Transforming the public sector: 1998–2018

Purpose The purpose of this paper is to provide an evaluation of public sector research in the 1998–2018 period. Design/methodology/approach The paper uses the extant literature of this era to study the theorisation of, and the findings of, public sector research. Findings This is a vibrant field of a study in a wide range of study settings and with many interdisciplinary studies. The influence of new public management is pervasive over this period. There are numerous instances of innovations in study settings, in key findings and the approach taken by investigators. Research limitations/implications This is not a comprehensive review of all literature in this period. Practical implications This study also explored the relevance of academic research of this era to policymaking by governments. Originality/value This paper offers a distinctive critique of theorisation of public sector accounting research. It reveals the dominant theoretical reference points in use during this period and observes the increasing tendency for theoretical pluralism to investigate complex study settings.

[1]  Hans J. Morgenthau,et al.  Truth and Power , 2020, A Brief History of Fascist Lies.

[2]  Jacob Torfing,et al.  New Public Governance , 2020, Public Governance Paradigms.

[3]  I. Steccolini.  Accounting and the post-new public management , 2018, Accounting, Auditing & Accountability Journal.

[4]  Irvine Lapsley,et al.  The emergence of an accounting practice: The fabrication of a government accrual accounting system , 2018 .

[5]  Andrew Sturdy,et al.  The impact of management consultants on public service efficiency , 2018, Policy & Politics.

[6]  Mariannunziata Liguori,et al.  Achieving radical change : a comparative study of public-sector accounting in Westminster and Scotland , 2017 .

[7]  S. McCartney,et al.  'A Very Costly Industry': the cost of Britain's privatised railway , 2017 .

[8]  Tomas Bergström,et al.  On the elusive nature of modernisation in government , 2017 .

[9]  K. Jacobs.  Theorising Interdisciplinary Public Sector Accounting Research , 2016 .

[10]  Rita Samiolo,et al.  Performance measurement in global governance: Ranking and the politics of variability , 2016 .

[11]  C. Hood,et al.  Not What it Said on the Tin? Reflections on Three Decades of UK Public Management Reform , 2016 .

[12]  Andrea Mennicken,et al.  Quantifying, economising, and marketising: democratising the social sphere? , 2016 .

[13]  D. Pflueger.  Knowing patients: The customer survey and the changing margins of accounting in healthcare , 2016 .

[14]  Gérard Roland,et al.  Markets and Hierarchies , 2016 .

[15]  I. Lapsley,et al.  A Private Sector Failure, a Public Sector Crisis – Reflections on the Great Recession , 2016 .

[16]  Geraldine B. Robbins,et al.  Accounting for austerity: the Troika in the Eurozone , 2015 .

[17]  Paula Hyde,et al.  Casting the lean spell: The promotion, dilution and erosion of lean management in the NHS , 2015 .

[18]  R. Wilkinson.  The transformation of the public sector , 2015 .

[19]  Margit Malmmose.  Management accounting versus medical profession discourse: Hegemony in a public health care debate – A case from Denmark , 2015 .

[20]  Henri Guénin-Paracini,et al.  State privatization and the unrelenting expansion of neoliberalism: The case of the Greek financial crisis , 2014 .

[21]  K. K. Cetina,et al.  Unscrewing the big Leviathan: how actors macro- structure reality and how sociologists help them to do so , 2014 .

[22]  Sebastian D. Becker,et al.  The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants' identities , 2014 .

[23]  M. Skoog,et al.  Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices , 2013 .

[24]  W. Funnell,et al.  Negotiating the credibility of performance auditing , 2012 .

[25]  Rita Samiolo.  Commensuration and styles of reasoning: Venice, cost–benefit, and the defence of place , 2012 .

[26]  K. Jacobs.  Making Sense of Social Practice: Theoretical Pluralism in Public Sector Accounting Research: A Reply , 2012 .

[27]  P. Diamond.  Governing as New Labour: An Inside Account of the Blair and Brown Years , 2011 .

[28]  Vivek S. Borkar,et al.  Manufacturing consent , 2010, 2010 48th Annual Allerton Conference on Communication, Control, and Computing (Allerton).

[29]  Stewart Clegg,et al.  Re-framing strategy: power, politics and accounting , 2010 .

[30]  J. Hassard,et al.  Actor-Network Theory, organizations and critique: towards a politics of organizing , 2010 .

