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Exploring efficiency's dominance: the wholeness of the process

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  • Patrick J. Devlin

Abstract

Purpose - The purpose of this paper is to utilise Williams' writings on hegemony in order to examine why and how in the last 25 years efficiency has come to dominate the public sector and to explore the consequences of this development. Design/methodology/approach - The paper employs a literature‐based analysis and critique. Findings - Williams' model is able to explain why and how the public sector has become preoccupied with a selective version of efficiency, the significant role played by accounting, and the cultural clashes encountered in the public sector. Research limitations/implications - Williams' model could be used in a variety of settings for a variety of purposes. Originality/value - Williams' writings are new to the accounting literature. The paper is novel also in that it uses Williams' writings to explain efficiency's dominance.

Suggested Citation

  • Patrick J. Devlin, 2010. "Exploring efficiency's dominance: the wholeness of the process," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(2), pages 141-162, June.
    • Handle: RePEc:eme:qrampp:v:7:y:2010:i:2:p:141-162
    DOI: 10.1108/11766091011050831
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    References listed on IDEAS

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    6. Carol Propper & Deborah Wilson, 2003. "The Use and Usefulness of Performance Measures in the Public Sector," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 19(2), pages 250-267, Summer.
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    8. Harvey, David, 2007. "A Brief History of Neoliberalism," OUP Catalogue, Oxford University Press, number 9780199283279.
    9. Harvey, David, 2005. "The New Imperialism," OUP Catalogue, Oxford University Press, number 9780199278084.
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    1. Vitaly L. Tambovtsev, 2021. "Targeted programs in the Russian Federation as a matter for evaluation," Upravlenets, Ural State University of Economics, vol. 12(2), pages 46-62, April.

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