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The slings and arrows of outrageous fortune: Exploring resilience in the third sector (2024)
Journal Article
Hyndman, N., Lapsley, I., & Liguori, M. (2024). The slings and arrows of outrageous fortune: Exploring resilience in the third sector. Financial Accountability and Management, https://doi.org/10.1111/faam.12400

This Special Issue is based on a selection of papers initially presented at the conference on “Resilience and the Third Sector” (Institute of Public Sector Accounting Research, University of Edinburgh, November 2022). The third sector is pervasive in... Read More about The slings and arrows of outrageous fortune: Exploring resilience in the third sector.

The Role of Cunning Misrepresentations in Entrepreneurial Impression Management (2024)
Journal Article
Giazitzoglu, A., Whittle, A., & Mueller, F. (2024). The Role of Cunning Misrepresentations in Entrepreneurial Impression Management. Entrepreneurship and Regional Development, https://doi.org/10.1080/08985626.2024.2357773

This paper develops a dramaturgical theory of cunning misrepresentations, an important but previously unexplored aspect of entrepreneurial impression management. By cunning misrepresentations, we refer not to illegal activities such as fraud or corru... Read More about The Role of Cunning Misrepresentations in Entrepreneurial Impression Management.

Participation Strategies and Ethical Considerations in NGO led Community-Based Conservation Initiatives (2024)
Journal Article
Ghafran, C., & Yasmin, S. (2024). Participation Strategies and Ethical Considerations in NGO led Community-Based Conservation Initiatives. Journal of Business Ethics, https://doi.org/10.1007/s10551-024-05665-4

This study examines the participation strategies of an environmental non-governmental organization (NGO) in community-based conservation (CBC) initiatives in the developing country context of Pakistan. We use local Pakistani concepts and terms to int... Read More about Participation Strategies and Ethical Considerations in NGO led Community-Based Conservation Initiatives.

Reflecting on Management Change in the UK Public Sector: Was it all Worth it? (2024)
Book Chapter
Hyndman, N., & Liguori, M. (2024). Reflecting on Management Change in the UK Public Sector: Was it all Worth it?. In I. Lapsley, & P. Miller (Eds.), The Resilience of New Public Management (317-344). Oxford University Press. https://doi.org/10.1093/oso/9780198883814.003.0014

Over almost three decades, central governments in many countries have engaged in reforms aimed at improving public-sector practices, with a main area of change involving accounting processes. Such changes (particularly with respect to financial accou... Read More about Reflecting on Management Change in the UK Public Sector: Was it all Worth it?.

Timeliness of local auditor reporting on local government in England (2023)
Report
Ferry, L., & Midgley, H. (2023). Timeliness of local auditor reporting on local government in England. [No known commissioning body]

We welcome this Public Accounts Committee (PAC) inquiry and the National Audit Office (NAO) report, that it is based upon. Whilst for obvious reasons associated with COVID-19, financial accounts and annual reports of local authorities have been laid... Read More about Timeliness of local auditor reporting on local government in England.

Ministerial Directions (2023)
Report
Ferry, L., Murphie, A., & Midgley, H. (2023). Ministerial Directions. [No known commissioning body]

Universities in a contested space: the dominance of calculative accounting practices and the development of a research agenda (2023)
Journal Article
Hyndman, N., Lapsley, I., & Liguori, M. (2024). Universities in a contested space: the dominance of calculative accounting practices and the development of a research agenda. Financial Accountability and Management, 40(1), 3-15. https://doi.org/10.1111/faam.12383

Over the last few decades, neoliberal, managerial, reforms have dominated the university sector in a number of different countries. Calculative practices, including performance measures and indicators, have spread and targets, in terms of research ou... Read More about Universities in a contested space: the dominance of calculative accounting practices and the development of a research agenda.

Rationalising externally-driven change: charities and the exploitation of new-practice requirements (2023)
Journal Article
Hyndman, N., & Liguori, M. (2023). Rationalising externally-driven change: charities and the exploitation of new-practice requirements. Nonprofit and Voluntary Sector Quarterly, https://doi.org/10.1177/08997640231204297

Although legitimacy is critical when attempting to introduce new practices in the nonprofit charity sector, little is known about individual processes of legitimation within such organizations, and how legitimacy emerges and interacts with perceived... Read More about Rationalising externally-driven change: charities and the exploitation of new-practice requirements.

Accounting for the “harms” of social media firms: Dialogic accountability and discursive contestation in public hearings (2023)
Journal Article
Yusuff, K., Whittle, A., & Mueller, F. (2023). Accounting for the “harms” of social media firms: Dialogic accountability and discursive contestation in public hearings. Accounting, Auditing and Accountability Journal, https://doi.org/10.1108/AAAJ-11-2022-6165

Purpose Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important during periods of change when an accountability “deficit” has bee... Read More about Accounting for the “harms” of social media firms: Dialogic accountability and discursive contestation in public hearings.

Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit (2023)
Book Chapter
Ferry, L., & Midgley, H. (in press). Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit. In T. Rana, & L. Parker (Eds.), The Routledge Handbook of Public Sector Accounting. Routledge

This chapter covers the development of digital technology in audit at the United Kingdom’s Supreme Audit Institution, the National Audit Office. It argues that this represented a case of institutional entrepreneurship in which often quite junior memb... Read More about Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit.

Performance Measurement in the Prison Sector: Highlights from the United Kingdom and the Republic of Ireland (2023)
Journal Article
Liguori, M., & Kelly, M. (2023). Performance Measurement in the Prison Sector: Highlights from the United Kingdom and the Republic of Ireland. Accountancy Ireland,

The prison sector in the United Kingdom (UK) and the Republic of Ireland (ROI) is significant and forms the backbone of the criminal justice system in both jurisdictions. In 2021, approximately £5.4 billion was spent on the prison system in the UK, w... Read More about Performance Measurement in the Prison Sector: Highlights from the United Kingdom and the Republic of Ireland.

Governance solutions for municipally owned companies: practical insights from England and Canada (2023)
Journal Article
Green, S. (2023). Governance solutions for municipally owned companies: practical insights from England and Canada. Public Money & Management, https://doi.org/10.1080/09540962.2023.2256483

This article investigates the practical usefulness of governance solutions for corporatized entities. Case studies, including participant observation, were used to collect empirical detail. Face-to-face interaction with practitioners provided insight... Read More about Governance solutions for municipally owned companies: practical insights from England and Canada.

Public-Sector Accountability: A Journey from Performance Measurement to Performance Governance (2023)
Book Chapter
Liguori, M., & Kelly, M. (2023). Public-Sector Accountability: A Journey from Performance Measurement to Performance Governance. In G. Carnegie, & C. Napier (Eds.), Handbook of Accounting, Accountability and Governance (258-280). Edward Elgar Publishing. https://doi.org/10.4337/9781800886544.00022

Over the last thirty years, the public sector has been characterised by continuous upheavals and pressures to demonstrate increased accountability. Buhr (2012) has drawn attention to the momentum for changes in government financial reporting, largely... Read More about Public-Sector Accountability: A Journey from Performance Measurement to Performance Governance.

Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care (2023)
Journal Article
Ferry, L., Wegorowski, P., & Andrews, R. (2024). Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care. The British Accounting Review, Article 101244. https://doi.org/10.1016/j.bar.2023.101244

Hybridisation of public services has increased under neoliberalism and New Public Management policies, over the past four decades since the 1980s. Hybrid arrangements for service provision blend public, private and nonprofit approaches to organising... Read More about Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care.

Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni struggles (2023)
Journal Article
Lauwo, S., Egbon, O., Denedo, M., & Ejiogu, A. (2023). Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni struggles. Accounting, Auditing and Accountability Journal, https://doi.org/10.1108/aaaj-06-2022-5878

Purpose: This paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by writer Ken Saro-Wiwa and the indigenous Ogoni people. Design/m... Read More about Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni struggles.

The critical potential of institutional theory revisited - a field study of the rationalisation of budget fairness through agentic actorhood (2023)
Journal Article
Ahrens, T., Ferry, L., & Khalifa, R. (2023). The critical potential of institutional theory revisited - a field study of the rationalisation of budget fairness through agentic actorhood. Qualitative Research in Accounting & Management, https://doi.org/10.1108/qram-08-2021-0149

Purpose - This paper seeks to contribute to the debate on the usefulness of institutional theory to critical studies. It pursues this topic by exploring some of the possibilities for allocating local authority funds more fairly for poor residents. Th... Read More about The critical potential of institutional theory revisited - a field study of the rationalisation of budget fairness through agentic actorhood.

Accountants' Behaviour, Performance Evaluation and Educational System (2023)
Journal Article
Nehme, R., Kozah, C. E., Sadaka, S., & Michael, A. (2023). Accountants' Behaviour, Performance Evaluation and Educational System. Australasian accounting business and finance journal, 17(3), 3-22. https://doi.org/10.14453/aabfj.v17i3.02

Purpose: Retaining competent and qualified public accountants has become a challenge for most audit firms. Accordingly, some universities and audit firms are combining their efforts to attract accounting students by establishing the 'School Leavers'... Read More about Accountants' Behaviour, Performance Evaluation and Educational System.

Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance (2023)
Journal Article
Shu, X., Smyth, S., & Haslam, J. (2023). Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance. Accounting, Auditing and Accountability Journal, https://doi.org/10.1108/aaaj-03-2020-4451

Purpose - We explore the under-researched area of post-decision evaluation in PPPs (Public Private Partnerships), focusing upon how and whether Post-decision Project Evaluation (PdPE) is considered and provided for in UK public infrastructure project... Read More about Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance.

A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970-2010 (2023)
Journal Article
Ferry, L., Funnell, W., & Oldroyd, D. (2023). A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970-2010. Accounting, Organizations and Society, https://doi.org/10.1016/j.aos.2023.101466

The paper seeks to enhance our understanding of the interaction between the development of disciplinary power in western liberal society and Foucault’s writings on governmentality, through examination of the political processes resulting from the lar... Read More about A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970-2010.