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‘Passionate and professional’: reconciling logics in public service accounting

Butler, Clare; Haynes, Kathryn


Clare Butler


© 2017 CIPFA In order to deliver public value, the UK government sought to build relationships and connect ‘the public’ with public servants (including back-office workers), but with what effect? Drawing on interviews with public service accountants, the authors found that how these accountants conceptualized ‘the public’—as society or people—shaped whether public value was considered as a monetary or moral concept. Accountants who regarded the public as people spoke of an improper level of involvement and struggled to maintain their professionalism.

Journal Article Type Article
Publication Date Feb 23, 2018
Journal Public money & management
Print ISSN 0954-0962
Electronic ISSN 1467-9302
Publisher Taylor & Francis (Routledge)
Peer Reviewed Peer Reviewed
Volume 38
Issue 2
Pages 121-130
APA6 Citation Butler, C., & Haynes, K. (2018). ‘Passionate and professional’: reconciling logics in public service accounting. Public money & management, 38(2), 121-130.
Keywords Public sector; Accounting; Institutional logics; Professionalism; Public services; Public value
Publisher URL
Additional Information This is the accepted manuscript of an article published in Public money & management, 2018. The version of record is available at the DOI link in this record.


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