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Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria
- Source :
- Hyndman, N, Liguori, M, Meyer, R E, Polzer, T, Rota, S, Seiwald, J & Steccolini, I 2018, ' Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria ', Public Management Review, vol. 20, no. 9, pp. 1374-1399 . https://doi.org/10.1080/14719037.2017.1383781
- Publication Year :
- 2018
- Publisher :
- Taylor and Francis Ltd., 2018.
-
Abstract
- This paper explores the deployment of rhetorical legitimation strategies during public-sector accounting reforms by investigating how organizational actors justify related changes in the central governments of the United Kingdom (UK), Italy and Austria. The study shows that changes are largely legitimated (and rarely delegitimated) by key actors, with authorization strategies dominating. Country differences and actors’ professional backgrounds also impact upon the use of legitimation strategies, with those from an accounting background and working in the UK being more likely to justify change in terms of rationalization and normalization. Italian and Austrian actors more frequently resort to authorization strategies to explain accounting change.
- Subjects :
- Organizational change
organizational change
medicine.medical_specialty
Accounting change
Public administration
HJ9701
Rationalization (economics)
Positive accounting
Management Information Systems
central government
Management of Technology and Innovation
0502 economics and business
Rhetorical question
medicine
Normalization (sociology)
506009 Organisationstheorie
Sociology
502052 Business administration
accounting change
506009 Organisation theory
business.industry
legitimation strategies
05 social sciences
Public sector
502024 Public economy
050201 accounting
502024 Öffentliche Wirtschaft
Legitimation strategies
Software deployment
Legitimation
502052 Betriebswirtschaftslehre
502006 Controlling
Central government
business
050203 business & management
Subjects
Details
- Language :
- English
- ISSN :
- 14719037
- Volume :
- 20
- Issue :
- 9
- Database :
- OpenAIRE
- Journal :
- Public Management Review
- Accession number :
- edsair.doi.dedup.....a5cdbaee292e3dcb9620e088bd78e98d