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
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 SteccoliniThis 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 ReviewISSN
1471-9037Publisher
Taylor & FrancisExternal DOI
Issue
9Volume
20Page range
1374-1399Department affiliated with
- Accounting and Finance Publications
Full text available
- Yes
Peer reviewed?
- Yes
Legacy Posted Date
2019-01-10First Open Access (FOA) Date
2019-04-12First Compliant Deposit (FCD) Date
2019-01-10Usage metrics
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