Development of the accounting profession and practices in the public sector – a hegemonic analysis

Accounting, Auditing & Accountability Journal

Volumn 15, Issue 5, 2002, Pages 655-688

  Goddard, Andrew ^a  

^a UNIVERSITY OF SOUTHAMPTON   (United Kingdom)

Author keywords

History; Professions; Public sector accounting

Indexed keywords

EID: 84986173279     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570210448957     Document Type: Review

References (75)

1. Armstrong, P. (1991), “The influence of Michel Foucault on historical research”, Proceedings of the 3rd Interdisciplinary Perspectives on Accounting Conference, University of Manchester, Manchester.
2. Association of Scientific Workers (AScW) (1947), Science and the Nation, Penguin, Harmondsworth.
3. Atiyah, P.S. (1979), The Rise and Fall of Freedom of Contract, Oxford University Press, Oxford.
4. Bates, T.R. (1975), “Gramsci and the theory of hegemony”, Journal of the History of Ideas, Vol. XXXVI No. 2, pp. 351-61.
5. Bonefield, W. and Holloway, J. (1991), Post-Fordism and Social Form. A Marxist Debate on the Post- Fordist State, Macmillan, London.
6. Broadbent, J. and Guthrie, J. (1992), “Changes in the public sector: a review of recent ‘alternative’ accounting research”, Accounting, Auditing & Accountability Journal, Vol. 5 No. 2, pp. 3-31.
7. Broom, D. (1993), “A new vision for public finance”, Public Finance, 8 October.
8. Burrows, R. and Loader, B. (1994), Towards a Post-Fordist Welfare State?, Routledge, London.
9. Chartered Institute of Public Finance and Accountancy (CIPFA) (1976), Professional Examination Syllabus, CIPFA, London.
10. Chartered Institute of Public Finance and Accountancy (CIPFA) (1989), Professional Examination Syllabus, CIPFA, London.
11. Chartered Institute of Public Finance and Accountancy (CIPFA) (1999), Professional Examination Syllabus, CIPFA, London.
12. Chua, W.F. and Poullaos, C. (1993), “Rethinking the profession-state dynamic: the case of the Victorian charter attempt, 1885-1906”, Accounting, Organizations and Society, Vol. 18 No. 7/8, pp. 691-728.
13. Chua, W.F. and Sinclair, A. (1994), “Interests and the profession-state dynamic”, Journal of Business Finance and Accounting, Vol. 21 No. 5, pp. 669-705.
14. Coombs, H.M. and Edwards, J.R. (1991), Local Authority Accounting Methods: The Early Debate 1884-1908, Garland, New York, NY.
15. Coombs, H.M. and Edwards, J.R. (1993), “The accountability of municipal corporations”, Abacus, Vol. 29 No. 1, pp. 27-51.
16. Coombs, H.M. and Edwards J.R. (1994), “Record keeping in municipal corporations: a triumph for double entry bookkeeping”, Accounting, Business and Financial History, Vol. 4 No. 1, pp. 163-80.
17. Cooper, C. (1995), “Ideology, hegemony and accounting discourse”, Critical Perspectives on Accounting, Vol. 6, pp. 175-208.
18. Cornish, W.R. and Clark, G. (1989), Law and Society in England, Sweet & Maxwell, London.
19. Dicey, A.V. (1905), Lectures on the Relation between Law and Public Opinion in England, during the Nineteenth Century, 2nd ed., Macmillan, London.
20. Femia, J. (1986), “Hegemony and consciousness in the thought of Antonio Gramsci”, Political Studies, Vol. XXIII No. 1, pp. 29-48.
21. Financial Circular (1896), Vol. I, November.
22. Funnell, W. (1996), “Preserving history in accounting: seeking common ground between ‘new’ and ‘old’ accounting history”, Accounting, Auditing & Accountability Journal, Vol. 9 No. 4, pp. 38-64.
23. Giddens, A. (1998), The Third Way, Polity Press, Cambridge.
24. Gough, I. (1979), The Political Economy of the Welfare State, Macmillan, London.
25. Gramsci, A. (1949), Il Risorgimento, Vol. IV, collected works, Einaudi, Turin.
26. Gramsci, A. (1971), Selections from the Prison Notebooks, edited and translated by Hoare, Q. and Smith, G.N., Lawrence & Wishart, London.
