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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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    1. 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.
    2. Alawattage, Chandana & Wickramasinghe, Danture, 2008. "Appearance of accounting in a political hegemony," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(3), pages 293-339.
    3. David L. Levy & Daniel Egan, 2003. "A Neo‐Gramscian Approach to Corporate Political Strategy: Conflict and Accommodation in the Climate Change Negotiations," Journal of Management Studies, Wiley Blackwell, vol. 40(4), pages 803-829, June.
    4. Williamson, Oliver E, 1979. "Transaction-Cost Economics: The Governance of Contractural Relations," Journal of Law and Economics, University of Chicago Press, vol. 22(2), pages 233-261, October.
    5. Harvey, David, 2007. "A Brief History of Neoliberalism," OUP Catalogue, Oxford University Press, number 9780199283279.
    6. Harvey, David, 2005. "The New Imperialism," OUP Catalogue, Oxford University Press, number 9780199278084.
    7. Colin Talbot, 2004. "Executive Agencies: Have They Improved Management in Government?," Public Money & Management, Taylor & Francis Journals, vol. 24(2), pages 104-112, April.
    8. George Boyne & Jennifer Law, 2005. "Setting Public Service Outcome Targets: Lessons from Local Public Service Agreements," Public Money & Management, Taylor & Francis Journals, vol. 25(4), pages 253-260.
    9. Anthony Downs, 1957. "An Economic Theory of Political Action in a Democracy," Journal of Political Economy, University of Chicago Press, vol. 65, pages 135-135.
    10. Spence, Crawford, 2009. "Social accounting's emancipatory potential: A Gramscian critique," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 205-227.
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    Cited by:

    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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