메뉴 건너뛰기




Volumn 14, Issue 1-2, 2003, Pages 23-48

Control and legitimation in government accountability processes: The private finance initiative in the UK

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0037243583     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1006/cpac.2001.0525     Document Type: Review
Times cited : (147)

References (53)
  • 1
    • 0030077745 scopus 로고    scopus 로고
    • "Styles of Accountability"
    • Ahrens, T., "Styles of Accountability", Accounting, Organizations and Society, Vol. 21, Nos 2/3, 1996, pp. 139-173.
    • (1996) Accounting, Organizations and Society , vol.21 , Issue.2-3 , pp. 139-173
    • Ahrens, T.1
  • 2
    • 0002701660 scopus 로고
    • "Contradiction and Social Dynamics in the Capitalist Agency Relationship"
    • Armstrong, P., "Contradiction and Social Dynamics in the Capitalist Agency Relationship", Accounting Organizations and Society, Vol. 16, No. 5/6, 1991, pp. 1-25.
    • (1991) Accounting Organizations and Society , vol.16 , Issue.5-6 , pp. 1-25
    • Armstrong, P.1
  • 3
    • 0002346064 scopus 로고    scopus 로고
    • "Narrating Accountability: Cognition and the Production of the Accountable Self"
    • R. Munro & J. Mouritsen (eds), (London: International Thomson Business Press)
    • Boland, R. J. & Schultze, U., "Narrating Accountability: Cognition and the Production of the Accountable Self", in R. Munro & J. Mouritsen (eds), Accountability: Power, Ethos and the Technologies of Managing, pp. 62-81 (London: International Thomson Business Press, 1996).
    • (1996) Accountability: Power, Ethos and the Technologies of Managing , pp. 62-81
    • Boland, R.J.1    Schultze, U.2
  • 4
    • 0000564342 scopus 로고    scopus 로고
    • "Evaluating the 'New Public Management' Reforms in the UK: A Constitutional Possibility?"
    • Broadbent, J. & Laughlin, R., "Evaluating the 'New Public Management' Reforms in the UK: A Constitutional Possibility?", Public Administration, Vol. 75, No. 3, 1997a, pp. 487-507.
    • (1997) Public Administration , vol.75 , Issue.3 , pp. 487-507
    • Broadbent, J.1    Laughlin, R.2
  • 5
    • 4244085477 scopus 로고    scopus 로고
    • "Contracts, Competition and Accounting in Recent legal Enactments for Health and Education Sectors in the UK: An Example of Juridification at Work?"
    • S. Deakin & J. Michie (eds), (Oxford: Oxford University Press)
    • Broadbent, J. & Laughlin, R., "Contracts, Competition and Accounting in Recent legal Enactments for Health and Education Sectors in the UK: An Example of Juridification at Work?", in S. Deakin & J. Michie (eds), Contracts, Co-operation and Competition: Studies in Economics, Management and Law, pp. 214-252 (Oxford: Oxford University Press, 1997b).
    • (1997) Contracts, Co-operation and Competition: Studies in Economics, Management and Law , pp. 214-252
    • Broadbent, J.1    Laughlin, R.2
  • 6
    • 84986037629 scopus 로고    scopus 로고
    • "The 'New Public Management' Reforms in Schools and GP Practices: Professional Resistance and the Role of Absorption and Absorbing Groups"
    • Broadbent, J. & Laughlin, R., "The 'New Public Management' Reforms in Schools and GP Practices: Professional Resistance and the Role of Absorption and Absorbing Groups", Accounting, Auditing and Accountability Journal, Vol. 11, No. 4, 1998, pp. 403-435.
    • (1998) Accounting, Auditing and Accountability Journal , vol.11 , Issue.4 , pp. 403-435
    • Broadbent, J.1    Laughlin, R.2
  • 7
    • 0002425291 scopus 로고    scopus 로고
    • "The Private Finance Initiative: Clarification of a Future Research Agenda"
    • Broadbent, J. & Laughlin, R., "The Private Finance Initiative: Clarification of a Future Research Agenda", Financial Accountability and Management, Vol. 15, No. 2, 1999, pp. 95-114.
