Managing for social outcomes: Diverse value rationalities and financial control

Critical Sociology

Volumn 36, Issue 2, 2010, Pages 203-220

  Ciancanelli, Penny ^a  

^a UNIVERSITY OF STRATHCLYDE   (United Kingdom)

Author keywords

Financial management theory; NGOs; Nonprofits; Value rationality; Weber

Indexed keywords

EID: 77950537442     PISSN: 08969205     EISSN: 15691632     Source Type: Journal    
DOI: 10.1177/0896920509357503     Document Type: Article

References (51)

1. Barton, A. (2000) Accounting for Public Heritage Facilities: Assets or Liabilities of Government? Accounting, Auditing and Accountability Journal 13(2): 219-35.
2. Bruder, J. (2004) Worth Noting: Give Us Back the Money Heirs Tell Princeton. New York Times 20 June 2004. URL (consulted 20 February 2009): http://query.nytimes.com/gst/fullpage.html?res=9A0DEFDF1239F933A15755C0A9629C8B63.
3. Callan, P. (2007) Looking Under the Hood of Higher Education. Inside Higher Education 2 November 2007. URL (consulted 22 January 2008): http://www.insidehighered.com/views/2007/11/2/callan.
4. Christian Aid (2008) Death and Taxes: The True Toll of Tax Dodging. A Christian Aid Report. URL (consulted 10 June 2008): http://www.christianaid.org.uk/resources/policy/tax.aspx.
5. Ciancanelli, P. (2008a) The Business of Teaching and Learning. Learning and Teaching: The International Journal of Higher Education in the Social Sciences 1(1): 155-83.
6. Ciancanelli, P. (2008b) (Re)producing Universities: Knowledge Dissemination, Market Power and the Global Knowledge Commons. R. Bodenet al.(eds) Geographies of Knowledge, Geometries of Power: Higher Education in the 21st Century - World Year Book of Education, pp. 67-84. Routledge Falmer: London.
7. Colignan, R. and Covaleski, M. (1991) A Weberian Framework in the Study of Accounting. Accounting, Organisations and Society 16(2): 141-57.
8. Covalesky, M. and Dirsmith, M. (1988) An Institutional Perspective on the Rise, Social Transformation and Fall of a University Budget Category. Administrative Science Quarterly 33(4): 562-87.
9. Deem, R. (2004) The Knowledge Worker, the Manager-Academic and the UK University: New and Old Forms of Public Management. Financial Accounting and Management 20(2): 107-28.
10. Dukes, C. (2002) A Word about Fiduciary Obligations. Volaw Trust and Corporate Services, Ltd.: Jersey.
11. Ehrenberg, R. (2002a) Tuition Rising: Why College Costs So Much. Harvard University Press: Boston, MA.
12. Ehrenberg, R. (2002b) Tuition is Rising and Why College Costs So Much. Educause, 6 November 2002. URL (consulted 4 May 2007): http://www.Educause.edu/ir/library/pdf/ffp0005s.pdf.
13. Ehrenberg, R. and Rizzo, M. (2004) Financial Forces and the Future of American Higher Education, Academe, 4 January 2004. URL (consulted 4 May 2007): www.aaup.org/publications/Academe/2004/04ja/04jaehre.htm.
14. Ezzamel, M. and Hart, H. (1987) Advanced Management Accounting: An Organizational Emphasis. Thomson Learning: London and New York, NY.
15. Galbraith, J., Wray, L.R. and Mosler, W. (2009) The Case Against Intergenerational Accounting. Public Policy Brief No. 98. The Levy Economics Institute of Bard College: Annandale-on-Hudson, NY.
16. Haworth, D. (2008a) Universities Move to Full Cost Accounting. University World News 17 February 2008. URL (consulted 17 February 2008): http://www.universityworldnews.com/article.php?story=20080214160432976.
17. Haworth, D. (2008b) EU Low Awareness of Comparative Accounting. University World News 17 February 2008. URL (consulted 17 February 2008): http://www.universityworldnews.com/article.php?story=20080214160314880.
18. Helmig, B., Jegers, M. and Lapsley, I. (2004) Challenges in Management of Nonprofit Organizations: A Research Overview. Working Paper Series Nonprofit Management. WP NPO No. 1/2004. University of Fribourg, Switzerland. URL (consulted 24 November 2006): http://ssrn.com/abstract=929484.
19. Horner, L., Lekhi, R., and Blaug, R. (2006) Deliberative Democracy and the Role of Public Managers. The Work Foundation: London.
20. Jackson, J. and Cowley, J. (2002) Blinking Dons or Donning Blinkers: Fiduciary and Common Law Obligations of Members of Governing Boards of Australian Universities, URL (consulted 26 November 2009): www.scu.edu.au/schools/law/law_review/blinking_dons.pdf.
21. Jones, C. (1995) Accounting and the Enterprise: A Social Analysis. Thomson Learning: London and New York, NY.
22. Jones, R. and Pendlebury, M. (1996) Public Sector Accounting. Pittman: London.
23. Koch, D. (2008) A Paris Declaration for NGOs? OECD Financing Development: Whose Ownership? pp. 59-84. OECD: Paris.
