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This Special Issue is based on papers initially presented at the ‘Accounting for the Public Sector at a Time of Crisis’ Conference at the Centre for Not‐for‐profit and Public‐sector Research, Queen's University Belfast, UK in 2018. The public sector consists of organizations that are owned and operated by government; organizations that exist to provide goods and services for a country's citizens....
This paper examines the use of accounting in managing the co‐existence of different institutional logics in a German higher education institution (HEI), and its impact on the HEI. The study is of particular interest as the HEI analyzed pursued its own corporatization through a re‐organization from a state into a foundation university. We show that this corporatization through the adoption of new public...
This paper studies the impact on universities of operating in a new public management (NPM) world by examining UK experiences, in general, and the specific cases of two UK universities. As institutions with high levels of human capital and articulate professionals, universities offer a complex setting in which to study the tensions between professions and managerialism. This study identifies the importance...
In the context of austerity‐inspired reforms to public audit in England we investigate the extent to which audit firms mitigate management bias in public sector financial reports. A substantial body of literature finds that both public and not‐for‐profit managers manage ‘earnings’ to report small surpluses close to zero by managing deficits upwards and surpluses downwards. Under agency theory, auditors...
Whatever the final charge on the UK for leaving the EU, the money itself is relatively marginal to the former's public finances. However, this charge is politically sensitive and financially aggravating during one of the longest periods of fiscal austerity in the UK's history. The ways in which leaving is conceptualized have implications for any continuing financial obligations that must be managed...
While austerity is commonly presented as a necessary, although undesirable, reduction in public expenditure, this framing may disguise a re‐imagining of the state whereby governments seize the opportunity of economic difficulties to shrink the state. This paper offers a critical examination of the nature of austerity by exploring the case of the UK's National Health Service (NHS), which according...
Looking at accounting reforms in central government, the paper investigates how key actors (senior managers responsible for developing and/or implementing change) account for the related change outcomes subsequent to implementation. Using aggregated data from three countries (the UK, Italy, and Austria), and a mixed‐methods approach, the study investigates which rhetorical strategies are used to construct...
This paper presents a longitudinal interpretive case study on the development of healthcare costing in China over the period 2002 to 2015. Adopting a middle‐range theory lens, the study explores dynamic interactions in the use of cost information among societal institutions and organizations. It reports the successful internalization of costing systems in public hospitals in Beijing, which supports...
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