[31]  I. Lapsley,et al.  Accounting for the city , 2010 .

[32]  L. Parker,et al.  Business schools in an age of globalization , 2010 .

[33]  J. Schofield,et al.  The NHS at 60: Adapting and surviving , 2009 .

[34]  Irvine Lapsley,et al.  1new Public Management: The Cruellest Invention of the Human Spirit? , 2009 .

[35]  L. Parker,et al.  Championing intellectual pluralism , 2009 .

[36]  Gabrielle Durepos.  Reassembling the Social: An Introduction to Actor‐Network‐Theory , 2008 .

[37]  Peter Miller.  Governing by Numbers: Why Calculative Practices Matter , 2008 .

[38]  J. Andrew.  Prisons, the profit motive and other challenges to accountability , 2007 .

[39]  Abu Shiraz Rahaman,et al.  Accounting and the move to privatize water services in Africa , 2007 .

[40]  S. Ellwood,et al.  Public sector accrual accounting: institutionalising neo‐liberal principles? , 2007 .

[41]  J. Guthrie,et al.  Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research , 2007 .

[42]  Vicente Pina,et al.  Are ICTs promoting government accountability?: A comparative analysis of e-governance developments in 19 OECD countries , 2007 .

[43]  M. Lounsbury.  Institutional Rationality and Practice Variation: New Directions in the Institutional Analysis of Practice , 2007 .

[44]  Monir Mir,et al.  Accounting and public sector reforms: A study of a continuously evolving governmental agency in Australia , 2007 .

[45]  M. Ezzamel,et al.  Experiencing institutionalization: the development of new budgets in the UK devolved bodies , 2007 .

[46]  M. Christensen,et al.  Framing and overflowing of public sector accountability innovations: A comparative study of reporting practices , 2007 .

[47]  Geraldine B. Robbins.  OBSTACLES TO IMPLEMENTATION OF NEW PUBLIC MANAGEMENT IN AN IRISH HOSPITAL , 2007 .

[48]  Signe Vikkelsø,et al.  In between Curing and Counting: Performative Effects of Experiments With Healthcare Information Infrastructure , 2007 .

[49]  Peter Skærbæk,et al.  THE COMMODIFICATION OF THE DANISH DEFENCE FORCES AND THE TROUBLED IDENTITIES OF ITS OFFICERS , 2007 .

[50]  Stephen P. Osborne,et al.  The New Public Governance? 1 , 2006 .

[51]  Barbara Czarniawska.  Emerging Institutions: Pyramids or Anthills? , 2006 .

[52]  Nils Brunsson,et al.  Mechanisms of Hope: Maintaining the Dream of the Rational Organization , 2006 .

[53]  Christine Cooper,et al.  Deskilling in the 21st century: The case of rail privatisation , 2006 .

[54]  Ciaran Connolly,et al.  The actual implementation of accruals accounting: Caveats from a case within the UK public sector , 2006 .

[55]  A. Barton.  Public sector accountability and commercial‐in‐confidence outsourcing contracts , 2006 .

[56]  A. O’Cathain,et al.  Risk society and the NHS—From the traditional to the new citizen? , 2006 .

[57]  I. Steccolini,et al.  Accounting change in Italian local governments: What's beyond managerial fashion? , 2006 .

[58]  S. Uddin,et al.  Public sector reforms and the public interest: A case study of accounting control changes and performance monitoring in a Ghanaian state‐owned enterprise , 2005 .

[59]  G. Carnegie,et al.  Making accounting accountable in the public sector , 2005 .

[60]  Patrick Dunleavy,et al.  New public management is dead. Long live digital-era governance , 2005 .

[61]  S. Llewellyn,et al.  The average hospital , 2005 .

[62]  Sven Modell,et al.  Students as consumers?: An institutional field-level analysis of the construction of performance measurement practices , 2005 .

[63]  A. Ball.  Environmental accounting and change in UK local government , 2005 .

[64]  S. Ogden,et al.  Customer disclosures, impression management and the construction of legitimacy: Corporate reports in the UK privatised water industry , 2005 .

[65]  Jean Shaoul,et al.  A critical financial analysis of the Private Finance Initiative: Selecting a financing method or allocating economic wealth? , 2005 .

[66]  L. Parker,et al.  Welcome to “the rough and tumble”: Managing accounting research in a corporatised university world , 2005 .

