This paper identifies the way in which accounting practices reinforced the increasing influence of the intolerant financial emphasis of the market on the quality of social housing under neoliberalism when successive British governments gave little importance to the impact of aesthetic and ethical qualities of social housing on the well-being of inhabitants. Social values, most especially safety and beauty, were able to be reinterpreted according to economic logic, thereby denying the need for them to be explicitly considered in any social housing decisions. The study emphasises the way in which the austerity and deregulation agenda of neoliberal policies that had a significant impact on building and fire safety regulations were ultimately justified by financial criteria. The Grenfell Tower fire in 2017 belatedly exposed the way in which the financial and operational visibilities created by accounting practices had become crucial to the successful implementation of the economic logic of the neoliberal agenda and related market priorities of successive British governments, irrespective of the consequences. The paper demonstrates how the Grenfell Tower refurbishment was the apotheosis of neoliberalism; a toxic mix of austerity, outsourcing and deregulation. The focus on value for money in the refurbishment led ultimately to the betrayal of life of the residents.

本文确定了当历届英国政府都不太重视社会住房的审美和伦理质量对社会福利的影响时，会计实践如何加强了新自由主义下市场对社会住房质量的偏狭金融重视的日益增加的影响。 -居民的存在。社会价值，尤其是安全和美丽，能够根据经济逻辑重新解释，从而否认在任何社会住房决策中明确考虑它们的必要性。该研究强调了紧缩和对建筑和消防安全法规产生重大影响的新自由主义政策的放松管制议程最终由财务标准证明是合理的。2017 年的 Grenfell Tower 大火迟来地揭示了会计实践所创造的财务和运营可见性对于成功实施新自由主义议程的经济逻辑以及历届英国政府的相关市场优先事项至关重要的方式，无论后果如何。这篇论文论证了格伦菲尔塔的翻新工程如何成为新自由主义的典范；紧缩、外包和放松管制的有害组合。整修中对物有所值的关注最终导致了对居民生活的背叛。