Legitimating Change in the Public Sector: The Introduction of (Rational?) Accounting Practices in the United Kingdom, Italy and Austria

Noel Hyndman, Mariannunziata Liguori, Renate E. Meyer, Tobias Polzer, Silvia Rota, Johann Seiwald, Ileana Steccolini

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Abstrakt

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.
OriginalsprogEngelsk
TidsskriftPublic Management Review
Vol/bind20
Udgave nummer9
Sider (fra-til)1374-1399
Antal sider26
ISSN1471-9037
DOI
StatusUdgivet - sep. 2018

Bibliografisk note

Published online: 12 Oct 2017

Emneord

  • Legitimation strategies
  • Accounting change
  • Organizational change
  • Central government

Citationsformater