IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v23y2012i7p572-594.html
   My bibliography  Save this article

Revitalising local democracy: A social capital analysis in the context of a New Zealand local authority

Author

Listed:
  • Nyamori, Robert Ochoki
  • Lawrence, Stewart R.
  • Perera, Hector B.

Abstract

Using an exploratory case study, we assess whether markets and strategic performance management systems (SPMS) enhanced social capital of a local authority in New Zealand and its capacity to foster democracy. We found that SPMS enhanced the interaction among managers and between managers and residents and provided residents with opportunities to participate in local authority decision-making. Market forms of management however, promoted individualism and the pursuit of narrow departmental goals. There was increased control by managers and greater reliance on experts which diminished local people's participation (and the role of councillors) in local affairs. The pairing of contradictory discourses based on efficiency, markets and participatory democracy promoted an overly rational form of democracy inimical to a deliberative democracy. The relations between staff were in a state of continuous tension. The paper contributes to an understanding on how the interaction between the state and local authorities affects local authority social capital and the potential effects on community social capital and local democracy. This paper demonstrates a need for greater attention to the contest between different discourses in the construction and sustenance of social capital and the pursuit of democracy.

Suggested Citation

  • Nyamori, Robert Ochoki & Lawrence, Stewart R. & Perera, Hector B., 2012. "Revitalising local democracy: A social capital analysis in the context of a New Zealand local authority," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(7), pages 572-594.
  • Handle: RePEc:eee:crpeac:v:23:y:2012:i:7:p:572-594
    DOI: 10.1016/j.cpa.2012.04.004
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235412000585
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.cpa.2012.04.004?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. van der Meer-Kooistra, Jeltje & Vosselman, Ed G. J., 2000. "Management control of interfirm transactional relationships: the case of industrial renovation and maintenance," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 51-77, January.
    2. Wai Fong Chua & Habib Mahama, 2007. "The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 47-86, March.
    3. Baiman, Stanley & Rajan, Madhav V., 2002. "Incentive issues in inter-firm relationships," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 213-238, April.
    4. Dekker, Henri C., 2004. "Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 27-49, January.
    5. Demski, Js & Sappington, Dem, 1993. "Sourcing With Unverifiable Performance Information," Journal of Accounting Research, Wiley Blackwell, vol. 31(1), pages 1-20.
    6. Hakansson, Hakan & Lind, Johnny, 2004. "Accounting and network coordination," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 51-72, January.
    7. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
    8. Foley, Michael W. & Edwards, Bob, 1999. "Is It Time to Disinvest in Social Capital?," Journal of Public Policy, Cambridge University Press, vol. 19(2), pages 141-173, May.
    9. Wallis, Joe & Dollery, Brian, 2001. "Government Failure, Social Capital and the Appropriateness of the New Zealand Model for Public Sector Reform in Developing Countries," World Development, Elsevier, vol. 29(2), pages 245-263, February.
    10. Robert Ochoki Nyamori, 2009. "Construction and effects of markets in a local authority in New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1055-1086, September.
    11. Steve Rayner, 2003. "Democracy in the age of assessment: Reflections on the roles of expertise and democracy in public-sector decision making," Science and Public Policy, Oxford University Press, vol. 30(3), pages 163-170, June.
    12. Woolcock, Michael & Narayan, Deepa, 2000. "Social Capital: Implications for Development Theory, Research, and Policy," The World Bank Research Observer, World Bank, vol. 15(2), pages 225-249, August.
    13. Frame, Bob & Brown, Judy, 2008. "Developing post-normal technologies for sustainability," Ecological Economics, Elsevier, vol. 65(2), pages 225-241, April.
    14. Irvine Lapsley, 2009. "New Public Management: The Cruellest Invention of the Human Spirit?1," Abacus, Accounting Foundation, University of Sydney, vol. 45(1), pages 1-21, March.
    15. Peter Moran, 2005. "Structural vs. relational embeddedness: social capital and managerial performance," Strategic Management Journal, Wiley Blackwell, vol. 26(12), pages 1129-1151, December.
    16. Sue Llewellyn & Emma Tappin, 2003. "Strategy in the Public Sector: Management in the Wilderness," Journal of Management Studies, Wiley Blackwell, vol. 40(4), pages 955-982, June.
    17. Vivien Lowndes & David Wilson, 2001. "Social Capital and Local Governance: Exploring the Institutional Design Variable," Political Studies, Political Studies Association, vol. 49(4), pages 629-647, September.
    18. William Maloney & Graham Smith & Gerry Stoker, 2000. "Social Capital and Urban Governance: Adding a More Contextualized ‘Top‐down’ Perspective," Political Studies, Political Studies Association, vol. 48(4), pages 802-820, September.
    19. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: a study of a non-government organization," LSE Research Online Documents on Economics 32980, London School of Economics and Political Science, LSE Library.
    20. Jan Bebbington & Judy Brown & Bob Frame & Ian Thomson, 2007. "Theorizing engagement: the potential of a critical dialogic approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 356-381, June.
