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Transforming the public sector: management consultants as agents of change

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  • Irvine Lapsley
  • Rosie Oldfield

Abstract

This paper examines the practices of a distinctive group of change agents in the reform of the UK public sector - management consultants. The involvement of management consultants in these reforms has been the subject of intense debate. There have been attempts to present management consultants as 'rational modernizers', on the one hand and attempts to demonize them, on the other. However, little is known about the practices of management consultants in the public sector. This paper seeks to shed light on the management consultant as change agent in the UK public sector. The primary source of evidence is the perceptions of management consultants who have advised public sector institutions.

Suggested Citation

  • Irvine Lapsley & Rosie Oldfield, 2001. "Transforming the public sector: management consultants as agents of change," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 523-543.
    • Handle: RePEc:taf:euract:v:10:y:2001:i:3:p:523-543
    DOI: 10.1080/713764628
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    References listed on IDEAS

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    1. Brian P. Bloomfield & Ardha Danieli, 1995. "The Role Of Management Consultants In The Development Of Information Technology: The Indissoluble Nature Of Socio‐Political And Technical Skills," Journal of Management Studies, Wiley Blackwell, vol. 32(1), pages 23-46, January.
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    3. Williams, Alan, 1972. "Cost-benefit analysis: Bastard science? and/or insidious poison in the body politick?," Journal of Public Economics, Elsevier, vol. 1(2), pages 199-225, August.
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    Citations

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    Cited by:

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    2. Jupe, Robert & Funnell, Warwick, 2015. "Neoliberalism, consultants and the privatisation of public policy formulation: The case of Britain's rail industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 65-85.
    3. Christensen, Mark & Skærbæk, Peter, 2010. "Consultancy outputs and the purification of accounting technologies," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 524-545, July.
    4. Kevin Baird, 2007. "Adoption of activity management practices in public sector organizations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(4), pages 551-569, December.
    5. Momani Bessma, 2013. "Management consultants and the United States’ public sector," Business and Politics, De Gruyter, vol. 15(3), pages 381-399, October.
    6. Mark Christensen, 2003. "Without `Reinventing the Wheel‘: Business Accounting Applied to the Public Sector," Australian Accounting Review, CPA Australia, vol. 13(30), pages 22-27, July.
    7. Laura Girella, 2013. "Regulating through the "Logic of Appropriateness" and the "Rhetoric of the Expert": The Role of Consultants in the Case of Intangibles Reporting in Germany," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 75-109.
    8. Pemer, Frida & Börjeson, Love & Werr, Andreas, 2014. "Government agencies’ use of management consulting services in Sweden – an explorative study," SSE Working Paper Series in Business Administration 2014:3, Stockholm School of Economics.
    9. P. Windels & J. Christiaens, 2007. "The Adoption Of Accrual Accounting In Flemish Public Centres For Social Welfare: Examining The Importance Of Agents Of Change," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/451, Ghent University, Faculty of Economics and Business Administration.
    10. Ramadhan, Sayel, 2009. "Budgetary accounting and reporting practices in Bahraini governmental units: An empirical study," International Business Review, Elsevier, vol. 18(2), pages 168-183, April.
    11. Christensen, Mark & Newberry, Susan & Potter, Bradley N., 2019. "Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 53-76.
    12. Peña-Miguel, Noemí & De La Peña, Joseba Iñaki, 2018. "New accounting information system: An application for a basic social benefit in Spain," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 28-37.
    13. Sahar Mohammad Abu Bakir, 2017. "The Influence of Strategic Leadership on Building Employees’ Entrepreneurial Orientation: A Field Study at the Jordanian Public Sector," International Business Research, Canadian Center of Science and Education, vol. 10(6), pages 62-74, June.
    14. Sandra Cohen & Sotirios Karatzimas, 2016. "Modernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 173-180, April.

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