The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Since the late 1980s, there has been a significant and progressive movement away from the traditional Public Administration (PA) systems, in favour of NPM-type accounting tools and ideas inspired by the private sector. More recently, a new focus on governance systems, under the banner Public Governance (PG), has emerged. In this paper it is argued that reforms are not isolated events, but are embedded in more global discourses of modernisation and influenced by the institutional pressures present in a certain field at certain points in time. Using extensive document analysis in three countries with different administrative regimes (the UK, Italy and Austria), we examine public sector accounting and budgeting reforms and the underlying discourses put forward in order to support the change. We investigate the extent to which the actual content of the reforms and the discourses they are embedded within are connected over time; that is, whether, and to what degree, the reform “talk” matches the “decisions”. The research shows that in both the UK and in Italy there is consistency between the debates and the decided changes, although the dominant discourse in each country differs, while in Austria changes are decided gradually, and only after they have been announced well in advance in the political debate. We find that in all three countries the new ideas and concepts layer and sediment above the existing ones, rather than replace them. Although all three countries underwent similar accounting and budgeting reforms and relied on similar institutional discourses, each made its own specific translation of the ideas and concepts and is characterised by a specific formation of sedimentations. In addition, the findings suggest that, at present in the three countries, the PG discourse is used to supplement, rather than supplant, other prevailing discourses.

Accounting, Regulation and Profitability: The Case of PFI Hospital Refinancing

The refinancing of PFI (Private Finance Initiative) projects represents one of the most contentious aspects of Public Private Partnerships (PPPs) in the UK. The negative publicity associated with UK PFI refinancing deals is associated with several factors, including, evidence of massive private sector profit making, the failure of private sector financiers to share refinancing profits and, lastly, private sector frustration of adequate regulatory intervention in this area. Utilising a dynamic model of capital market and state interaction, this paper explains these outcomes as a function of effective private sector lobbying of bureaucratic state agencies to alter the structure of accounting, accountability and regulation with the goal of securing favourable profit and risk outcomes. These dynamics are illustrated with reference to the history of UK PFI refinancing and a case study of one of the projects where these gains reached extreme levels.

‘”Like an Old Cathedral City”: Belfast Welcomes Queen Victoria, August 1849’,

Belfast, with its history of communal violence, is normally seen as lying outside the mainstream of nineteenth-century British urban development. The visit of Queen Victoria in 1849 suggests a more complex, less linear picture. What emerges is an urban identity in transition, in which aspirations to conform to an ideal of civic harmony temporarily overrode acute sectarian and political divisions, where pride in recent economic achievement sat uneasily alongside an awareness of the town’s newcomer status, and where an emerging sense of regional difference competed with a continuing assumption of Irish identity.

SOCIAL-CLASS, CLASS ORIGINS AND POLITICAL PARTISANSHIP IN THE REPUBLIC-OF-IRELAND

As Laver (1992) notes, people who write about Irish politics frequently describe Ireland as a rather peculiar place. One aspect of this peculiarity is that voters in the Republic of Ireland do not behave like their European counterparts. In particular, Irish voting patterns appear to be only weakly structured by social class. Recent contributions to the debate employing a more sophisticated categorisation of classes have led to some qualification of the 'politics without social bases' description, but still lead to the broad conclusion that any relationship which does exist between social divisions, on the one hand, and party preference, on the other, is, at most, quite marginal. In this paper we draw on data from the 1990 European Values Study to re-examine this issue. We apply a variety of models to the data, including logit regression and diagonal reference models (Sobel 1981, 1984) to explore the complex fashion in which class and political preferences are related in Ireland. We argue that the relationship between such preferences and social divisions are, in fact, greater than has been hitherto thought. In particular, we show the importance of taking into account not only social class but also class origins and class mobility in understanding the nature of political partisanship in the Republic of Ireland.

State power matters: power, the state and political struggle in the post-war American novel

This article is concerned with resituating the state at the centre of the analytical stage and, concomitantly, with drawing attention to the dangers of losing sight of the state as a locus of power. It seeks to uncover the relationship between two related lines of critical inquiry: Marxist and Foucauldian theories of the state; and the attempts by three postwar American novelist (Ken Kesey, William Burroughs and E.L. Doctorow) to determine the nature and extent of this power and to consider under what conditions political struggle might be possible. It argues that such a move is needed because recent critical analysis has been too preoccupied by corporeal micropolitics and global macropolitics, and that the postwar American novel can help us in this move because it is centrally concerned with the repressive potentiality of the US state. It maintains that the resuscitation of Marxist state theories in early 1970s and a debate between Poulantzas and Foucault is intriguingly foreshadowed and even critiqued by these novels. Consequently, it concludes that these novels constitute an unrecognized pre-history of what would become one of the key intellectual debates of the late twentieth century: an engagement between Marxist and post-structuralist conceptions of the power and resistance.