27. Hall, S. (1984), State and Society in Contemporary Britain: A Critical Introduction, Polity, Cambridge.
28. Hall, S. (1998), “The great moving nowhere show”, Marxism Today, November/December, pp. 9-14.
29. Harris, L. (1984), “State and economy in the Second World War”, in McLennan, G., Held, D. and Hall, S. (Eds), State and Society in Contemporary Britain, Polity Press, Cambridge, pp. 50-76.
30. Hill, M. (1993), The Welfare State in Britain. A Political History since 1945, Edward Elgar, Aldershot.
31. Hirsch, J. (1991), “Fordism and post-Fordism: the present social crisis and its consequences”, in Bonefield, W. and Holloway, J. (Eds), Post-Fordism and Social Form. A Marxist Debate on the Post- Fordist State, Macmillan, London.
32. Hobsbawm, E.J. (1969), Industry and Empire, Penguin, Harmondsworth.
33. Hopwood, A.G. (1984), “Accounting and the pursuit of efficiency”, in Hopwood, A.G. and Tomkins, C. (Eds), Issues in Public Sector Accounting, Philip Allen, London, pp. 167-87.
34. Hopwood, A.G. (1990), “Accounting and organisational change”, Accounting, Auditing & Accountability Journal, Vol. 3 No. 1, pp. 7-17.
35. Humphrey, C., Miller, P. and Scapens, R.W. (1993), “Accountability and accountable management in the public sector”, Accounting, Auditing & Accountability Journal, Vol. 6 No. 3, pp. 7-29.
36. Jessop, B. (1994), “The transition to post-Fordism and the Schumpeterian workfare state”, in Burrows, P. and Loader, B. (Eds), Towards a Post-Fordist Welfare System, Routledge, London.
37. Jones, R. (1985), “Accounting in English local government from the middle ages to c.1835”, Accounting and Business Research, Summer, pp. 197-209.
38. Jones, R. (1992), The History of the Financial Control Function of Local Government Accounting in the United Kingdom, Garland Publishing, London.
39. Jones, S. and Aiken, M. (1995), “British companies: legislation and social and political evolution during the nineteenth century”, British Accounting Review, Vol. 27, pp. 61-82.
40. Le Grand, J. (1982), The Strategy of Equality, Allen & Unwin, London.
41. Lee, T. (1995), “The professionalization of accountancy: a history of protecting the public interest in a self-interested way”, Accounting, Auditing & Accountability Journal, Vol. 8 No. 4, pp. 48-69.
42. Lehman, C. and Tinker, T. (1987), “The ‘real’ significance of accounts”, Accounting, Organizations and Society, Vol. 12 No. 5, pp. 503-22.
43. Loft, A. (1986), “Towards critical understanding of accounting: the case of cost accounting in the UK 1914-1925”, Accounting, Organizations and Society, Vol. 11 No. 2, pp. 137-69.
44. McSweeney, B. (1988), “Accounting for the Audit Commission”, Political Quarterly, Vol. 59, pp. 28-43.
45. Middlemas, K. (1980), Politics in Industrial Society, Andre Deutsch, London.
46. Miller, P. (1990), “On the interrelations between accounting and the state”, Accounting, Organizations and Society, Vol. 15 No. 4, pp. 315-38.
47. Miller, P. (1991), “Accounting innovation beyond the enterprise: problematizing investment decisions and programming economic growth in the UK in the 1960s”, Accounting, Organizations and Society, Vol. 16 No. 8, pp. 733-62.
48. Mouffe, C. (1979), Gramsci and Marxist Theory, Routledge & Kegan Paul, London.
49. Mowat, C.L. (1968), Britain between the Wars, Methuen, London.
50. Napier, C. and Noke, C. (1992), “Accounting and law: a historical overview of an uneasy relationship”, in Bromwich, M. and Hopwood, A.G. (Eds), Accounting and the Law, Prentice-Hall, Hemel Hempstead.
51. O'Connor, J. (1973), The Fiscal Crisis of the State, St Martin's Press, New York, NY.
52. Olowo-Okere, E. and Tomkins, C. (1998), “Understanding the evolution of government financial control systems”, Accounting, Auditing & Accountability Journal, Vol. 11 No. 3, pp. 309-11.
