Neoliberalism, accounting, and the transformation of subjectivities in social work: A study on the implementation of personal budgets

Abstract

This study examines, through the case of Personal Budgets in England, the role of accounting in transforming the subjectivities of social workers through a Foucauldian lens. The findings show how accounting can reshape the subjectivities of social workers serving as intermediaries responsible for the frontline implementation of neoliberal reforms. It does so through an empirical demonstration on how accounting harnesses an individual's autonomy and responsibility to nurture “productive” relationships between citizens and the state. Furthermore, the findings also highlight the vulnerability of social workers’ subjectivities from the installation of an accounting infrastructure with multiple capabilities. This study contributes to a more nuanced understanding of how neoliberal policies transform subjectivities in social work and adds to the literature on accounting's biopolitical role in the reconstitution of such subjectivities. It also addresses the relative neglect of studies examining the role of accounting in neoliberal transformations of social work that, despite its significance for an ageing society and its attendant consequences for public finances, receives far less attention than healthcare reforms.

Accounting for (public) value(s): reconsidering publicness in accounting research and practice

“…While a preoccupation with the interrelationship between values and accounting is not new in our discipline, how it has been observed and studied has witnessed interesting evolutions. Institutionalist (Modell, 2021; Safari et al , 2020; Scapens, 2006) and other sociological approaches (Armstrong, 2015; Ezzamel, 1994; Humphrey et al , 1993; Skærbæk and Tryggestad, 2010) have widely documented how new accounting systems have often been adopted in public sector accounting studies, and accounting studies more generally, as conceptual lenses to understand the role of accounting in changing organizational culture from bureaucratic, erian values to managerial ones (Chow and Bracci, 2020; Hyndman and Liguori, 2016; Liguori and Steccolini, 2012). Along similar lines, the increasing predominance of “NPM” values and their unexpected and unwanted effects have been the subject of enduring critique in interdisciplinary accounting research (Hyndman and Lapsley, 2016; Jacobs, 2016).…”

Accountability and legitimacy of non‐profit organisations: Challenging the current status quo and identifying avenues for future research

“…First, NPOs remain an important focus in almost all initiatives aimed at improving the quality of welfare services in the developed and developing world. Recent austerity measures in the developed world (Chow & Bracci, 2020;Hodges & Lapsley, 2016) and ongoing humanitarian crises in the developing world (such as Syria, Afghanistan, Yemen, Sudan, Congo [DRC]) mean an efficient and effectively run NPO sector is vital. Therefore, it is appropriate to provide a current and comprehensive review of the academic debates in this domain.…”

“Managing” wicked problems: Uncovering the roles of budgets, financial systems, and collaboration

“…Along similar lines, Chow and Bracci (2020) explore in their article the use of personal budgets as a tool for managing wicked problems. Drawing on governmentality theories, the authors explore the use of personal budgets in the context of adult social care, looking at how budgets can be used for transforming social welfare delivery.…”