[67]  A. Ball.  A sustainability accounting project for the UK local government sector? Testing the social theory mapping process and locating a frame of reference , 2004 .

[68]  Jesse Dillard,et al.  The making and remaking of organization context , 2004 .

[69]  M. Power.  Counting, Control and Calculation: Reflections on Measuring and Management , 2004 .

[70]  M. Christensen.  Accounting by words not numbers: the handmaiden of power in the academy , 2004 .

[71]  K. Saravanamuthu.  Gold-collarism in the Academy: the dilemma in transforming bean-counters into knowledge consultants , 2004 .

[72]  R. Roberts.  Managerialism in US universities: implications for the academic accounting profession , 2004 .

[73]  Chris Poullaos.  Globalisation, accounting critique and the university , 2004 .

[74]  K. Saravanamuthu,et al.  A critical response to managerialism in the Academy , 2004 .

[75]  Chee W. Chow,et al.  The adoption of “Western” management accounting/controls in China's state-owned enterprises during economic transition , 2004 .

[76]  Liisa Kurunmäki,et al.  A hybrid profession—the acquisition of management accounting expertise by medical professionals , 2004 .

[77]  Christopher D. Ittner,et al.  Implementing Performance Measurement Innovations: Evidence from Government , 2004 .

[78]  L. Parker,et al.  Diversity and AAAJ: interdisciplinary perspectives on accounting, auditing and accountability , 2004 .

[79]  Preben Melander,et al.  The politics of the changing forms of accounting A field study of strategy translation in a Danish government-owned company under privatisation , 2004 .

[80]  Z. Hoque,et al.  Policing the police service , 2004 .

[81]  I. Pettersen,et al.  The Control Gap: The Role of Budgets, Accounting Information and (Non-) Decisions in Hospital Settings , 2004 .

[82]  R. Craig,et al.  The deployment of accounting‐related rhetoric in the prelude to a privatization , 2004 .

[83]  Trevor Smith.  ‘Something Old, Something New, Something Borrowed, Something Blue’: Themes of Tony Blair and his Government , 2003 .

[84]  T. Hopper,et al.  ACCOUNTING FOR PRIVATISATION IN BANGLADESH: TESTING WORLD BANK CLAIMS , 2003 .

[85]  J. Froud.  The Private Finance Initiative: risk, uncertainty and the state , 2003 .

[86]  David Heald,et al.  Value for money tests and accounting treatment in PFI schemes , 2003 .

[87]  Robert E. Jupe,et al.  ¿SUCH A SILLY SCHEME¿: THE PRIVATISATION OF BRITAIN¿S RAILWAYS 1992¿2002 , 2003 .

[88]  J. Gill,et al.  Evaluating the Private Finance Initiative in the National Health Service in the UK , 2003 .

[89]  B. Rutherford.  The social construction of financial statement elements under Private Finance Initiative schemes , 2003 .

[90]  Michael Power,et al.  Auditing and the production of legitimacy , 2003 .

[91]  R. Seifert,et al.  The consequences for the management of conflict of the reform of English local government finance and structure , 2003 .

[92]  Graeme L. Harrison,et al.  Cash to accrual and cash to accrual: A case study of financial reporting in two NSW hospitals 1857 to post‐1975 , 2003 .

[93]  A. Goddard.  Development of the accounting profession and practices in the public sector - a hegemonic analysis , 2002 .

[94]  J. Guthrie,et al.  The Corporatization of Research in Australian Higher Education , 2002 .

[95]  S. Newberry.  Intended or Unintended Consequences? Resource Erosion in New Zealand's Government Departments , 2002 .

[96]  A. Lowe.  Review of Educational Consumers or Educational Partners: A Critical Theory Analysis , 2002 .

[97]  T. Tinker,et al.  The University in the New Corporate World , 2002 .

[98]  Stewart Lawrence,et al.  Commodification of Education and Academic LABOUR¿Using the Balanced Scorecard in a University Setting , 2002 .

[99]  Lee D. Parker,et al.  It’s been a pleasure doing business with you: a strategic analysis and critique of university change management , 2002 .

[100]  J. Juniper.  Universities and collaboration within complex, uncertain knowledge-based economies , 2002 .

[101]  T. Tinker.  Discussants comments on: ¿Universities and Collaboration within Complex, Uncertain Knowledge-Based Economies" (James Juniper) , 2002 .