53. Peacock, A.T. and Wiseman, J. (1966), The Growth of Public Expenditure in the UK, 2nd ed., Allen & Unwin, London.
54. Pollard, T. (1985), The History of the Chartered Institute of Public Finance and Accountancy 1885-1985, CIPFA, London.
55. Power, M.K. (1991), “Educating accountants: towards a critical ethnography”, Accounting, Organizations and Society, Vol. 16 No. 4, pp. 333-53.
56. Puxty, A.G., Willmott, H.C., Cooper, D.J. and Lowe, T. (1985), “Modes of regulation in advanced capitalism: locating accountancy in four countries”, Accounting, Organizations and Society, Vol. 12 No. 3, pp. 273-91.
57. Richardson, A. (1989), “Corporatism and intra-professional hegemony: a study of regulation and internal social order”, Accounting, Organizations and Society, Vol. 14 No. 5/6, pp. 415-31.
58. Robson, K. (1991), “On the arenas of accounting change”, Accounting, Organizations and Society, Vol. 16 No. 5/6, pp. 547-70.
59. Russell, P. and Sherer, M. (1990), “Financial delegation in the public sector: towards old managerialism”, paper presented to the Department of Economics and Management Sciences, University of Keele, November.
60. Russell, P. and Sherer, M. (1991), “Further discourse on the Thatcherism of the UK: illustrations of new accounting(s) and control(s) in the state sector”, Proceedings of the 3rd Interdisciplinary Perspectives on Accounting Conference, University of Manchester, Manchester.
61. Simon, R. (1982), Gramsci's Political Thought, Lawrence & Wishart, London.
62. Steward, F. and Wield, D. (1984), “Science, planning and the state in state and society”, in McLennan, G., Held, D. and Hall, S. (Eds), State and Society in Contemporary Britain, Polity Press, Cambridge, pp. 176-203.
63. Streek, W. and Schmitter, P.C. (1985), “Community, market, state – and association?”, in Streek, W. and Schmitter, P.C. (Eds), Private Interest Government and Public Policy, Sage, London.
64. Thompson, G. (1984), “Economic intervention in the post-war economy”, in McLennan, G., Held, D. and Hall, S. (Eds), State and Society in Contemporary Britain, Polity Press, Cambridge, pp. 77-118.
65. Walker, S. (1996), “Laissez-faire, collectivism and companies legislation in nineteenth-century Britain”, British Accounting Review, Vol. 28, pp. 305-24.
66. Walker, S.P. and Shackleton, K. (1995), “Corporatism and structural change in the British accountancy profession 1930-1957”, Accounting, Organizations and Society, Vol. 20 No. 6, pp. 467-503.
67. Walker, S.P. and Shackleton, K. (1998), “A ring fence for the profession: advancing the closure of British accountancy 1957-1970”, Accounting, Auditing & Accountability Journal, Vol. 11 No. 1, pp. 34-71.
68. Wildavsky, A. (1975), Budgeting, Little Brown, New York, NY.
69. Williams, G. (1960), “Egemonia in the thought of Antonio Gramsci: some notes on interpretation”, Journal of the History of Ideas, October-December.
70. Willmott, H. (1986), “Organising the profession: a theoretical and historical examination of the development of the major accountancy bodies in the UK”, Accounting, Organizations and Society, Vol. 11 No. 6, pp. 555-80.
71. Anderson, P. (1977), “The antinomies of Antonio Gramsci”, New Left Review, No. 100, pp. 5-80.
72. Bocock, R. (1986), Hegemony, Ellis Harwood, Chichester.
73. Gramsci, A. (1966), Note sul Machiavelli, sulla politica e sullo stato moderno, Vol. V, collected works, Einaudi, Turin.
74. Hall, S. and Jacques, M. (Eds) (1990), New Times: The Changing Face of Politics in the 1990s, Lawrence & Wishart, London.
75. McSweeney, B. (1994), “Management by accounting”, in Hopwood, A.G. and Miller, P. (Eds), Accounting as Social and Institutional Practice, Cambridge University Press, Cambridge, pp. 237-69.