    21. Evans, Peter, 1996. "Government action, social capital and development: Reviewing the evidence on synergy," World Development, Elsevier, vol. 24(6), pages 1119-1132, June.
    22. Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
    23. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
    24. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: A study of a non-government organization," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 737-756, November.
    25. Tomkins, Cyril, 2001. "Interdependencies, trust and information in relationships, alliances and networks," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 161-191, March.
    26. Jonathan Boston & June Pallot, 1997. "Linking strategy and performance: Developments in the New Zealand public sector," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 16(3), pages 382-404.
    27. Dillard, Jesse & Roslender, Robin, 2011. "Taking pluralism seriously: Embedded moralities in management accounting and control systems," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 135-147.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Charl de Villiers & Matteo La Torre & Vida Botes, 2022. "Accounting and social capital: A review and reflections on future research opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4485-4521, December.
    2. Hooks, Jill & Stewart, Ross, 2015. "The changing role of accounting: From consumers to shareholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 86-101.
    3. Nyamori, Robert Ochoki & Gekara, Victor Oyaro, 2016. "Performance contracting and social capital (re)formation: A case study of Nairobi City Council in Kenya," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 40(C), pages 45-62.
    4. Kuruppu, Chamara & Adhikari, Pawan & Gunarathna, Vijitha & Ambalangodage, Dayananda & Perera, Priyanga & Karunarathna, Chaminda, 2016. "Participatory budgeting in a Sri Lankan urban council: A practice of power and domination," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 41(C), pages 1-17.
    5. Pazzi, Silvia & Svetlova, Ekaterina, 2023. "NGOs, public accountability, and critical accounting education: Making data speak," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
    2. O'Connor, Neale G. & Schloetzer, Jason D. & Romero, Jorge & Wu, Anne, 2022. "How multi-sourcing can influence management control: Case study evidence from the electronic products supply chain," The British Accounting Review, Elsevier, vol. 54(5).
    3. Mahama, Habib & Chua, Wai Fong, 2016. "A study of alliance dynamics, accounting and trust-as-practice," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 29-46.
    4. Nyamori, Robert Ochoki & Gekara, Victor Oyaro, 2016. "Performance contracting and social capital (re)formation: A case study of Nairobi City Council in Kenya," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 40(C), pages 45-62.
    5. Wai Fong Chua & Habib Mahama, 2007. "The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 47-86, March.
    6. Giovanna Centorrino & Guido Noto & Daniela Rupo, 2022. "Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 65-88.
    7. Miller, Peter & Kurunmäki, Liisa & O'Leary, Ted, 2008. "Accounting, hybrids and the management of risk," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 942-967.
    8. Ariela Caglio & Angelo Ditillo, 2012. "Interdependence and accounting information exchanges in inter-firm relationships," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(1), pages 57-80, February.
    9. Vosselman, Ed & Meer-Kooistra, Jeltje van der, 2009. "Accounting for control and trust building in interfirm transactional relationships," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 267-283, February.
    10. Spence, Laura J. & Rinaldi, Leonardo, 2014. "Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 433-452.
    11. O’Leary, Susan & Smith, David, 2020. "Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations," Accounting, Organizations and Society, Elsevier, vol. 85(C).
    12. Coad, Alan F. & Glyptis, Loukas G., 2014. "Structuration: A position–practice perspective and an illustrative study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 142-161.
    13. Blackburn, Nivea & Brown, Judy & Dillard, Jesse & Hooper, Val, 2014. "A dialogical framing of AIS–SEA design," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 83-101.
    14. Antonio Leotta, 2016. "Inter-firm coordination as an Information problem. The case of a divisionalized company," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 167-188.
    15. Clinton Free, 2007. "Supply†Chain Accounting Practices in the UK Retail Sector: Enabling or Coercing Collaboration?," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 897-933, September.
    16. Sharlene Biswas & Chris Akroyd, 2022. "Collaborative inter‐organisational relationships and management control change," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4569-4586, December.
    17. Liff, Roy & Wahlström, Gunnar, 2017. "Managerś assessment of thin and thick trust: The importance of benevolence in interbank relations," Scandinavian Journal of Management, Elsevier, vol. 33(3), pages 151-161.
    18. Judy Brown & Jesse Dillard, 2015. "Dialogic Accountings for Stakeholders: On Opening Up and Closing Down Participatory Governance," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 961-985, November.
    19. Juan Manuel Ramon-Jeronimo & Raquel Florez-Lopez & Maria Angeles Ramon-Jeronimo, 2017. "Understanding the Generation of Value along Supply Chains: Balancing Control Information and Relational Governance Mechanisms in Downstream and Upstream Relationships," Sustainability, MDPI, vol. 9(8), pages 1-31, August.
    20. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:23:y:2012:i:7:p:572-594. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.