    • (1999) Financial Accountability and Management , vol.15 , Issue.2 , pp. 95-114
    • Broadbent, J.1    Laughlin, R.2
  • 8
    • 85031249234 scopus 로고    scopus 로고
    • "The Private Finance Initiative in the UK: Contracting in the Context of Infrastructure Investment and Control"
    • Paper Presented at the Sixth Interdisciplinary Perspectives on Accounting Conference (University of Manchester, July 2000)
    • Broadbent, J. & Laughlin, R., "The Private Finance Initiative in the UK: Contracting in the Context of Infrastructure Investment and Control". Paper Presented at the Sixth Interdisciplinary Perspectives on Accounting Conference (University of Manchester, July 2000, 2000).
    • (2000)
    • Broadbent, J.1    Laughlin, R.2
  • 9
    • 85031271500 scopus 로고    scopus 로고
    • "Accounting Choices: Technical and Political Tradeoffs and the UK's Private Finance Initiative"
    • forthcoming
    • Broadbent, J. & Laughlin, R., "Accounting Choices: Technical and Political Tradeoffs and the UK's Private Finance Initiative", Accounting, Auditing and Accountability Journal, forthcoming.
    • Accounting, Auditing and Accountability Journal
    • Broadbent, J.1    Laughlin, R.2
  • 10
    • 0030163646 scopus 로고    scopus 로고
    • "The Development of Principal-Agent, Contracting and Accountability Relationships in the Public Sector: Conceptual and Cultural Problems"
    • Broadbent, J., Dietrich, M. & Laughlin, R., "The Development of Principal-Agent, Contracting and Accountability Relationships in the Public Sector: Conceptual and Cultural Problems", Critical Perspectives on Accounting, Vol. 7, No. 4, 1996, pp. 259-284.
    • (1996) Critical Perspectives on Accounting , vol.7 , Issue.4 , pp. 259-284
    • Broadbent, J.1    Dietrich, M.2    Laughlin, R.3
  • 11
    • 0010370356 scopus 로고    scopus 로고
    • "The Origins and Operation of the Private Finance Initiative" in Institute of Public Policy Research, Commission on Public Private Partnerships
    • (London: IPPR)
    • Broadbent, J., Haslam, C. & Laughlin, R., "The Origins and Operation of the Private Finance Initiative", in Institute of Public Policy Research, Commission on Public Private Partnerships, The Private Finance Initiative: Saviour, Villain or Irrelevance?, pp. 23-47 (London: IPPR, 2000).
    • (2000) The Private Finance Initiative: Saviour, Villain or Irrelevance? , pp. 23-47
    • Broadbent, J.1    Haslam, C.2    Laughlin, R.3
  • 12
    • 0001485894 scopus 로고    scopus 로고
    • "Comparing Schools in the UK and New Zealand: Individualising and Socialising Accountability and Some Implications for Management Control"
    • Broadbent, J., Jacobs, K. & Laughlin, R., "Comparing Schools in the UK and New Zealand: Individualising and Socialising Accountability and Some Implications for Management Control", Management Accounting Research, Vol. 10, No. 4, 1999, pp. 339-361.
    • (1999) Management Accounting Research , vol.10 , Issue.4 , pp. 339-361
    • Broadbent, J.1    Jacobs, K.2    Laughlin, R.3
  • 13
    • 0002119310 scopus 로고
    • "Recent Financial and Administrative Changes in the NHS: A Critical Theory Analysis"
    • Broadbent, J., Laughlin, R. & Read, S., "Recent Financial and Administrative Changes in the NHS: A Critical Theory Analysis", Critical Perspectives on Accounting, Vol. 2, No. 1, 1991, pp. 1-29.
    • (1991) Critical Perspectives on Accounting , vol.2 , Issue.1 , pp. 1-29
    • Broadbent, J.1    Laughlin, R.2    Read, S.3
  • 18
    • 0012711465 scopus 로고
    • An Historically Informed Episodic Study of State Audit Independence
    • Unpublished Ph.D. Thesis, University of Wollongong
    • Funnell, W., An Historically Informed Episodic Study of State Audit Independence, Unpublished Ph.D. Thesis, University of Wollongong, 1994a.