[102]  Geetanjali Singh.  Educational Consumers or Educational Partners: A Critical Theory Analysis , 2002 .

[103]  Jesse Dillard,et al.  Dialectical possibilities of thwarted responsibilities , 2002 .

[104]  D. Churchman.  Voices of the academy: academics’ responses to the corporatizing of academia , 2002 .

[105]  Dr.Ted Watts.  Voices of the Academy: Academics’ Responses to a Corporatized University , 2002 .

[106]  C. R. Baker.  Review of “The Corporatisation of Research in Australian Hgher Education" by Neumann and Guthrie☆ , 2002 .

[107]  Liisa Kurunmäki.  Modernising Government: The Calculating Self, Hybridisation and Performance Measurement , 2002 .

[108]  C. S. Jones.  The Attitudes of British National Health Service Managers and Clinicians Towards the Introduction of Benchmarking , 2002 .

[109]  H. Mellett.  THE CONSEQUENCES AND CAUSES OF RESOURCE ACCOUNTING , 2002 .

[110]  Robyn Thomas,et al.  Managerialism and Accountability in Higher Education: the Gendered Nature of Restructuring and the Costs to Academic Service , 2002 .

[111]  W. Scott,et al.  INSTITUTIONAL THEORY AND INSTITUTIONAL CHANGE: INTRODUCTION TO THE SPECIAL RESEARCH FORUM , 2002 .

[112]  J. Humphrey.  A scientific approach to politics? On the trail of the Audit Commission , 2002 .

[113]  K. Jacobs,et al.  Organisational resistance strategies to unwanted accounting and finance changes: the case of general medical practice in the UK , 2001 .

[114]  Irvine Lapsley,et al.  Accounting, Modernity and Health Care Policy , 2001 .

[115]  Chi-Wen Jevons Lee.  Financial restructuring of state owned enterprises in China: the case of Shanghai Sunve Pharmaceutical Corporation , 2001 .

[116]  Ehsan H. Feroz,et al.  Institutional Theory and Accounting Rule Choice: An Analysis of the Four U.S. State Governments' Decisions to Adopt Generally Accepted Accounting Principles , 2001 .

[117]  Alan D. Lowe,et al.  After ANT:an illustrative discussion of the implications for qualitative accounting case research , 2001 .

[118]  Yves Gendron,et al.  In the name of accountability ‐State auditing, independence and new public management , 2001 .

[119]  Katharina Peters.  When reform comes into play , 2001 .

[120]  J. Guthrie,et al.  Emasculating Public Accountability in the Name of Competition: Transformation of State Audit in Victoria , 2001 .

[121]  Stewart Lawrence,et al.  A negotiated order perspective on public sector accounting and financial control , 2001 .

[122]  P. Klumpes.  Generational accountability of public sector management ‐ A case study of the State Authorities Superannuation Board of New South Wales , 2001 .

[123]  Teresa P. Gordon,et al.  Public accountability: a new paradigm for college and university annual reports , 2001 .

[124]  Lars-Goan Aidemark,et al.  The Meaning of Balanced Scorecards in the Health Care Organisation , 2001 .

[125]  Irvine Lapsley,et al.  The Accounting:Clinical Interface - Implementing Budgets for Hospital Doctors , 2001 .

[126]  M. Jegers,et al.  Making Sense of Non‐Profit Organisations , 2001 .

[127]  M. Ezzamel,et al.  Budgeting and strategy in schools: The elusive link , 2000 .

[128]  Sandra Harley,et al.  Accountants divided: research selectivity and academic accounting labour in UK universities , 2000 .

[129]  K. Jacobs.  Evaluating accountability: finding a place for the Treaty of Waitangi in the New Zealand public sector , 2000 .

[130]  S. Martens,et al.  Critical commentary: Government accounting and the politics of fear. A NOTE ON FEDERAL GOVERNMENT ACCOUNTING AND THE POLITICS OF FEAR , 2000 .

[131]  Christopher Pollitt,et al.  Institutional Amnesia: A Paradox of the 'Information Age'? , 2000 .

[132]  G. Boyce.  Public discourse and decision making: Exploring possibilities for financial, social and environmental accounting , 2000 .

[133]  A. Lowe,et al.  The construction of a network at Health Waikato. The "towards clinical budgeting" project. , 2000, Journal of management in medicine.

