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The shaping of public services through calculative practices: The roles of accountants, citizens, professionals, and politicians
Financial Accountability & Management Pub Date : 2020-10-11 , DOI: 10.1111/faam.12270
Irvine Lapsley 1 , Peter Miller 2 , Ileana Steccolini 3
Affiliation  

This contribution introduces the special issue on the roles of accounting practices in the context of reforms to and within public service organizations. The papers in the special issue provide fresh insights into the ways in which calculative practices intervene in public services, and thus come to affect the experiences of such actors, offering important perspectives on how the latter act to resist, reshape, redefine, and change those very practices, or strategically and tactically use (or avoid the use of) accounting to impact the ways in which services are defined and delivered.

中文翻译:

通过计算实践来塑造公共服务:会计师,公民,专业人员和政客的角色

该文稿介绍了有关会计惯例在公共服务组织内部和内部改革中的作用的特殊问题。本期特刊中的论文对计算实践干预公共服务的方式提供了新的见解,从而影响了这些行为者的经验,并提供了重要的观点,说明后者如何抵抗,重塑,重新定义和改变那些行为者。非常实际的做法,或者在策略和战术上使用(或避免使用)会计来影响定义和交付服务的方式。
更新日期:2020-10-11
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