The Role of Accounting in Governing Public Organizations: The Case of the Danish University Sector

The purpose of this dissertation is to analyse how accounting is used in governing public organizations. The dissertation explores the design, implementation, and use of accounting through three empirical case studies from the Danish university sector. Although the use of accounting in the governance of public organisations is well-researched, the current literature traditionally focuses on how accounting is used in the governing of (an inter- organizational focus) or at (an intra-organizational focus) public organizations; however, in doing so, we overlook the dynamics and effects that come from the interaction between different accounting technologies, their effects on public organizations, and the practice of governing them. Additionally, the literature has predominately paid attention to broader paradigms or ideas, such as New Public Management or corporatization, at the expense of detailed studies on how specific concepts are used in governing public organizations. This dissertation addresses these two concerns by investigating the roles of accounting in governing public organizations by looking across organizational boundaries and following accounting as it is designed, implemented, and used. The individual papers in the dissertation have their own distinct foci that contribute to the broader critical accounting literature and to the public sector accounting research specifically.