[134]  Chris Carter,et al.  Unravelling a Profession: The Case of Engineers in a British Regional Electricity Company , 2000 .

[135]  Russell Craig,et al.  Scholarship in university business schools – Cardinal Newman, creeping corporatism and farewell to the “disturber of the peace”? , 1999 .

[136]  C. Ryan.  Australian public sector financial reporting: a case of cooperative policy formulation , 1999 .

[137]  K. V. Peursem.  A theory of public health sector report: forging a new path , 1999 .

[138]  R. Walker,et al.  Reporting on the state of infrastructure by local government , 1999 .

[139]  M. Ezzamel,et al.  CONNECTING ACCOUNTING AND EDUCATION IN THE UK: DISCOURSES AND RATIONALITIES OF EDUCATION REFORM , 1999 .

[140]  Irvine Lapsley,et al.  Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity? , 1999 .

[141]  I. Pettersen.  Accountable Management Reforms: Why the Norwegian Hospital Reform Experiment Got Lost in Implementation , 1999 .

[142]  C. S. Jones,et al.  Hierarchies, networks and management accounting in NHS hospitals , 1999 .

[143]  Vaughan S. Radcliffe.  Knowing efficiency: the enactment of efficiency in efficiency auditing , 1999 .

[144]  P. J. Arnold,et al.  A Tale of Two Classes: The Privatisation of Medway Ports , 1999 .

[145]  S. Lawrence.  From Welfare State to the Civil Society:The Constitutive use of Accounting in the Reform of the NZ Public Sector , 1999 .

[146]  J. Broadbent.  The state of public sector accounting research: The APIRA conference and some personal reflections , 1999 .

[147]  C. S. Jones,et al.  Developing Financial Accountability in British Acute Hospitals , 1999 .

[148]  Liisa Kurunmäki.  Professional vs financial capital in the field of health care--struggles for the redistribution , 1999 .

[149]  M. Pratt,et al.  An insight into accountability and politics in universities: a case study , 1998 .

[150]  C. Ryan.  The introduction of accrual reporting policy in the Australian public sector , 1998 .

[151]  P. Miller,et al.  Finding Things Out , 1998, Maps for Time Travelers.

[152]  W. Funnell.  Executive coercion and state audit: A processual analysis of the responses of the Australian audit office to the dilemmas of efficiency auditing1978‐84 , 1998 .

[153]  Manuel Castells,et al.  The Information Age: Economy, Society and Culture. Volume 2: The Power of Identity , 1998 .

[154]  Jane Broadbent,et al.  Resisting the “new public management”: Absorption and absorbing groups in schools and GP practices in the UK , 1998 .

[155]  S. Llewellyn.  Pushing budgets down the line: ascribing financial responsibility in the UK social services , 1998 .

[156]  C. Tomkins,et al.  Understanding the evolution of government financial control systems , 1998 .

[157]  Deborah Cox,et al.  Men in White Coats?.Men in Grey Suits: new public management and the funding of scientific research in the UK , 1998 .

[158]  J. Stanton,et al.  The questionable economics of governmental accounting , 1998 .

[159]  Michel Callon,et al.  An Essay on Framing and Overflowing: Economic Externalities Revisited by Sociology , 1998 .

[160]  Vaughan S. Radcliffe.  Efficiency Audit: An Assembly of Rationalities and Programmes , 1998 .

[161]  Lois Quam,et al.  The Audit Society: Rituals of Verification , 1998 .

[162]  J. Shaoul,et al.  Persuasion without numbers , 1998 .

[163]  Jane Broadbent,et al.  Developing empirical research: an example informed by a Habermasian approach , 1997 .

[164]  R. Greenwood,et al.  Understanding Radical Organizational Change: Bringing Together the Old and the New Institutionalism , 1996 .

[165]  David L. Deephouse,et al.  Does Isomorphism Legitimate? , 1996 .

[166]  Michael Power,et al.  Making things auditable , 1996 .

[167]  John Newsinger,et al.  The Downing Street Years , 1995 .

[168]  Inger Johanne Pettersen,et al.  BUDGETARY CONTROL OF HOSPITALS — RITUAL RHETORICS AND RATIONALIZED MYTHS? , 1995 .

[169]  C. Hood.  The “new public management” in the 1980s: Variations on a theme , 1995 .