    • (1994)
    • Funnell, W.1
  • 19
    • 84984104304 scopus 로고
    • "Independence and the Public Sector Auditor: Constitutional Keystone or Reified Imagery"
    • Funnell, W., "Independence and the Public Sector Auditor: Constitutional Keystone or Reified Imagery", Abacus, Vol. 53, No. 3, 1994b, pp. 175-195.
    • (1994) Abacus , vol.53 , Issue.3 , pp. 175-195
    • Funnell, W.1
  • 20
    • 0031284005 scopus 로고    scopus 로고
    • "The Curse of Sisyphus: Public Sector Audit Independence in an Age of Economic Rationalism"
    • Funnell, W., "The Curse of Sisyphus: Public Sector Audit Independence in an Age of Economic Rationalism", Abacus, Vol. 56, No. 4, 1997, pp. 87-105.
    • (1997) Abacus , vol.56 , Issue.4 , pp. 87-105
    • Funnell, W.1
  • 22
    • 0003484563 scopus 로고    scopus 로고
    • Can the NHS Afford the Private Finance Initiative
    • (London: BMA's Health Policy and Economic Research Unit)
    • Gaffney, D. & Pollock, A., Can the NHS Afford the Private Finance Initiative (London: BMA's Health Policy and Economic Research Unit, 1997).
    • (1997)
    • Gaffney, D.1    Pollock, A.2
  • 23
    • 84982685750 scopus 로고
    • "Developing State Audit in Britain"
    • Winter
    • Garrett, J., "Developing State Audit in Britain", Public Administration, Vol. 64, Winter 1986, pp. 421-433.
    • (1986) Public Administration , vol.64 , pp. 421-433
    • Garrett, J.1
  • 25
    • 0002838167 scopus 로고
    • "Accounting, Financial Reporting and Not-for-Profit Organisations"
    • Gray, R. H., "Accounting, Financial Reporting and Not-for-Profit Organisations", AUTA Review, Vol. 15, No. 1, 1983, pp. 3-23.
    • (1983) AUTA Review , vol.15 , Issue.1 , pp. 3-23
    • Gray, R.H.1
  • 26
    • 0003232364 scopus 로고
    • "The Theory of Communicative Action Volume 1"
    • T McCarthy (ed.), (London: Heinemann)
    • Habermas, J., "The Theory of Communicative Action Volume 1", in T McCarthy (ed.), Reason and Rationalisation of Society (London: Heinemann, 1984).
    • (1984) Reason and Rationalisation of Society
    • Habermas, J.1
  • 29
    • 0002190036 scopus 로고    scopus 로고
    • "Implications of the Public Sector Financial Control Framework for PPPs" in Institute of Public Policy Research, Commission on Public Private Partnerships
    • (London: IPPR)
    • Hawksworth, J., "Implications of the Public Sector Financial Control Framework for PPPs", in Institute of Public Policy Research, Commission on Public Private Partnerships, The Private Finance Initiative: Saviour, Villain or Irrelevance?, pp. 9-22 (London: IPPR, 2000).
    • (2000) The Private Finance Initiative: Saviour, Villain or Irrelevance? , pp. 9-22
    • Hawksworth, J.1
  • 30
    • 84985386685 scopus 로고
    • "Money and the Constitution: Financial Control, Reporting and Audit"
    • Harden, I., "Money and the Constitution: Financial Control, Reporting and Audit", Legal Studies, Vol. 13, No. 1, 1993, pp. 16-37.
    • (1993) Legal Studies , vol.13 , Issue.1 , pp. 16-37
    • Harden, I.1
  • 31
    • 0012626933 scopus 로고
    • "External Audit"
    • D. Henley, C. Holtham, A. Likierman & J. Perrin (eds), (London: Van Nostrand Reinhold)
    • Henley, D., "External Audit", in D. Henley, C. Holtham, A. Likierman & J. Perrin (eds), Public Sector Accounting and Financial Control (London: Van Nostrand Reinhold, 1989).
