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This paper examines the rhetorical process by which an ensemble of calculative practices and techniques including accounting came to be adopted, developed and justified in the State of Wisconsin at the turn of the century under the Progressive leadership of Governor Robert M. La Follette. Toward...
This ethnography of three Australian hospitals seeks to understand how and why new accounting systems are “experimented” with in organizations. Latour's sociology of translation is adapted to argue that accounting change emerged not because there was certain knowledge of positive economic...
Accountability is a cherished concept, sought after but elusive. New models of administrative reform promise to provide heightened accountability through managerial controls. Interviews with 15 Chief Executives of Australian public sector organisations reveal the chameleon quality of...
One of the first environmental struggles in Finland was the campaign of a local citizens' movement to close down the Kyläsaari incinerator in Helsinki. This campaign, taking place in the early 1980s, was a success. The course of this struggle, in relation to the governmental rationality of the...
Changes in public sector accounting in a number of OECD countries over the 1980s were central to the rise of the “New Public Management” (NPM) and its associated doctrines of public accountability and organizational best practice. This paper discusses the rise of NPM as an alternative to the...
The U.K. Government's belief in the innate inefficiency of traditional public sector provision of goods and services has inspired a number of initiatives which have resulted in management of public sector enterprises being confronted by an increasingly commercial environment, tighter financial...
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