24. Lapsley, I. (1999) Accounting and the New Public Management. Financial Accountability and Management 15(3): 201-7.
25. Lapsley, I., Ezzamel, M., Hyndman, N. and Johnsen, A. (eds) (2008) Accounting in Politics: Devolution and Democratic Accountability. Taylor and Francis: London.
26. Lauter, P. (2002) From Adelphi to Enron. Academe Online. URL (consulted 28 January 2008): http://www.aaup.org/AAUP/pubres/academe/2002/ND/Feat/Laut.html.
27. Lederman, D. (2007) Costs and the College Trustee. Inside Higher Education 6 March 2007. URL (consulted 1 December 2007): http://insidehighered.com/news/2007/03/06/agb.
28. Lederman, D. (2008) Snapshots of Endowment Spending. Inside Higher Education 7 March 2008. URL (consulted 10 March 2008): http://insidehighered.com/news/2008/03/07/endow.
29. Lee, T.A. (1996) Income and Value Measurement: Theory and Practice. Revised 3rd Edition. Thomson Business Press: London.
30. Leslie, L. and Rhoades, G. (1995) Rising Administration Costs: Seeking Explanations. Journal of Higher Education 66(2): 187-212.
31. Mautz, R.K. (1988) Monuments, Mistakes and Opportunities. Accounting Horizons 2(2): 123-8.
32. Oecd (2008) Financing Development: Whose Ownership? OECD: Paris.
33. Olson, O., Guthrie, J. and Humphreys, C. (eds) (1998) Global Warning: Debating International Developments in New Public Financial Management. Cappelen Akademisk Forlag: Oslo.
34. Parker, R., Harcourt G. and Whittington, G. (eds) (1986) Readings in the Concept and Measurement of Income. 2nd Edition. Philip Allan: Oxford.
35. Peters, M. (2004) Marxist Futures: Knowledge, Socialism and the Academy. Policy Futures in Education 2(3/4): 435-8.
36. Radin, B. (2006) Challenging the Performance Movement: Accountability, Complexity and Democratic Values. Georgetown University Press: Georgetown, DC.
37. Reisen, H. (2008) En Route to Accra: The Global Development Finance Non-System. Vox 13 August 2008. URL (consulted 15 September 2008): [1]http://www.voxeu.org/index.php?q=node/1536.
38. Rhoades, G., Maldonado-Maldonado, A., Ordouka, I. and Velazquez, M. (2004) Imagining 'Alternativas' to Global Corporate, New Economy, Academic Capitalism. Policy Futures in Education 2(2): 316-29.
39. Ruseski, J. and Carroll, K. (2006) Efficiency of Nonprofit versus For-Profit Hospitals: Alternative Hypotheses and Empirical Analysis. Presented at the Inaugural Conference of the American Society of Health Economists, Madison, WI, June 2006. URL (consulted 17 February 2008): http://www.allacademic.com/meta/p93418_index.html.
40. Salerno, C. (2003) What We Know About The Efficiency Of Higher Education Institutions: The Best Evidence. University of Twente Working Paper. URL (consulted 15 September 2005): http://www.minocw.nl/documenten/bhw-99-bgo99.pdf.
41. Scott, J.W. (2002) The Critical State of Shared Governance. Academe Online 88(4). URL (consulted 15 September 2005): http://www.aaup.org/AAUP/pubsres/academe/2002/JA.
42. Shaoul, J. (1998) Charging for Capital in the NHS Trusts: To Improve Efficiency? Management Accounting Research 9(1): 95-112.
43. Shenkin, M. and Coulson, A. (2007) Accountability Through Activism: Learning from Bourdieu. Accounting, Auditing and Accountability Journal 20(2): 297-317.
44. Sidebotham, R. (1965) An Accounting Framework for Local Authorities. Abacus 1(1): 24-40.
45. Stone, W. and George, G. (1997) On the Folly of Rewarding A, while Hoping for B: Measuring and Rewarding Agency Performance in Public-Sector Strategy. Public Productivity & Management Review 20(3): 308-22.
46. Taxjustice.net (2005) The Price of Offshore. URL (consulted 15 Feb 2009): http://www.taxjustice.net/cms/front_content.php?idcat=103.
47. Weber, M. (1978) Economy and Society. Edited and translated by G. Roth and C. Wittich. University of California Press: Berkeley, CA.
48. Wellman, J. (2007) Barriers to Equal Educational Opportunity: Addressing the Rising Costs of a College Education. Testimony before the House Committee on Education and Labor, 1 November 2007. URL (consulted 5 January 2008): http://republicans.edlabor.house.gov/media/files/Hearings/FullCommittee/11107/Wellman%20-%20housetestimonyfinal.doc.
49. Wellman, J. (2008) The Higher Education Funding Disconnect: Spending More, Getting Less. Change: The Magazine of Higher Education, URL (consulted 15 January 2009): http://www.changemag.org/ Archives/Back%20Issues/ November-December%202008/full-funding-disconnect.html.
50. Wynne, A. (2003) Do Private Sector Financial Statements Provide a Suitable Model for Public Sector Accounts? Presented at the European Group of Public Administration, Portugal, 3-6 September2003.
51. Yamey, B. (1978) Essays on the History of Accounting. Arno Press: New York, NY.