[170]  Wai Fong Chua,et al.  Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals , 1995 .

[171]  G. Tower,et al.  PUBLIC SECTOR REFORM IN NEW ZEALAND: THE PROGRESS OF TERTIARY EDUCATION ANNUAL REPORTS, 1990 – 92 , 1994 .

[172]  S. Clegg.  Weber and Foucault: Social Theory for the Study of Organizations , 1994 .

[173]  C. Argyris.  Initiating Change That Perseveres , 1994 .

[174]  Jeff Duntemann,et al.  On Action at a Distance , 1993, Nature.

[175]  C. Oliver.  The Antecedents of Deinstitutionalization , 1992 .

[176]  N. Rose,et al.  Political power beyond the State: problematics of government. 1992. , 1992, The British journal of sociology.

[177]  Colin S. Brown,et al.  The Organization of Hypocrisy: Talk, Decisions and Actions in Organizations , 1991 .

[178]  Richard Laughlin,et al.  Environmental Disturbances and Organizational Transitions and Transformations: Some Alternative Models , 1991 .

[179]  C. Hood.  A PUBLIC MANAGEMENT FOR ALL SEASONS , 1991 .

[180]  J. Broadbent,et al.  Recent financial and administrative changes in the NHS: A critical theory analysis , 1991 .

[181]  W. Wiegand.  : The System of Professions: An Essay on the Division of Expert Labor , 1990 .

[182]  N. Rose,et al.  Governing economic life , 1990 .

[183]  R. Rose.  Privatization as a Problem of Satisficing and Dissatisficing , 1989 .

[184]  R. Neumann,et al.  Research policy and the changing nature of Australia's universities , 1988 .

[185]  R. Neumann,et al.  University research in flux: Policy debate in Australia , 1987 .

[186]  P. Romer.  Increasing Returns and Long-Run Growth , 1986, Journal of Political Economy.

[187]  A. Levy.  Second-order planned change: Definition and conceptualization , 1986 .

[188]  P. Bourdieu.  Distinction: A Social Critique of the Judgement of Taste* , 2018, Food and Culture.

[189]  Michael Burawoy,et al.  MYTHOLOGIES OF WORK: A COMPARISON OF FIRMS IN STATE SOCIALISM AND ADVANCED CAPITALISM* , 1985 .

[190]  G. Grisetti,et al.  Further Reading , 1984, IEEE Spectrum.

[191]  W. Powell,et al.  THE IRON CAGE REVISITED: , 1983, The New Economic Sociology.

[192]  M. Foucault.  The Subject and Power , 1982, Critical Inquiry.

[193]  D. Morgan,et al.  Sociological Paradigms and Organizational Analysis. , 1983 .

[194]  William G. Ouchi,et al.  Markets, Bureaucracies, and Clans. , 1980 .

[195]  R. D'amico.  Discipline and Punish: The Birth of the Prison , 1978, Telos.

[196]  John W. Meyer,et al.  Institutionalized Organizations: Formal Structure as Myth and Ceremony , 1977, American Journal of Sociology.

[197]  R. Coase,et al.  The Problem of Social Cost , 1960, The Journal of Law and Economics.

[198]  Lionel Robbins.  Remarks Upon Certain Aspects of the Theory of Costs , 1934 .

[199]  María Ferreira.  ACCOUNTING AS PRACTICE , 2020 .

[200]  Ill.,et al.  THE CONSEQUENCES FOR THE MANAGEMENT OF CONFLICT OF THE REFORM OF ENGLISH LOCAL GOVERNMENT FINANCE AND STRUCTURE , 2015 .

[201]  Alex Hebing.  An Inquiry into Modes of Existence , 2014 .

[202]  R. Matthews.  Governing the Present , 2014 .

[203]  Bruno Latour,et al.  Tarde's idea of quantification , 2010 .

[204]  Nils Brunsson.  Reform as Routine : Organizational change and stability in the modern world , 2009 .

[205]  M. Jones,et al.  Determinants of Changes in Accounting Practices: Accounting and the UK Health Service , 2007 .

[206]  M. Shamsul Haque,et al.  Revisiting the New Public Management , 2007 .

[207]  Ann L. Watkins,et al.  Accounting, New Public Management and American Politics: Theoretical Insights into the National Performance Review , 2007 .

[208]  D. Cooper,et al.  The construction of auditing expertise in measuring government performance , 2007 .

