University of Sussex
Browse
hyndman_et_al_PMR_paper.pdf (420.45 kB)

Legitimating change in the public sector: the introduction of (rational?) accounting practices in the UK, Italy and Austria

Download (420.45 kB)
journal contribution
posted on 2023-06-09, 16:25 authored by Noel Hyndman, Mariannunziata Liguori, Renate E Meyer, Tobias Polzer, Silvia Rota, Johann Seiwald, Ileana Steccolini
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.

History

Publication status

  • Published

File Version

  • Accepted version

Journal

Public Management Review

ISSN

1471-9037

Publisher

Taylor & Francis

Issue

9

Volume

20

Page range

1374-1399

Department affiliated with

  • Accounting and Finance Publications

Full text available

  • Yes

Peer reviewed?

  • Yes

Legacy Posted Date

2019-01-10

First Open Access (FOA) Date

2019-04-12

First Compliant Deposit (FCD) Date

2019-01-10

Usage metrics

    University of Sussex (Publications)

    Categories

    No categories selected

    Exports

    RefWorks
    BibTeX
    Ref. manager
    Endnote
    DataCite
    NLM
    DC