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Maintaining market principles: Government auditors, PPP equity sales and hegemony

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  • Stewart Smyth
  • Dexter Whitfield

Abstract

The UK's government auditors, the National Audit Office (NAO), play a central role in the accountability relations surrounding government expenditure. Commonly portrayed as being independent, they carry out performance audits assessing value for money. To date, the emerging market for PPP equity transactions has attracted little attention. This paper explores that emerging market through a Gramscian framework utilising the concepts of ‘common sense’ and ‘good sense’, focusing on a dialogical analysis of a NAO report on the topic.

Suggested Citation

  • Stewart Smyth & Dexter Whitfield, 2017. "Maintaining market principles: Government auditors, PPP equity sales and hegemony," Accounting Forum, Taylor & Francis Journals, vol. 41(1), pages 44-56, March.
    • Handle: RePEc:taf:accfor:v:41:y:2017:i:1:p:44-56
    DOI: 10.1016/j.accfor.2016.06.003
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    Cited by:

    1. Peda, Peeter & Vinnari, Eija, 2020. "The discursive legitimation of profit in public-private service delivery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    2. Mantzari, Elisavet & Georgiou, Omiros, 2019. "Ideological hegemony and consent to IFRS: Insights from practitioners in Greece," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 70-93.

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