[209]  Chris Carter,et al.  `We are all managers now': Managerialism and professional engineering in UK electricity utilities , 2007 .

[210]  P. Collier.  Costing police services: The politicization of accounting , 2006 .

[211]  E. Peck.  'Modernisation': the ten commitments of New Labour's approach to public management? , 2005 .

[212]  P. Robinson.  Government accountability and performance measurement , 2003 .

[213]  W. Funnell.  Enduring fundamentals: constitutional accountability and auditors-general in the reluctant state , 2003 .

[214]  D. Owen,et al.  Struggling for supremacy: the case of UK public audit institutions , 2003 .

[215]  C. Pollitt.  Performance audit in Western Europe: trends and choices , 2003 .

[216]  Jeff Everett,et al.  THE POLITICS OF COMPREHENSIVE AUDITING IN FIELDS OF HIGH OUTCOME AND CAUSE UNCERTAINTY , 2003 .

[217]  June Pallot,et al.  A WIDER ACCOUNTABILITY? THE AUDIT OFFICE AND NEW ZEALAND'S BUREAUCRATIC REVOLUTION , 2003 .

[218]  B. Potter.  Financial accounting reforms in the Australian public sector: An episode in institutional thinking , 2002 .

[219]  J. Broadbent,et al.  Accounting choices: technical and political trade‐offs and the UK’s private finance initiative , 2002 .

[220]  Jane Broadbent,et al.  Control and Legitimation in Government Accountability Processes: The Private Finance Initiative in the UK , 2001 .

[221]  Manuel Castells,et al.  The Information Age: Economy, Society and Culture, Vol. III: End of Millennium , 1999 .

[222]  S. Llewellyn.  Boundary work: Costing and caring in the social services , 1998 .

[223]  D. Sim.  The Rise of the Network Society (The Information Age: Economy, Society and Culture, Volume 1) , 1998 .

[224]  Linda Deleon,et al.  Accountability In A ‘Reinvented’ Government , 1998 .

[225]  S. Silbey.  Let them eat cake : Globalization, postmodern colonialism, and the possibilities of justice , 1997 .

[226]  R. Albritton.  Regulation Theory: A Critique , 1995 .

[227]  M. Power.  The Audit Explosion , 1994 .

[228]  Peter Miller,et al.  Accounting, “economic citizenship” and the spatial reordering of manufacture☆ , 1994 .

[229]  P. Self,et al.  Government by the Market?: The Politics of Public Choice , 1993 .

[230]  Peter Miller,et al.  On the interrelations between accounting and the state , 1990 .

[231]  P. Miller,et al.  MAKING ACCOUNTANCY PRACTICAL. , 1990 .

[232]  G. Gutting.  The archaeology of knowledge , 1989 .

[233]  T. Pinch,et al.  Clinical budgeting: Experimentation in the social sciences: A drama in five acts , 1989 .

[234]  R. D. Hines,et al.  Financial accounting: In communicating reality, we construct reality , 1988 .

[235]  Mark W. Dirsmith,et al.  The use of budgetary symbols in the political arena: An historically informed field study , 1988 .

[236]  Peter Miller,et al.  Accounting and the construction of the governable person , 1987 .

[237]  Martin Loney,et al.  The State or the market : politics and welfare in contemporary Britain , 1987 .

[238]  R. Neumann,et al.  Excellence at Risk?: The Future of Research and Research Training in Australian Universities , 1987 .

[239]  O. Williamson.  The Modern Corporation: Origins, Evolution, Attributes , 1981 .

[240]  Janine Nahapiet,et al.  The roles of accounting in organizations and society , 1980 .

[241]  I. Lakatos.  Falsification and the Methodology of Scientific Research Programmes , 1976 .

[242]  I. Lakatos,et al.  Criticism and the Growth of Knowledge: Falsification and the Methodology of Scientific Research Programmes , 1970 .

[243]  T. H. Marshall.  THE ROLE OF THE SOCIAL SERVICES , 1969 .

[244]  Michel Foucault,et al.  The Order of Things , 2010 .

[245]  A. Alchian,et al.  Some Economics of Property Rights , 1965 .

[246]  E. Goffman.  The Presentation of Self in Everyday Life , 1959 .

[247]  A. Andreadēs.  The Jews in the Byzantine Empire , 1934 .