Regulatory hybrids: Partnerships, budgeting and modernising government

Kurunmäki, Liisa; Miller, Peter

doi:10.1016/j.mar.2010.08.004

Cited by 158 publications

(164 citation statements)

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“…However, the overwhelming impression from this literature is that the nature of the encounter between accounting and other forms of public sector operational expertise cannot be controlled by attending to a few simple variables of budgeting practice (Broadbent and Guthrie, 2008). Rather, it is complex and highly context dependent, depending very much on the micro-processes through which local responses to general policies and specific budgetary regimes emerge (Ezzamel et al, 2012;Hansson and Longva, 2014;Kurunmäki and Miller, 2011). This paper seeks to add to this literature by exploring a novel perspective on the intertwining of accounting and other forms of public sector operational expertise and its effects on public sector budgetary practices.…”

Section: Introductionmentioning

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: Introductionmentioning

confidence: 99%

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

Ahrens

Ferry

Khalifa

2018

QRAM

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“…For instance, a concern with 'how' type questions does not mean neglecting analysis of the conditions which have made possible certain changes, whether within relatively localized settings in firms or other organizations (such as the layout of a factory floor), or larger-scale social transformations (such as the ways in which public services are organized and delivered), or more generally the ways in which work and the administering of the workplace is enacted and valorized at the societal level (du Gay, 1996b;Kurunmäki & Miller, 2011;Mennicken, 2013; (p. 29) Miller & O'Leary, 1993, 1994aMiller & Rose, 1995b). We have pointed in this chapter to the notion of 'surfaces of emergence' that Foucault coined as early as 1972, as well as to his appeal nearly a decade later to 'causal multiplication' and 'lightening the weight of causality'.…”

Section: Discussionmentioning

confidence: 99%

“…It is no doubt the case that much of Foucault's later writings on the notion of governmentality focus on the more abstract and macro end of the spectrum. But, as has been pointed out more recently, a concern with political rationalities, and with more localized political programmes such as the 'Modernizing Government' initiative in the UK, can fruitfully be linked with analysis of the 'everyday doings of practitioners' (Kurunmäki & Miller, 2011). This is not a matter, however, of abandoning the analysis of political rationalities and the realm of the programmatic.…”

Section: Questions Of Methodsmentioning

confidence: 99%

“…This is not a matter, however, of abandoning the analysis of political rationalities and the realm of the programmatic. Instead, it is a matter of seeking to trace the mediated ways in which larger political transformations are operationalized and instrumentalized through the local concerns and preoccupations of practitioners, the assembling and linking together of disparate and possibly competing sets of actors, activities, and aspirations (Kurunmäki & Miller, 2011: 222; see also Mennicken, 2008). A central tenet of much of Foucault's writings is to attend to the multiplicity of objects, domains, layers, and strata (Gordon, 2001: xx).…”

Section: Questions Of Methodsmentioning

confidence: 99%

“…To understand such assemblages means analysing the local and the non-local, the macro and the micro, and how they come to be connected (see e.g. Kurunmäki & Miller, 2011;Mennicken, 2008;Samiolo, 2012). It means paying attention to the emergence and stabilization of novel assemblages, such as the recent and still ongoing attempts to economize the entire social sphere (see also Çalışkan & Callon, 2009Çalışkan & Callon, , 2010.…”

Section: The Foucault Effect In Organization Studiesmentioning

confidence: 99%

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Michel Foucault and the Administering of Lives

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Miller

2014

The Oxford Handbook of Sociology, Social Theory, and Organization Studies

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and KeywordsThis chapter suggests that Michel Foucault is a nuisance for scholars of organizations, albeit a productive one. Foucault disavowed the study of organizations, yet his work was fundamentally concerned with the administering of lives, a central concern of scholars of organizations. The chapter explores this tension by examining four displacements that Foucault sought to effect: first, a move from asking 'why' type questions to 'how' type questions; second, a concern with subjectivity that discards the ethical polarization of subject and object in favour of an analysis of the historically varying ways in which the capacities and attributes of subjects are constituted; third, a focus on practices rather than organizations, and a concern to analyse sets or assemblages of practices in terms of how they emerge and how they are stabilized over time; fourth, a focus on rationalities in the plural. It then examines the 'Foucault effect' in organization studies.

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Public sector financial management reforms

Helden¹,

Hodges²

2015

Public Sector Accounting and Budgeting for Non-Specialists

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Regulatory hybrids: Partnerships, budgeting and modernising government

Cited by 158 publications

References 62 publications

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

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

Michel Foucault and the Administering of Lives

Public sector financial management reforms

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