Of the Two Perspectivesmentioning

confidence: 99%

Section: Implications and Avenues For Future Researchmentioning

confidence: 99%

On the two perspectives on coordination ofknowledge flows: knowledge-enabling and control

Slettli¹,

Grønhaug

2016

Beta

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“…Stewart & Walsh, 1992;McNulty & Ferlie, 2004), or -sharing an even more micro focus -in the actual professional work within public organizations (e.g. Kitchner, 2000;Fitzgerald & Ferlie, 2000;Ezzamel et al, 2007). This latter stream builds on the disciplinary field of the sociology of professions as developed in the 1960s with the works by Richard W. Scott, Richard H. Hall and others, and systematized by the influential treatise by Abbott (1988).…”

Section: Profession-management Tensions In the Changing Public Sectormentioning

confidence: 99%

“…This pattern of responses was by many labelled 'decoupling' (Ezzamel et al, 2007), borrowing the term from the neo-institutional literature that defined it as ritual and organizational hypocrisy that leaves people's beliefs unchanged (Di Maggio, 1988). …”

Section: (B) Decouplingmentioning

confidence: 99%

Formal Planning and the Reshaping of Public Sector Professional Work

Lusiani

2013

SSRN Journal

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Abstract:This paper deals with the 'managerialization' of public sector professional work. Specifically, it will focus on the role of formal planning practices (as expressed in strategic planning, project management and budgeting practices) in changing public sector professional work. Planning and accounting are at the heart of public sector reforms, responding to a logic of having public service professionals transparent on what they do, on how they pursue their goals, and accountable on the use of resources and on results. Thus planning and accounting practices have been transferred from private sector management models to public, professional organizations. Yet public sector professional organizations can be conceived as a pluralistic setting characterized by diffuse power, fragmented objectives and knowledgebased and are deeply embedded in public administration regulatory logics: how can management models deriving from private, hierarchical firms be applied to the specificities and complexities of public, pluralistic settings? What is the specific meaning of formal planning practices in such complex contexts? Based on a qualitative, single case study design, this paper will show how the planning system (in its manifestation of strategic planning, project management and budgeting) applied in a public hospital apparently 'fails' when its deliberate role of serving as a tool for decisions is considered. Yet it is widely in use and widely accepted by professionals as well. Conclusions on the value of formal planning when other emergent roles are taken into account will be discussed.

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“…However, some authors have sought to expand the engagement with broader neo-institutional theory literature (Tolbert, 1995;Oliver, 1997;Modell et al 2007). There has also been some effort to supplement the macro focus of neoinstitutionalism with micro levels of analysis (Ezzamel et al 2007;Modell, 2006). The trend of blending a neo-institutional approach with other theoretical perspectives also continues (Nor-Aziah and Scapens, 2007;Hopper and Major, 2007).…”

Section: Public Sector Budgeting and Governingmentioning

confidence: 99%

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

Ferry¹,

Eckersley

2012

Public Money & Management

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At the time of the 2010 General Election in the UK, all of the major political parties agreed that tackling the deficit was a priority. However, the affectivity towards this objective and rules were not agreed upon in terms of the timing and depth of necessary spending cuts.Nonetheless, within a year of taking office after the election, the Coalition Government of Conservatives and Liberal Democrats set out a series of policies and initiatives at three

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Discourse and institutional change: ‘Giving accounts’ and accountability

Cited by 107 publications

References 28 publications

On the two perspectives on coordination ofknowledge flows: knowledge-enabling and control

On the two perspectives on coordination ofknowledge flows: knowledge-enabling and control

Formal Planning and the Reshaping of Public Sector Professional Work

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

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