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Outputs (14)

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?.

Accounting change in the public sector: rearranging deck chairs on the Titanic? (2023)
Book Chapter
Hyndman, N., & Liguori, M. (2024). 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. 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?.

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.

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.

A dramaturgical framework for strategy as practice (2023)
Book Chapter
Whittle, A., & Mueller, F. (in press). A dramaturgical framework for strategy as practice. In D. Golsorkhi, L. Rouleau, D. Seidl, & E. Vaara (Eds.), Cambridge Handbook of Strategy as Practice. (3rd ed.). Cambridge University Press

Municipal Corporations in England and Wales: A Tale of Two Countries (2022)
Book Chapter
Andrews, R., & Ferry, L. (2023). Municipal Corporations in England and Wales: A Tale of Two Countries. In R. Andrews, M. van Genugten, U. Papenfuβ, H. Torsteinsen, & B. Voorn (Eds.), Corporatization In Local Government: Context, Evidence and Perspectives from 19 Countries (49-72). Palgrave. https://doi.org/10.1007/978-3-031-09982-3_3

In the wake of the global financial crisis, local governments in the UK have been under increasing pressure to develop cost-effective and innovative approaches to public service provision. The use of municipally-owned corporations (MOCs) has emerged... Read More about Municipal Corporations in England and Wales: A Tale of Two Countries.

Membership Categorisation Analysis: Developing Awareness of Categories and their Consequences (2022)
Book Chapter
Whittle, A., & Mueller, F. (2022). Membership Categorisation Analysis: Developing Awareness of Categories and their Consequences. In E. Darics (Ed.), Language Awareness in Business and the Professions (183-203). Cambridge University Press. https://doi.org/10.1017/9781108696159.014

This chapter outlines an approach to the study of categorisation in language practice grounded in the work of American sociologist Harvey Sacks known as Membership Categorisation Analysis. MCA proposes that categories and their associated ‘normative... Read More about Membership Categorisation Analysis: Developing Awareness of Categories and their Consequences.

Local Government Auditing in England (2022)
Book Chapter
Ferry, L., Midgley, H., & Murphie, A. (2022). Local Government Auditing in England. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (57-64). Emerald

English local government audit has gone through fundamental change in the last decade and this period of instability looks certain to continue. Since 2014, councils have been audited by private sector auditors appointed theoretically by the councils... Read More about Local Government Auditing in England.

Where is Public Sector Auditing: A Comparative Analysis (2022)
Book Chapter
Ferry, L., Ruggiero, P., & Midgley, H. (2022). Where is Public Sector Auditing: A Comparative Analysis. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (149-159). Emerald. https://doi.org/10.1108/978-1-80117-085-720221016

This chapter summarises the analysis of the preceding chapters. Whilst different countries use different models for their audit, some continuities do emerge. The audit explosion has led to the advance of both financial and performance audit. Inspecti... Read More about Where is Public Sector Auditing: A Comparative Analysis.

The why, who and what of public sector auditing (2022)
Book Chapter
Ferry, L., Ruggiero, P., & Midgley, H. (2022). The why, who and what of public sector auditing. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (1-12). Emerald. https://doi.org/10.1108/978-1-80117-085-720221001

Public sector audit has grown in importance since the 1980s across the world. In this chapter, we outline the state of the current debate about public sector audit- including the role of the auditor, the purpose of audit, developments in the content... Read More about The why, who and what of public sector auditing.

Another Turn of the Screw: Fire and Rescue Under the Coalition Government of 2010–2015 (2017)
Book Chapter
Murphy, P., & Ferry, L. (2017). Another Turn of the Screw: Fire and Rescue Under the Coalition Government of 2010–2015. In P. Murphy, & K. Greenhalgh (Eds.), Fire and rescue services : leadership and management perspectives (45-59). Springer Verlag. https://doi.org/10.1007/978-3-319-62155-5_4

Following the recession in 2008 and the general election in 2010, the Conservatives and the Liberal Democrat parties led the first coalition government of modern times. Radical change for public services was back on the agenda and the Fire and Rescue... Read More about Another Turn of the Screw: Fire and Rescue Under the Coalition Government of 2010–2015.