Governmentality and counter-conduct: A field study of accounting amidst concurrent and competing rationales and programmes

Ahrens, Thomas; Ferry, Laurence; Khalifa, Rihab

doi:10.1016/j.mar.2020.100686

Cited by 33 publications

(44 citation statements)

References 58 publications

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“…There has been some field research evidence of good anticipatory capabilities in English local authorities (Barbera et al , 2019; Thomasson et al , 2020). Key to this are practices involving both central and local government, such as the spending review, budget, accountability and audit and risk management arrangements (Ferry et al , 2015; Ferry and Eckersley, 2019) as well as accountability relationships between local authorities and citizens (Ahrens et al , 2020; Ahrens and Ferry, 2015; Ferry et al , 2019). Maintaining such capacities over the long term would be important in light of expectations of enduring difficulties in funding public services, not least in the context of discontinued European infrastructure investment following Brexit (Travers, 2016).…”

Section: Resilience Crisis and Accountingmentioning

confidence: 99%

Financial resilience of English local government in the aftermath of COVID-19

Ahrens

Ferry

2020

JPBAFM

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PurposeThe financial resilience of local authorities has been a serious concern over the past decade due to austerity and its effects on local government budgets despite rising service demands. More recently, the scale and suddenness of the shock from COVID-19 has exacerbated problems of financial resilience. This paper explores the financial management responses required by a sudden, nationwide pandemic of such severity.Design/methodology/approachThis paper applies the concept of financial resilience to English local government to analyse their situation in the aftermath of COVID-19. It is based on a close reading of official reports and the news media.FindingsLocal authority’s financial resilience could deal with normal levels of risk arising from austerity. However, the seriousness of COVID-19 alongside pressures still emanating from Brexit requires a significant level of central government support. This is critical as local government is expected to underpin future economic growth of the UK as well as deliver an important social response. Presently, the financial framework for funding individual local authorities through central government in terms of COVID-19 support is not on a reliable footing to answer specific demands. This can lead to gaming and perverse incentives.Originality/valueThis is the first paper to connect the financial resilience in the local government framework with the required central government funding procedures for sudden nationwide crises, such as the COVID-19 pandemic. It identifies the need to define what effect key variables, such as local government financial reserves, local deprivation indices and anticipatory financial management practices in local government should have on the determination of central government aid for individual local authorities.

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Section: Resilience Crisis and Accountingmentioning

confidence: 99%

Financial resilience of English local government in the aftermath of COVID-19

Ahrens

Ferry

2020

JPBAFM

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“…Budgeting shapes the accountability relationships between governments and grassroots groups (Osborne, 2006;Wildavsky, 1964); hence, budgeting is a necessary condition for good governance (Ahrens and Ferry, 2015) and alternate ways of governing (Ahrens et al, 2020). While budgets can help to forecast the operations of a firm, they are the result of processes through which units/departments with varying degrees of power try to prioritize the actions of an organization.…”

Section: Introductionmentioning

confidence: 99%

Public budgetary roles in Iran: perceptions and consequences

Jalali

Gal

Mashyekhi

2020

QRAM

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Purpose This study aims to examine the public budgeting process in the higher education and research sectors of Iran. It focuses on the actors’ budgetary roles and uses their perspectives to identify deficiencies in the budgeting process that cause delays in the transition to a performance-based system. Design/methodology/approach This study uses an interpretive research paradigm. It applies the grounded theory methodology to analyze the interviews conducted with those responsible for budgeting at Iranian public universities and research institutes (PURI). The results are interpreted using Wildavsky’s (1964) budgetary roles paradigm. Findings Using Wildavsky’s (1964) paradigm, “spenders” and “guardians” are identified and their perceptions about the public budgeting process are described. The results suggest a decoupling between the actors’ perceptions based on their budgetary roles. Spenders consider budgeting as a negotiation-based process, while guardians’ decisions are largely based on “outputs” and “information.” This study demonstrates that the disagreement over the perceived budget process was due to different budgetary roles. This disagreement leads to delays in the transformation of the budget process in Iranian PURI. Research limitations/implications While efforts are made to obtain a sample of individuals with different roles and responsibilities, the selection is limited by subjects’ willingness and availability. Therefore, sample size and diversity are potential limitations of this study. Practical implications When organizations attempt to transition to performance-based budgeting (PBB), it is critical to understand the current budgeting process to identify potential impediments. Understanding these impediments allows for alternate approaches to be considered. This is particularly important for universities that are mostly funded by the government (such as those in Iran). The results of this study show that the contradictory perceptions among budget actors have a significant impact on budgeting transition and require attention to understand budgeting decisions. Originality/value This study contributes to the budgeting literature in three ways. First, it examines the impact of endogenized shared values among budget participants on the budgeting transition process. Second, by focusing on budgetary roles, it contributes to the literature by examining disagreement on the perceived budgeting process and its implications for transforming the process into PBB. Finally, to the authors’ knowledge, this is the first study to examine the public budgeting process in a developing country – Iran.

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“…). Accounting and related methods of economic calculation have played a part in policies that have driven these changes (Power et al, 2003) and responses that have challenged them (Ahrens et al, 2020;Ferry et al, 2019).…”

Section: Accounting In Public Sector Reformsmentioning

confidence: 99%

“…The shift in the role of accounting from stewardship to decision making is not simply indicative of changes to ownership, governance, management and funding arrangements (Ahrens et al, 2018). Accounting and related methods of economic calculation have played a part in policies that have driven these changes (Power et al, 2003) and responses that have challenged them (Ahrens et al, 2020;Ferry et al, 2019).…”

Section: Accounting In Public Sector Reformsmentioning

confidence: 99%

The impact of accounting disturbances on organizational micro-practices in the schools' sector in England

Green

Ferry

2021

AAAJ

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PurposeThis paper considers the nature and effect of accounting disturbances on organizational micro-practices in three secondary schools in England. A close application of a developed model of Habermasian colonization provides a framing for both the ways in which accounting is implicated in organizational change and the effect of accounting disturbances on organizational micro-practices.Design/methodology/approachQualitative field studies at three secondary schools were used to gather empirical detail in the form of interview data and documentary evidence. A total of 24 semi-structured interviews were conducted with teachers and bursars.FindingsAccounting disturbances that were constitutive-transactional in nature had the greatest influence on organizational micro-practices. Behavioural responses to accounting disturbances can be organizationally ambiguous, subtle and subject to change over time.Research limitations/implicationsMore field studies are needed, and there is scope to develop a longitudinal perspective to better understand the impact of accounting disturbances over time.Originality/valueBy framing the processes of accounting change using a developed model of Habermasian colonization, contributions are provided by illuminating aspects of both the processes of accounting colonization and the impact of accounting on organizational micro-practices. The findings also add to prior appreciations of reciprocal colonization, creative transformation of accounting disturbances and how accounting can be enabling.

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Governmentality and counter-conduct: A field study of accounting amidst concurrent and competing rationales and programmes

Cited by 33 publications

References 58 publications

Financial resilience of English local government in the aftermath of COVID-19

Financial resilience of English local government in the aftermath of COVID-19

Public budgetary roles in Iran: perceptions and consequences

The impact of accounting disturbances on organizational micro-practices in the schools' sector in England

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