e-journal

Reform as regulation—accounting, governance and accountability in UK local government

---

Abstract: This paper is an attempt to theorise the recent changes to accounting
practices in local government in the UK. The principal theory used is regulation
theory, which incorporates aspects of hegemony theory and governance.
Regulation theory attempts to explain major changes in national economic
structures by examining underlying systems of capital accumulation, regulation
and hegemony. Central to these structures and systems are the role and operation
of the state and its institutions. Changes in economic structures will result in
conditions, which favour different governance structures for these institutions;
comprising markets, hierarchies, civil society, and heterarchic combinations.
Several researchers in these areas have characterised ‘traditional’ institutional
practices as Fordist and are associated with a particular approach to regulation.
However, the underlying economic structure is seen to be in crisis and a new Post-
Fordist regime may be emerging. Post-Fordism is associated with new institutional
practices, particularly decentralised management, contracting out of public
services, extended use of public private partnerships and concerns for value for
money, charters and league tables. The introduction of such practices may
therefore be explained by the changes in underlying structures rather than as a
teleological development of accounting. Moreover, some researchers have
characterised such changes as representing a fundamental shift from government to
governance. The very nature of the relationship between governance,
accountability and accounting may therefore have also changed. These issues are
explored in the paper.

Keywords: Regulation theory; local government accounting; governance; accountability; new
public management

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Goddard/Journal of Accounting & Organisational Change

No. Panggil

-

Penerbit

: Emerald Group., 2005

Deskripsi Fisik

Goddard/Journal of Accounting & Organisational Change 1 (2005), 27-44

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar