Strategic change, leadership and accounting: A triptych of organizational reform

• 成果类型: Article
• 署名作者: Carter, Chris; Spence, Crawford; McKinlay, Alan
• 署名单位: University of Edinburgh; University of London; King's College London; Newcastle University - UK
• 刊物名称: PUBLIC ADMINISTRATION
• ISSN/ISSBN: 0033-3298
• DOI: 10.1111/padm.12550
• 发表日期: 2020
• 页码: 62-91
• 关键词: Public management; bbc; HEALTH; managerialism; english; targets; resistance; networks; services; POLITICS

摘要

Strategic change in public sector organizations has been well documented. This article suggests that public management research would benefit from a greater appreciation of how calculative practices are deeply imbricated with, and constitutive of, organizational life. In turn, the article argues that the field of interdisciplinary accounting has much to learn from public administration, especially in terms of leadership. The overarching argument is that understanding strategic change in public organizations can be enhanced by bringing together insights from the academic fields of public administration and interdisciplinary accounting. In this respect, organizational reform can be understood as a triptych, involving strategic change, leadership and accounting practices. We illustrate this thesis through a case study of strategic change in the world's largest public service broadcaster-the British Broadcasting Corporation (BBC). It is shown how, during the tenure of one organizational leader-John Birt-accounting became pivotal to his leadership.