A negotiated order perspective on public sector accounting and financial control

Accounting, Auditing & Accountability Journal

Volumn 14, Issue 2, 2001, Pages 147-165

  Shiraz Rahaman, Abu ^a   Lawrence, Stewart ^b  

^a UNIVERSITY OF NEW ENGLAND   (Australia)

^b UNIVERSITY OF WAIKATO   (New Zealand)

Author keywords

Financial control; Public sector accounting

Indexed keywords

EID: 84986082569     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570110389297     Document Type: Article

References (60)

1. Adu, A.L. (1969), The Civil Service in Commonwealth Africa: Development and Transition, Allen & Unwin, St Leonard's.
2. Ansari, S.L. and Euske, K.J. (1987), “Rational, rationalising and reifying uses of accounting data in organizations”, Accounting, Organizations and Society, Vol. 12, pp. 549-70.
3. Boland, R.J. (1989), “Beyond objectivists and subjectivists: learning to read accounting as a text”, Accounting, Organizations and Society, Vol. 14 No. 5/6, pp. 591-604.
4. Broadbent, J. and Laughlin, R.C. (1997), “Developing empirical research: an example informed by a Habermasian approach”, Accounting, Auditing & Accountability Journal, Vol. 10 No. 5, pp. 622-48.
5. Burchell, S., Clubb, C., Hopwood, A., Hughes, J. and Nahapiet, J. (1980), “The role of accounting in organizations and society”, Accounting, Organizations and Society, Vol. 5, No. 1, pp. 5-27.
6. Chew, A.S.C. (1993), “A structural analysis of management accounting practice: a social science perspective”, unpublished PhD thesis, University of New South Wales, Sydney.
7. Chua, W.F. (1986), “Radical developments in accounting thought”, The Accounting Review, Vol. LXI No. 3, pp. 601-32.
8. Chua, W.F. (1998), “Historical allegories: let us have diversity’’, Critical Perspectives on Accounting, Vol. 9 No. 6, pp. 617-30.
9. Clark, J. (1990), “Anthony Giddens, sociology and modern social theory”, in Clark, J., Modgil, C. and Modgil, S. (Eds), Anthony Giddens: Consensus and Controversy, The Falmer Press, London.
10. Clegg, S. (1993), “Weber and Foucault: social theory for the study of organizations”, Organization, Vol. 1 No. 1, pp. 149-78.
11. Covaleski, M.A. and Dirsmith, M. (1986), “The budgetary process of power and politics”, Accounting, Organizations and Society, Vol. 11 No. 3, pp. 193-214.
12. Covaleski, M.A. and Dirsmith, M. (1988), “The use of budgetary symbols in the political arena”, Accounting, Organizations and Society, Vol. 13 No. 1, pp. 1-24.
13. Covaleski, M.A., Dirsmith, M. and Samuel, S. (1996), “Managerial accounting research: the contributions of organizational and sociological theories”, Journal of Management Accounting Research, Vol. 8, pp. 1-35.
14. Dahl, R. (1955), “Hierarchy, democracy and bargaining in politics and economics”, in Dahl, R. (Ed.), Research Frontiers in Politics and Government, The Brookings Institution, Washington, DC.
15. Giddens, A. (1984), The Constitution of Society: Outline of the Theory of Structuration, Polity Press, Cambridge.
16. Giroux, G. (1989), “Political interest and governmental accounting disclosure”, Journal of Accounting and Public Policy, Vol. 8, pp. 199-217.
17. Glaser, B. and Strauss, A. (1967), The Discovery of Grounded Theory, Aldine Publishing, Chicago, IL.
18. Graham, R.W. (1982), The Aluminium Industry and the Third World, Zed Press, London.
19. Gulliver, P.H. (1979), Disputes and Negotiations: A Cross-cultural Perspective, Academic Press, New York, NY.
20. Hines, R.D. (1988), “Financial accounting: in communicating reality, we construct reality”, Accounting, Organizations and Society, Vol. 13 No. 3, pp. 251-62.
21. Hofstede, G. (1981), “Management control of public and not-for-profit activities”, Accounting Organizations and Society, Vol. 6 No. 3.
22. Hooper, C.K. (1992), “Studies in the importance of accounting in New Zealand: a Foucauldian perspective”, unpublished D.Phil. thesis, University of Waikato, Waikato.
23. Hooper, K. and Pratt, M. (1993), “The growth of agricultural capitalism and the power of accounting: a study of New Zealand”, Critical Perspectives on Accounting, pp. 247-74.
24. Hopper, T. and Armstrong, P. (1991), “Cost accounting, controlling labour and the rise of conglomerates”, Accounting Organizations and Society, Vol. 16 No. 5/6, pp. 247-74.
25. Hopper, T. and Powell, A. (1985), “Making sense of research into the organizational and social aspects of management accounting: a review of its underlying assumptions”, Journal of Management Studies, September, Vol. 22 No. 5, pp. 429-65.
26. Hopwood, A.G. (1979), “Editorial”, Accounting, Organizations and Society, Vol. 4 No. 2, pp. 145-7.
27. Hopwood, A.G. (1990), “Accounting, and organisation change”, Accounting, Auditing & Accountability Journal, Vol. 3 No. 1, pp. 7-17.
