Jane Broadbent

Developing empirical research: an example informed by a Habermasian approach

Engages with the call for more case study research and provides an example of a methodology informed by a Habermasian approach. Seeks to clarify the methodology and the methods adopted and provides an example of “middle range” thinking (Laughlin, 1995). Extends the insights provided by Laughlin (1987) in his argument for the adoption of critical theory and can be seen as entering into a discourse with this earlier work. Located in the context of an ongoing programme of research in the UK public sector, seeks to provide an exemplar of the application of a Habermasian discourse‐based approach, as well as providing an analysis of the strengths and weaknesses of the approach in practice. In the spirit of “middle range” thinking appears to use the frameworks provided as a foundation from which to commence the research process, yet use the experiences gained in undertaking the research as a way to develop the frameworks themselves.

Government concerns and tensions in accounting standard-setting: the case of accounting for the Private Finance Initiative in the UK

Abstract The setting of accounting standards in the UK has always and will always be surrounded by tensions due to the different interests of those who are involved either in the production or operation of the resulting standards. While some interests come and go, the UKs governments, over time and of all political persuasions, have a continuing concern that the actions of the accounting profession more generally, and the content of accounting standards specifically, should be perceived to be in the public interest. Although the views on what is in the public interest change over time, what is clear is that where this public interest is perceived not to be upheld, then tension between the government of the time and (primarily) the accounting standard-setting bodies is inevitable. At these times various forms of questioning of the actions of accounting standard-setting bodies occur. However, it is important to stress that when the public interest is perceived to be upheld, no overt tension is apparent, but this does not mean that this underlying concern does not exist. This papers main focus is on one of the most recent points of overt tension related to accounting for the Private Finance Initiative (PFI). It locates this specific tension in an historical analysis of the battles that have led to and challenged the accounting professions hard-won ability to regulate itself. It also compares and contrasts the disagreement surrounding accounting for PFI with a not dissimilar point of tension surrounding accounting for inflation in the 1970s and 1980s. This comparison is used to provide a richer historical understanding of what is argued to be a general and ongoing watching brief by any UK government (of any political persuasion) over the self-regulatory processes of the UKs accounting profession that they are working in the public interest.

Best Value and the Control of Local Government: Challenges and Contradictions

This article offers some understanding of the early experience of implementing Best Value in the local authority sector. Implementation is dependent on how local government understands the concept; what local government is able to deliver; and what central government is prepared to accept. For the case study authority described in this article, Best Value is understood to depend on three deliverable ‘cornerstones’, embedded in a context that emphasises accountability, seeks to develop ‘learning’ and pursues change in organizational culture, emphasising the tenets of ‘business excellence’. The authors conclude that Best Value represents an unusual cocktail of top-down concept and bottom-up realization, providing a new twist in the control of the local government sector.

Implementing Local Management of Schools: a theoretical and empirical analysis

Abstract This paper examines the process of change that occurs in schools as they implement Local Management of Schools (LMS). It begins with a theoretical analysis of what happens in organizations that have financial responsibility thrust upon them, and uses general understanding of schools to make predictions about possible outcomes. Detailed observations from four schools over a two‐and‐a‐half year period are presented. The schools were studied and analysed by using a methodology and preconceptualization called ‘middle‐range thinking’ that has been used successfully in other contexts. The results indicate that all the work and stress of implementing LMS is contained and absorbed by a very small group of senior teachers and administrative support staff, and that the core educational values of the school are unaffected. There is a danger that this decoupling of finance and education could lead to a split between educators and managers. The absorbing groups in the study are relatively happy with the conce...

Middle-Range Thinking and Management Control Systems

For over 25 years, we have undertaken research that has used a research approach called Middle-Range Thinking (MRT) (cf. Laughlin, 1995, 2004; Broadbent & Laughlin, 2008) as a means of seeking to develop understanding of the role of accounting in change in the social world. In considering change in both society and organizations, we have concentrated on wide-ranging management controls, particularly those using accounting technologies, which have been implemented in the attempt to implement the required change. This chapter explores some elements of MRT both generally and specifically in the context of understanding control in conditions of uncertainty.

3. DEVELOPMENT OF CONTRACTING IN INFRASTRUCTURE INVESTMENT IN THE U.K.: THE PRIVATE FINANCE INITIATIVE IN THE NATIONAL HEALTH SERVICE

On-going change in relation to the management of public services has led to the development of many initiatives in the control of day-to-day resources as the New Public Management1 (Hood, 1991, 1995) continues its reforms. In this context debates about control of capital expenditure have taken a less visible role despite some earlier and influential comment on the area (Perrin, 1978 for example). Perhaps as the flow of ideas for reform in the management of day-to-day activity have waned, recent attention has turned more systematically to the efficient use of capital resources or infrastructure. This has been accompanied by recognition of the poor state of some of the public sector infrastructure. This chapter is concerned with the implications of the changing approaches to the provision of infrastructure is the U.K. National Health Service (NHS). Its particular focus in the Private Finance Initiative (PFI) and the contractual implications this brings into infrastructure development.