Translating, resisting, or escalating government programs? Accounting at the intersection of centrally imposed programs and local responses

• 成果类型: Article
• 署名作者: Steccolini, Ileana; Barbera, Carmela
• 署名单位: University of Essex; University of Bologna; University of Bergamo
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.13033
• 发表日期: 2025
• 页码: 1589-1619
• 关键词: mediating instruments; health-care; austerity; ACCOUNTABILITY; management; CRISIS; sustainability; ORGANIZATION; EFFICIENCY; STRUGGLES

摘要

This article examines the role of accounting in the recursive processes of continuous adjustment to programs that emerge when programs are imposed by central government on local government. Focusing on the Italian context and adopting the conceptual lens of governmentality, our study contributes to the extant literature by highlighting the role of accounting in the power dynamics and transactional realities at the intersection between the governors and the governed. In doing so, it considers how accounting can shape plural local government conducts and counter-conducts and how this, in turn, affects programs imposed centrally. It also sheds light on the transactional realities inherent in multiple, layered forms of central disciplining power and how this plays out to recursively redefine central discipline and local autonomy. The study highlights the importance of considering the different ways in which power is enacted and resisted through accounting in governmentality studies. By taking a pluralist and dynamic view of the ways in which programs are implemented, the study reveals multiple local translations and outcomes, as well as the underlying power dynamics at play. Traduire, r & eacute;sister ou intensifier les programmes gouvernementaux? La comptabilit & eacute; & agrave; l'intersection des programmes impos & eacute;s par le gouvernement central et des r & eacute;ponses localesEn adoptant le concept de la gouvernementalit & eacute;, nous montrons les dynamiques qui sous-tendent les processus r & eacute;cursifs d'ajustement continu des programmes du gouvernment central et des conduites des gouvernements locaux. Cet article contribue & agrave; la litt & eacute;rature existante en apportant un nouvel & eacute;clairage sur le r & ocirc;le de la comptabilit & eacute; dans la dynamique du pouvoir et les r & eacute;alit & eacute;s transactionnelles & agrave; l'intersection entre les gouverneurs et les gouvern & eacute;s. Ce faisant, il montre comment la comptabilit & eacute; peut influencer les multiple conduites et les contre-conduites des gouvernements locaux et la fa & ccedil;on dont elles affectent, & agrave; leur tour, les programmes centraux. Il met & eacute;galement en lumi & egrave;re les r & eacute;alit & eacute;s transactionnelles inh & eacute;rentes aux multiples formes de pouvoir disciplinaire central et la mani & egrave;re dont cela se traduit par une red & eacute;finition r & eacute;currente de l'autonomie locale. L'& eacute;tude souligne l'importance de consid & eacute;rer, dans le domaine des & eacute;tudes sur la gouvernementalit & eacute;, les diff & eacute;rentes mani & egrave;res dont le pouvoir est exerc & eacute; & agrave; travers la comptabilit & eacute; et d'adopter une vision plurielle et dynamique pour comprendre les efforts programmatiques, leurs traductions et r & eacute;sultats locaux, ainsi que la dynamique de pouvoir sous-jacente.