28. Hopwood, A.G. and Miller, P. (Eds) (1994), Accounting as Social and Institutional Practice, Cambridge University Press, Cambridge.
29. Lal, M. (1982), “Cost analysis and tariff setting in selected United States electric utilities”, University of Otago working paper, Department of Accounting and Finance, University of Otago, Otago.
30. Laughlin, R.C. (1984), “The design of accounting systems: a general theory with an empirical study of the Church of England”, unpublished PhD thesis, University of Sheffield, Sheffield.
31. Laughlin, R.C. (1987), “Accounting systems in organizational context: a case for critical theory”, Accounting, Organizations and Society, Vol. 12 No. 5, pp. 479-502.
32. Laughlin, R.C. (1988), “Accounting in its social context: an analysis of accounting systems of the Church of England”, Accounting, Auditing & Accountability Journal, Vol. 1 No. 20, pp. 19-42.
33. Laughlin, R.C. (1995), “Empirical research in accounting: alternative approaches and a case for ‘middle-range’ thinking”, Accounting, Auditing & Accountability Journal, Vol. 8 No. 1, pp. 63-87.
34. Lawrence, S.R. (1990), “Management accounting and the social construction of reality”, unpublished D.Phil. thesis, University of Waikato, Waikato.
35. Lawrence, S.R., Alam, M., Northcott, D. and Lowe, T. (1997), “Accounting systems and systems of accountability in the New Zealand health sector”, Accounting, Auditing and Accountability Journal, Vol. 10 No. 5, pp. 665-83.
36. Lawton, A. and Rose, A. (1991), Organisation and Management in the Public Sector, Pitman, London.
37. Mastenbroek, W. (1989), Negotiate, Basil Blackwell, New York, NY.
38. Merino, B.D. (1998), “Critical theory and accounting history: challenges and opportunities”, Critical Perspectives on Accounting, Vol. 9 No. 6, pp. 603-16.
39. Miller, P. (1994), “Accounting as social practice”, in Hopwood, A.G. and Miller, P. (Eds), Accounting as Social and Institutional Practice, Cambridge University Press, Cambridge.
40. Miller, P. and Napier, C. (1993), “Genealogies of calculation”, Accounting, Organizations and Society, Vol. 18 No. 7/8, pp. 631-47.
41. Morgan, G. and Willmott, H.C. (1993), “The ‘new’ accounting: on making accounting more visible”, Accounting, Auditing and Accountability Journal, Vol. 4, pp. 3-36.
42. Parker, L.D. and Roffey, B.H. (1997), “Methodological themes, back to the drawing board: revisiting grounded theory and the everyday accountant's and manager's reality”, Accounting Auditing and Accountability Journal, Vol. 10 No. 2, pp. 212-47.
43. Pruitt, D.G. and Carnevale, P.J. (1993), Negotiations in Social Conflict, Brooks Cole, Pacific Grove, CA.
44. Public Agenda (1997), March 24-30, pp. 6-7.
45. Reed, M. (1985), Redirections in Organisational Analysis, Tavistock Publications, London and New York, NY.
46. Ryan, C. (1998), “The introduction of accrual reporting policy in the Australian public sector: an agenda setting explanation”, Vol. 11 No. 5, pp. 518-39.
47. Scapens, R. (1990), “Researching management accounting: the role of case study methods”, British Accounting Review, Vol. 22, pp. 259-81.
48. Scapens, R. (1994), “Never mind the gap: towards an institutional perspective on management accounting practice”, Management Accounting Research, Vol. 5 Nos 3,4, pp. 301-21.
49. Scott, W.R. (1987), “The adolescence of institutional theory”, Administrative Science Quarterly, Vol. 32, pp. 243-58.
50. Stephenson, M.O. and Pops, M.G. (1990), “Managing conflict in policy process”, in Rahim, M.A. (Ed.), Theory and Research in Conflict Management, Praeger, London.
51. Strauss, A. (1978), Negotiations: Varieties, Contexts, Processes, and Social Order, Jossey-Bass, Washington, DC.
52. Strauss, A.L., Schatzman, L., Ehrlich, D., Bucher, R. and Sabslin, M. (1963) “The hospital and its negotiated order”, in Friedson, E. (Ed.), The Hospital in Modern Society, Free Press, New York, NY.
53. Strauss, A., Schatzman, L., Ehrlich, D., Bucher, R. and Sabslin, M. (1964), Psychiatric Ideologies and Institutions, Free Press, New York, NY.
54. Tinker, A.M. (1980), “Towards a political economy of accounting: an illustration of the Cambridge controversies”, Accounting, Organizations and Society, Vol. 5 No. 5, pp. 147-60.
55. Tinker, A.M. (1985), Paper Prophets: A Social Critique of Accounting, Holt Rinehart and Winston, London.
56. Wanna, J. (1992), Public Sector Management in Australia, Macmillan, Basingstoke.
57. Wildavsky, A. (1975), Budgeting: a Comparative Theory of Budgetary Processes, Little, Brown & Co., Boston, MA.
58. Wildavsky, A. (1984), The Politics of the Budgetary Process, 4th ed., Little, Brown & Co., Boston, MA.
59. World Bank (1990), World Bank Official Report No. 8207 - GH.
60. Zartman, W.I. (Ed.) (1978), The Negotiation Process: Theories and Applications, Sage, Beverly Hills, CA.