Public health interventions in English local authorities: constructing the facts, (re)imagining the future

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE Accounting Auditing & Accountability Journal Pub Date : 2021-07-26 DOI:10.1108/AAAJ-11-2019-4278
J. Brackley, P. Tuck, M. Exworthy
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引用次数: 5

Abstract

PurposeThis paper examines the contested value of healthy life and wellbeing in a context of severe austerity, exploring how the value of “Public Health” is constructed through and with material-discursive practices and accounting representations. It seeks to explore the political and ethical implications of constructing the valuable through a shared consensus over the “facts” when addressing complex, multi-agency problems with long time horizons and outcomes that are not always easily quantifiable.Design/methodology/approachThe theorisation, drawing on science and technology studies (STS) scholars and Karen Barad's (2007) agential realism, opens up the analysis to the performativity of both material and discursive practices in the period following a major re-organisation of activity. The study investigates two case authorities in England and the national regulator through interviews, observations and documentary analysis.FindingsThe paper demonstrates the deeply ethical and political entanglements of accounting representations as objectivity, consensus and collective action are constructed and resisted in practice. It goes on to demonstrate the practical challenges of constructing “alternative accounts” and “intelligent accountabilities” through times of austerity towards a shared sense of public value and suggests austerity measures make such aims both more challenging and all the more essential.Originality/valueFew studies in the accounting literature have explored the full complexity of valuation practices in non-market settings, particularly in a public sector context; this paper, therefore, extends familiar conceptual vocabulary of STS inspired research to further explore how value(s), ethics and identity all play a crucial role in making things valuable.
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英国地方政府的公共卫生干预:构建事实,(重新)想象未来
本文探讨了在严重紧缩的背景下健康生活和福祉的有争议的价值,探讨了“公共卫生”的价值是如何通过和与物质话语实践和会计表征构建的。它试图探索通过对“事实”的共同共识来构建有价值的政治和伦理含义,当解决复杂的、多机构的、长期的、结果并不总是容易量化的问题时。设计/方法论/方法理论借鉴了科学技术研究(STS)学者和凯伦·巴拉德(Karen Barad, 2007)的代理现实主义,对活动重大重组后时期的物质实践和话语实践的表演性进行了分析。本研究通过访谈、观察和文献分析,调查了英国和国家监管机构的两个案例。研究结果表明,随着客观、共识和集体行动在实践中被建构和抵制,会计陈述存在深刻的伦理和政治纠缠。接下来,它展示了在紧缩时期构建“替代账户”和“智能问责制”的实际挑战,以实现共同的公共价值观,并表明紧缩措施使这些目标更具挑战性,也更加重要。独创性/价值会计文献中很少有研究探索非市场环境中估值实践的全部复杂性,特别是在公共部门背景下;因此,本文扩展了STS启发研究的熟悉概念词汇,以进一步探索价值,伦理和身份如何在使事物有价值方面发挥关键作用。
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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