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

Butler, Clare; Haynes, Kathryn

Abstract

© 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.

Citation

Butler, C., & Haynes, K. (2018). ‘Passionate and professional’: reconciling logics in public service accounting. Public money & management, 38(2), 121-130. https://doi.org/10.1080/09540962.2017.1386937

• Journal Article Type: Article
• Acceptance Date: Apr 5, 2017
• Online Publication Date: Oct 6, 2017
• Publication Date: Feb 23, 2018
• Deposit Date: Apr 24, 2017
• Publicly Available Date: Apr 7, 2019
• Journal: Public money & management
• Print ISSN: 0954-0962
• Publisher: Routledge
• Peer Reviewed: Peer Reviewed
• Volume: 38
• Issue: 2
• Pages: 121-130
• DOI: https://doi.org/10.1080/09540962.2017.1386937
• Keywords: Public sector; Accounting; Institutional logics; Professionalism; Public services; Public value
• Public URL: https://hull-repository.worktribe.com/output/450703
• Publisher URL: http://www.tandfonline.com/doi/full/10.1080/09540962.2017.1386937
• 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.
• Contract Date: Apr 24, 2017