    • (1989) Public Sector Accounting and Financial Control
    • Henley, D.1
  • 32
    • 0040834792 scopus 로고    scopus 로고
    • "The Social Constitution of Trust: Supplier Relations in Britain and Germany"
    • Lane, C. & Bachmann, R., "The Social Constitution of Trust: Supplier Relations in Britain and Germany", Organization Studies, Vol. 17, No. 3, 1996, pp. 365-395.
    • (1996) Organization Studies , vol.17 , Issue.3 , pp. 365-395
    • Lane, C.1    Bachmann, R.2
  • 33
    • 0003113291 scopus 로고
    • "A Model of Financial Accountability and the Church of England"
    • Laughlin, R., "A Model of Financial Accountability and the Church of England", Financial Accountability and Management, Vol. 6, No. 2, 1990, pp. 93-114.
    • (1990) Financial Accountability and Management , vol.6 , Issue.2 , pp. 93-114
    • Laughlin, R.1
  • 34
    • 84953587995 scopus 로고
    • "Empirical Research in Accounting: Alternative Approaches and a Case for Middle-Range Thinking"
    • Laughlin, R., "Empirical Research in Accounting: Alternative Approaches and a Case for Middle-Range Thinking", Accounting, Auditing and Accountability Journal, Vol. 8, No. 1, 1995, pp.63-87.
    • (1995) Accounting, Auditing and Accountability Journal , vol.8 , Issue.1 , pp. 63-87
    • Laughlin, R.1
  • 35
    • 0001921730 scopus 로고    scopus 로고
    • "Principals and Higher Principals: Accounting for Accountability in the Caring Professions"
    • R. Munro & J. Mouritsen (eds), (London: International Thomson Business Press)
    • Laughlin, R., "Principals and Higher Principals: Accounting for Accountability in the Caring Professions", in R. Munro & J. Mouritsen (eds), Accountability: Power Ethos and the Technologies of Managing, pp. 225-244 (London: International Thomson Business Press, 1996).
    • (1996) Accountability: Power Ethos and the Technologies of Managing , pp. 225-244
    • Laughlin, R.1
  • 36
    • 38248999640 scopus 로고
    • "Accounting and Law: Partners in the Juridification of the Public Sector in the UK?"
    • Laughlin, R. & Broadbent, J., "Accounting and Law: Partners in the Juridification of the Public Sector in the UK?", Critical Perspectives on Accounting, Vol. 4, No. 4, 1993, pp. 337-368.
    • (1993) Critical Perspectives on Accounting , vol.4 , Issue.4 , pp. 337-368
    • Laughlin, R.1    Broadbent, J.2
  • 38
    • 38248998621 scopus 로고
    • "Accountability and the New Commercial Agenda"
    • Munro, R. & Hatherley, D., "Accountability and the New Commercial Agenda", Critical Perspectives on Accounting, Vol. 4, No. 4, 1993, pp. 369-395.
    • (1993) Critical Perspectives on Accounting , vol.4 , Issue.4 , pp. 369-395
    • Munro, R.1    Hatherley, D.2
  • 40
    • 85031240074 scopus 로고    scopus 로고
    • Examining the Value for Money Deals Under the Private Finance Initiative
    • National Audit Office, (NAO), HC 739 Session (London: HMSO, 1999)
    • National Audit Office, (NAO), Examining the Value for Money Deals Under the Private Finance Initiative, HC 739 Session 1998-99 (London: HMSO, 1999).
    • (1998)
  • 42
    • 0033578129 scopus 로고    scopus 로고
    • "The Private Finance Initiative: Planning the 'New' NHS: Downsizing for the 21st Century"
    • No. 7203
    • Pollock, A., Dunnigan, M., Gaffney, D., Price, D. & Shaoul, J., "The Private Finance Initiative: Planning the 'New' NHS: Downsizing for the 21st Century", British Medical Journal, Vol. 319, No. 7203, 1999, pp.179-184.
    • (1999) British Medical Journal , vol.319 , pp. 179-184
    • Pollock, A.1    Dunnigan, M.2    Gaffney, D.3    Price, D.4    Shaoul, J.5
  • 44
    • 0003484557 scopus 로고
    • Private Opportunity, Public Benefit: Progressing the Private Finance Initiative
    • Private Finance Panel, (London: HMSO)
    • Private Finance Panel, Private Opportunity, Public Benefit: Progressing the Private Finance Initiative (London: HMSO, 1995).
