Broadbent, Jane (1995) The values underlying accounting - An exploration of their gendered nature and the implications for the extension of the use of accounting and "accounting logic" in the UK public sector. PhD thesis, University of Sheffield.
Abstract
This thesis is centrally concerned with the issue of values. This focus is seen as a fruitful means by which to explore organisational change in the specific context of the UK public sector. A particular interest relates to the way in which the values held by organisational members impact on the possibilities and processes of change. The overall theoretical and methodological approach for analysing this change is one which draws from and builds upon the Critical Theory of Jurgen Habermas who identifies society as an evolving amalgam of lifeworld, steering media and systems. Values, as part of the lifeworld, are, therefore, deeply implicated in the dynamics of any society.
The exploration of organisational change focuses particularly on schools and GP practices. These are areas in which forms of accounting have been introduced as a force for change, primarily by recent legislation. A comparative exploration of the effects of these changes is provided. This leads into an analysis of the nature of the values which underlie both accounting and the organisations the legislation is intended to change. It is argued that there are basic incongruences between the two sets of values. A central argument is that the accounting implemented by this legislation is of a particular form which, in this thesis, is referred to as 'accounting logic'. This, in turn, it is argued, represents a set of values usually associated with a masculine stereotype. Visibilities informed by those values are, thus, created and values associated with the feminine stereotype are rendered invisible.
Finally, the thesis presents a reflective exploration of the question of whether accounting can be redeemed from the limitations imposed by 'accounting logic' and informed by other value sets and in the process become more enabling for our society and its organisations. This is accompanied by the development of a model to enable an evaluation of the Public Sector Reforms and their effects.
Metadata
Awarding institution: | University of Sheffield |
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Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Identification Number/EthosID: | uk.bl.ethos.698120 |
Depositing User: | EThOS Import Sheffield |
Date Deposited: | 11 Sep 2019 09:40 |
Last Modified: | 11 Sep 2019 09:40 |
Open Archives Initiative ID (OAI ID): | oai:etheses.whiterose.ac.uk:21853 |
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