Richard Laughlin

Habermas, law and accounting

Abstract This essay provides a critical review of Habermas theory of law in Faktizitat und Geltung against the backdrop of attempts to apply his work to the field of accounting. First, we analyse the core themes of this theory: the tension between facticity and validity from which Habermas book takes its tide; the problem of the foundations of critical theorizing; Habermas views on public administration and the role of expertise. Second, we consider the implications of this theory for critical accounting research. This discussion addresses Habermas theory of money and the significance of the facticity of accounting. We also make some suggestions about how Habermas counterfactual sensibilities remain relevant to critical accounting.

Resisting the “new public management”: Absorption and absorbing groups in schools and GP practices in the UK

The “new public management” (NPM) “reforms” have been extensive in the public sector in the UK. The paper’s primary focus is on the managerial and organizational effects of these accounting and finance‐led changes in the specific context of schools and GP practices. Central to the paper’s analysis and conclusion is the way that, in both these areas, many of the changes are perceived as unhelpful, intrusive and potentially dangerous for the nature of the core activities and values which underlie these organizations. The organizational effect of this dominant attitude is to develop appropriate “absorbing” mechanisms to “manage” these changing “disturbances” so that core activities and values remain unaffected. The paper develops, in two ways, the published analyses of these absorption processes: first, by providing a comparison over time of these absorption processes in schools and GP practices using a wider data set and second, by extending the analysis to show how these processes change as the nature of the “disturbances” shift and develop over time. The paper ends with a call for a wide‐ranging evaluation of the merit and worth of these “reforms” both generally and in the specific context of schools and GP practices.

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.

Evaluating the `new public management' reforms in the UK: A constitutional possibility?

Far-reaching managerial changes to the public sector in the UK have been occurring in the last few years. Broadly described as the ‘new public management’ (Hood 1991, 1995) these changes have reached new levels of intensity ever since the Conservative Government came to power in 1979. The article argues that the government should be accountable for these changes but not in a way which simply justifies its actions to the body politic but rather by going beyond this to a complete critical evaluation to assess their merit and worth. It is this exposure which will provide its real accountability. This article addresses the contextual factors surrounding the possibility of conducting such a wide-ranging evaluation. It traces a range of different examples which highlight the resistance of the previous government to an open-ended evaluation tracing the sizeable investment in implementation rather than careful policy experimentation and evaluation that has occurred. Finally, and most importantly the article explores the constitutional position of the Comptroller and Auditor General (C&AG) and the National Audit Office (NAO) who could conduct the wide-ranging evaluation which is deemed necessary. The conclusion of the article is that there is a need for an evaluation and any resistance of the government could be overcome if the C&AG and NAO exercised their constitutional right to conduct an evaluation of the reforms.

Redesigning Fourth generation Evaluation An Evaluation Model for the Public-sector Reforms in the UK?

This articles primary concern is with clarifying and, more importantly, developing the nature of fourth generation evaluation coming from the work of Guba and Lincoln (I989). The suggested developments to this evaluatory model are intended to make the approach somewhat more practical and relevant to specific evaluatory concerns. Guba and Lincolns fourth generation evaluatory process, suitably developed, is advanced as providing the wide-ranging approach for this evaluation. This article describes the nature of this approach, which relies on and encourages all stakeholders critically discussing the claims, concerns and issues on the focus of interest, leading to action outcomes. By probing into this approach, a number of problems in its design are highlighted. Guba and Lincolns proposed model is enriched by suggesting possible solutions to the challenges offered by the solipsism of their approach, the implicit privileging of the client and evaluator, the underspecification of the processes of discourse and the accountability of the processes.

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.