Accounting change in the Scottish and Westminster central governments: a study of voice and legitimation

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    Organisational voice processes are crucial during change. These will affect actors’ individual understanding of change and the way in which change is perceived and legitimated generally. Looking at accounting changes at two government levels (Westminster and Scotland), this paper explores relationships between organisational voice processes during change (exploring these in terms of horizontal/vertical and promotive/prohibitive dimensions) and legitimation strategies subsequently used by the actors involved. In Westminster, where promotive vertical voicing was particularly identifiable, interviewees predominantly legitimated change through rationalisation strategies. In Scotland, where prohibitive, horizontal voice processes were more evident, authorisation strategies tended to prevail. However, regardless of the content and direction of voice, ultimately, the vast majority of key accounting changes in both Westminster and Scotland were supported (legitimated) by actors.

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    • Accounting change in the Scottish and Westminster central governments: a study of voice and legitimation

      Rights statement: © 2019 John Wiley & Sons Ltd. This work is made available online in accordance with the publisher’s policies. Please refer to any applicable terms of use of the publisher.

      Accepted author manuscript, 788 KB, PDF-document

      Embargo ends: 10/10/2021

    DOI

    Original languageEnglish
    Number of pages23
    Pages (from-to)390-412.
    JournalFinancial Accountability & Management
    Journal publication date10 Oct 2019
    Issue number4
    Volume35
    DOIs
    Publication statusPublished - 10 Oct 2019

      Research areas

    • accounting change, voice, legitimation, central government, managerialism

    ID: 183346022