    • (1995)
  • 45
    • 0003484559 scopus 로고    scopus 로고
    • Partnerships for Prosperity. The Private Finance Initiative
    • Private Finance Treasury Taskforce (PFTT), (London: HM Treasury)
    • Private Finance Treasury Taskforce (PFTT), Partnerships for Prosperity. The Private Finance Initiative (London: HM Treasury, 1997).
    • (1997)
  • 46
    • 0003753706 scopus 로고    scopus 로고
    • Policy Statement No. 2: Public Sector Comparators and Value for Money
    • Private Finance Treasury Taskforce (PFTT), (London: HM Treasury)
    • Private Finance Treasury Taskforce (PFTT), Policy Statement No. 2: Public Sector Comparators and Value for Money (London: HM Treasury, 1998).
    • (1998)
  • 47
    • 0003470956 scopus 로고    scopus 로고
    • Technical Note No. 5: How to Construct a Public Sector Comparator
    • Private Finance Treasury Taskforce (PFTT), (London: HMSO)
    • Private Finance Treasury Taskforce (PFTT), Technical Note No. 5: How to Construct a Public Sector Comparator (London: HMSO, 1999).
    • (1999)
  • 48
    • 0000798211 scopus 로고
    • "Accounting Systems and Systems of Accountability - Understanding Accounting Practices in Their Organisational Contexts"
    • Roberts, J. & Scapens, R., "Accounting Systems and Systems of Accountability - Understanding Accounting Practices in Their Organisational Contexts", Accounting, Organizations and Society, Vol. 10, No. 4, 1985, pp. 443-456.
    • (1985) Accounting, Organizations and Society , vol.10 , Issue.4 , pp. 443-456
    • Roberts, J.1    Scapens, R.2
  • 49
    • 84982683754 scopus 로고
    • "Audit or Evaluation? A National Audit Office VFM Study"
    • Winter
    • Roberts, S. & Pollitt, C., "Audit or Evaluation? A National Audit Office VFM Study", Public Administration, Vol. 72, Winter 1994, pp. 527-549.
    • (1994) Public Administration , vol.72 , pp. 527-549
    • Roberts, S.1    Pollitt, C.2
  • 50
    • 0002374965 scopus 로고    scopus 로고
    • "PFI and the Public Finances", in Institute of Public Policy Research, Commission on Public Private Partnerships
    • (London: IPPR)
    • Robinson, P., "PFI and the Public Finances", in Institute of Public Policy Research, Commission on Public Private Partnerships, The Private Finance Initiative: Saviour, Villain or Irrelevance?, pp. 1-8 (London: IPPR, 2000).
    • (2000) The Private Finance Initiative: Saviour, Villain or Irrelevance? , pp. 1-8
    • Robinson, P.1
  • 51
    • 0001696593 scopus 로고
    • "The Chameleon of Accountability: Forms and Discourses"
    • Sinclair, A., "The Chameleon of Accountability: Forms and Discourses", Accounting, Organizations and Society, Vol. 20, No. 2/3, 1995, pp. 219-237.
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.2-3 , pp. 219-237
    • Sinclair, A.1
  • 52
    • 0002035668 scopus 로고
    • "The Role of Information in Public Accountability"
    • A. G. Hopwood & C. R. Tomkins (eds), (London: Philip Allan)
    • Stewart, J. D., "The Role of Information in Public Accountability", in A. G. Hopwood & C. R. Tomkins (eds), Issues in Public Sector Accounting, pp. 13-34 (London: Philip Allan, 1984).
    • (1984) Issues in Public Sector Accounting , pp. 13-34
    • Stewart, J.D.1
  • 53
    • 0002116850 scopus 로고
    • "Production of Trust: Institutional Sources of Economic Structure 1840-1920"
    • Zucker, L. G., "Production of Trust: Institutional Sources of Economic Structure 1840-1920", Research in Organizational Behaviour, Vol. 8, 1986, pp. 53-111.
    • (1986) Research in Organizational Behaviour , vol.8 , pp. 53-111
    • Zucker, L.G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.