2018
DOI: 10.1080/14719037.2018.1462398
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Public value, institutional logics and practice variation during austerity localism at Newcastle City Council

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Cited by 56 publications
(63 citation statements)
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“…Regarding practice, indications that accounting disturbances and behavioural responses thereto can be organizationally ambiguous, subtle and mutable are also evident alongside insights into reciprocal colonization and the creative transformation of accounting disturbances. Those that might seek to counter the distorting effects of accounting disturbances, perhaps via the use of accounting that is enabling (Masquefa et al, 2017;Ferry et al, 2020) and better positioned to be of greater public value (Steccolini, 2018;Ferry et al, 2019), might also be supported by the appreciations of accounting and its impacts that are presented in this paper. This might include teachers, parents and others in the schools' sector who seek to counter the negative effects of accounting colonization.…”
Section: Discussionmentioning
confidence: 91%
See 1 more Smart Citation
“…Regarding practice, indications that accounting disturbances and behavioural responses thereto can be organizationally ambiguous, subtle and mutable are also evident alongside insights into reciprocal colonization and the creative transformation of accounting disturbances. Those that might seek to counter the distorting effects of accounting disturbances, perhaps via the use of accounting that is enabling (Masquefa et al, 2017;Ferry et al, 2020) and better positioned to be of greater public value (Steccolini, 2018;Ferry et al, 2019), might also be supported by the appreciations of accounting and its impacts that are presented in this paper. This might include teachers, parents and others in the schools' sector who seek to counter the negative effects of accounting colonization.…”
Section: Discussionmentioning
confidence: 91%
“…). 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%
“…Expert power eroded some public values such as public representation and democratic participation and stifled civil or nonstate actors . Accountability was at the expense of public consultation and a caring democracy . Balancing purely instrumental values (eg, information gathering, auditing, and accounting) and public values (eg, citizen's engagement, participation, and transparency) has become increasingly complicated, as more stakeholders (eg, private care providers, local jurisdictions benefiting from fiscal decentralization) pursue increasingly diverging goals.…”
Section: Discussionmentioning
confidence: 99%
“…They are highly fragmented organisations (Pache and Santos, 2010) resulting in greater institutional complexity. Many different logics operate in public sector organisations (Ferry et al, 2019). First, professional logics emphasise expertise and solving the problems of clients, with van den Broek et al (2014) noting emphasis on technical quality, prestige and autonomy and development of formal rules.…”
Section: Theoretical Backgroundmentioning
confidence: 99%
“…For example, we illustrate in Figure 2 the emergence of strong professional and bureaucratic logics often found within public sector organisations (cf. Ferry et al ., 2019), which have the potential to conflict with the market‐driven logic of HR practices associated with TM. This clearly will dictate the type soft practices that are implemented.…”
Section: Limitations Future Research and Practice Implicationsmentioning
confidence: 99%