‘Passionate and professional’: reconciling logics in public service accounting

Butler, Clare and Haynes, Kathryn (2018) ‘Passionate and professional’: reconciling logics in public service accounting. Public Money & Management, 38 (2). pp. 121-130. ISSN 0954-0962

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Official URL: https://doi.org/10.1080/09540962.2017.1386937


In order to deliver public value, the UK government sought to build relationships and connect ‘the public’ with public servants (including back-office workers), but with what effect? Drawing on interviews with public service accountants, the authors found that how these accountants conceptualized ‘the public’—as society or people—shaped whether public value was considered as a monetary or moral concept. Accountants who regarded the public as people spoke of an improper level of involvement and struggled to maintain their professionalism.

Item Type: Article
Uncontrolled Keywords: Accounting, institutional logics, professionalism, public services, public value
Subjects: N300 Finance
N400 Accounting
Department: Faculties > Business and Law > Newcastle Business School
Depositing User: Elena Carlaw
Date Deposited: 10 Aug 2020 14:46
Last Modified: 31 Jul 2021 12:15
URI: http://nrl.northumbria.ac.uk/id/eprint/44039

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