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Outputs (36)

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?.

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.

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.

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.

Accounting change in the public sector: rearranging deck chairs on the Titanic? (2023)
Book Chapter
Hyndman, N., & Liguori, M. (in press). Accounting change in the public sector: rearranging deck chairs on the Titanic?. In T. Rana, & L. Parker (Eds.), The Routledge Handbook of Public Sector Accounting. New York: Routledge. https://doi.org/10.4324/9781003295945-7

Change and crisis are concepts often intertwined. In the public sector, ideas related to New Public Management (and associated accounting changes) were themselves introduced, from the 1970s onwards, in response to ballooning public-sector expenditure... Read More about Accounting change in the public sector: rearranging deck chairs on the Titanic?.

‘Be a game changer and keep the ball rolling’: Exploring linkages between football clubs, charitable foundations and doing good (2023)
Journal Article
Hyndman, N., & Liguori, M. (2023). ‘Be a game changer and keep the ball rolling’: Exploring linkages between football clubs, charitable foundations and doing good. Accounting, Auditing and Accountability Journal, https://doi.org/10.1108/aaaj-06-2022-5876

Purpose: There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when discussing their connectedness. In addition, it explores reasons why, a... Read More about ‘Be a game changer and keep the ball rolling’: Exploring linkages between football clubs, charitable foundations and doing good.

Framing the use of performance management in universities: the paradox of business disciplines (2022)
Journal Article
Hyndman, N., & Liguori, M. (2023). Framing the use of performance management in universities: the paradox of business disciplines. Accounting, Auditing and Accountability Journal, 36(4), 1194-1219. https://doi.org/10.1108/aaaj-08-2021-5423

Purpose This paper explores how performance-management systems are understood and framed through the use of rhetoric and language within universities, where not-for-profit, charitable goals are (or should be) central. It addresses the issues of: how... Read More about Framing the use of performance management in universities: the paradox of business disciplines.

Many stones can form an arch, singly none: (Re-)establishing trust in charities (2021)
Journal Article
Hyndman, N., Liguori, M., & McKillop, D. (2021). Many stones can form an arch, singly none: (Re-)establishing trust in charities. Financial Accountability and Management, 37(4), 385-398. https://doi.org/10.1111/faam.12286

Trust in charities is critical in terms of the health of the sector, and also in relation to the establishment and maintenance of social cohesiveness. Moreover, lack of trust can not only damage the charity sector (having negative impacts on public p... Read More about Many stones can form an arch, singly none: (Re-)establishing trust in charities.

Legitimating accounting change in charities: when values count more than regulation (2020)
Journal Article
Connolly, C., Hyndman, N., & Liguori, M. (2021). Legitimating accounting change in charities: when values count more than regulation. Journal of Accounting & Organizational Change, 17(1), 23-49. https://doi.org/10.1108/jaoc-09-2020-0128

Purpose: This paper seeks to explore the way charity accountants understand, interpret and legitimate or delegitimate the introduction of accounting and reporting changes (embedded in the extant charity statement of recommended practice), before thes... Read More about Legitimating accounting change in charities: when values count more than regulation.

Do environmental and task characteristics matter in the control of externalized local public services? Unveiling the relevance of party characteristics and citizens’ offstage voice (2010)
Journal Article
Cristofoli, D., Ditillo, A., Liguori, M., Sicilia, M., & Steccolini, I. (2010). Do environmental and task characteristics matter in the control of externalized local public services? Unveiling the relevance of party characteristics and citizens’ offstage voice. Accounting, Auditing and Accountability Journal, 23(3), 350 - 372