Implementing IFRSs in the UK Devolved Administrations

Purpose
– Utilising concepts drawn from the governmentality literature, the purpose of this paper is to examine the adoption of International Financial Reporting Standards (IFRSs) in the UK’s devolved administrations of Northern Ireland, Scotland and Wales in order to assess why they were adopted and how their introduction has been governed.

Design/methodology/approach
– This research applies a combination of three different approaches, namely: a content analysis; an anonymous online questionnaire; and semi-structured interviews.

Findings
– These include: the transition has had minimal impact upon policy setting and the information produced to aid budgeting and decision making; IFRSs are not entirely appropriate for the public sector; the time, cost and effort involved outweighed the benefits; public sector accounting has become overly-complicated; and the transition is not perceived as part of a wider privatisation programmeResearch limitations/implications
– As this study focuses upon the three UK devolved administrations, the findings may not be applicable in a wider setting.

Practical/implications
– Public sector change must be adequately resourced, carefully planned, with appropriate systems, trained staff and interdisciplinary project teams; accounting change should be based on value for money; and a single, coherent financial regime for the way in which government uses budgets, presents estimates to Parliament and publishes its resource accounts should be implemented.

Originality/value
– This study highlights that accounting change is not just a technical issue and, while it can facilitate a more business-like environment and enhance accountability, all those affected by the changes may not have the requisite skills to fully utilise the (new) information available.

Studying administrative reforms through textual analysis: the case of Italian central government accounting

This paper contributes to the literature on public-sector reforms by proposing textual analysis as a useful research strategy to explore how reform archetypes and related ideas are deployed in the parliamentary debate and regulations advancing reforms. Public Administration (PA) (Wilson 1887; Weber 1922), New Public Management (NPM) (Hood 1991, 1995; Dunleavy and Hood 1994; Ferlie et al. 1996) and Public Governance (GOV) (Osborne 2010; Rhodes 1997) can be depicted as three different archetypes providing characteristic administrative ideas and concepts (i.e. interpretive schemes) and related tools and practices (i.e. structures and systems) which lead reforms. We use textual analysis to look into more than twenty years of Italian central government accounting reforms and investigate how the three administrative archetypes have evolved, intertwined and replaced each other. Textual analysis proves a useful tool to investigate reform processes and allows highlighting that in neo-Weberian countries, such as Italy, NPM and GOV, far from being revolutionary paradigms, may represent fashionable trends that did not leave significant traces in the practice and rhetoric of reforms. These results also suggest interesting implications for practitioners and policy makers.

Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government.

Accounting has been viewed, especially through the lens of the recent managerial reforms, as a neutral technology that, in the hands of rational managers, can support effective and efficient decision making. However, the introduction of new accounting practices can be framed in a variety of ways, from value-neutral procedures to ideologically-charged instruments. Focusing on financial accounting, budgeting and performance management changes in the UK central government, and through extensive textual analysis and interviews in three government departments, this paper investigates: how accounting changes are discussed and introduced at the political level through the use of global discourses; and what strategies organisational actors subsequently use to talk about and legitimate such discourses at different organisational levels. The results shows that in political discussions there is a consistency between the discourses (largely NPM) and the accounting-related changes that took place. The research suggests that a cocktail of legitimation strategies was used by organisational actors to construct a sense of the changes, with authorisation, often in combination with, at the very least, rationalisation strategies most widely utilised. While previous literature posits that different actors tend to use the same rhetorical sequences during periods of change, this study highlights differences at different organisational levels.

Education for global citizenship in Scotland: reciprocal partnership or politics of benevolence?

Links between schools in the United Kingdom and partner schools in developing countries are an increasingly popular approach to teaching global citizenship. This study addresses the limited empirical research to date on the influence of such links on pupils' learning and understanding. Following an overview of the curricular theme of global citizenship in the Scottish curriculum and in the context of a partnership between Scotland and Malawi, challenges and potential pitfalls of teaching global citizenship are illustrated by the voices of pupils at four schools. Data is analysed through the themes of knowledge and understanding, concerns about fairness, and giving and helping. We reflect on whether our study indicates the intended reciprocal partnership or a 'politics of benevolence'.

Musically Consonant, Socially Dissonant: Orange Walks and Catholic Interpretation in West-Central Scotland

This article examines the music used by the Orange Order, in its public parades, more commonly referred to as “Orange Walks.” The Orange Order is an exclusively Protestant fraternal organization, which traces its roots to 1690 and the victory of the Protestant Prince William of Orange over the Catholic King James. Yet, as in Northern Ireland, many consider the group to be sectarian and view its public celebrations as a display of ethno-religious triumphalism. This article explores the extra-musical factors associated with Orangeism’s most iconic song, “The Sash My Father Wore,” how other groups have misappropriated the song, and how this has distorted its meaning and subsequent interpretation.

Recent statistics have shown that Glasgow hosts more Orange parades each year than in Belfast and Derry/Londonderry combined, yet while there have been many anthropological and ethnomusicological studies of Northern Ireland’s Orange parades, very little research has focused on similar traditions in Scotland. This article seeks to address that gap in the literature and is intended as a preparatory study, laying the groundwork for further analysis.

Sectarianism in Scotland: A ‘West of Scotland’ Problem, a Patchwork or a Cobweb?

Drawing on research carried out for the Scottish Government in 2014, this article explores how people experience sectarianism in Scotland today. For some, sectarianism is manifestly part of their everyday experience, but for others it is almost invisible in their social world. The article sets out a metaphor of sectarianism experienced like a cobweb in Scotland; running strongly down the generations and across masculine culture particularly, but experienced quite differently by different people depending on their social relationships. Using the examples of song and marching, the article suggests that sectarian prejudice should be conceived of as much as a cultural phenomenon as in social and legal terms. A multidisciplinary and intergenerational approach to tackling sectarian prejudice would help emphasise its cultural and relational construction. Much can also be learned from examining the broader research on prejudice worldwide, rather than treating Scottish sectarianism as if it is a unique and inexplicable quality of the national character.