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Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria

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Listed:
  • Noel Hyndman
  • Mariannunziata Liguori
  • Renate E. Meyer
  • Tobias Polzer
  • Silvia Rota
  • Johann Seiwald
  • Ileana Steccolini

Abstract

This paper explores the deployment of rhetorical legitimation strategies during public-sector accounting reforms by investigating how organizational actors justify related changes in the central governments of the United Kingdom (UK), Italy and Austria. The study shows that changes are largely legitimated (and rarely delegitimated) by key actors, with authorization strategies dominating. Country differences and actors’ professional backgrounds also impact upon the use of legitimation strategies, with those from an accounting background and working in the UK being more likely to justify change in terms of rationalization and normalization. Italian and Austrian actors more frequently resort to authorization strategies to explain accounting change.

Suggested Citation

  • Noel Hyndman & Mariannunziata Liguori & Renate E. Meyer & Tobias Polzer & Silvia Rota & Johann Seiwald & Ileana Steccolini, 2018. "Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria," Public Management Review, Taylor & Francis Journals, vol. 20(9), pages 1374-1399, September.
    • Handle: RePEc:taf:rpxmxx:v:20:y:2018:i:9:p:1374-1399
    DOI: 10.1080/14719037.2017.1383781
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    Cited by:

    1. Renate E. Meyer & Eero Vaara, 2020. "Institutions and Actorhood as Co‐Constitutive and Co‐Constructed: The Argument and Areas for Future Research," Journal of Management Studies, Wiley Blackwell, vol. 57(4), pages 898-910, June.
    2. Ferry, Laurence & Midgley, Henry & Haslam, Jim, 2024. "Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    3. Christian Nitzl & Dennis Hilgers & Bernhard Hirsch & David Lindermüller, 2020. "The Influence of the Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 72(2), pages 271-298, April.

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