'Passionate and professional': reconciling logics in public service accounting. Issue 2 (23rd February 2018)

• Record Type: Journal Article
• Authors: Butler, Clare; Haynes, Kathryn
• Is Part Of: Public money & management. Volume 38:Issue 2(2018)
• Page Start: 121
• Page End: 130
• Publication Date: 2018-02-23
• Subjects: Accounting -- institutional logics -- professionalism -- public services -- public value; Finance, Public -- Great Britain -- Periodicals; Great Britain -- Economic policy -- 1945-1964 -- Periodicals; 336.005
• DOI: 10.1080/09540962.2017.1386937
• Languages: English
• ISSNs: 0954-0962

Abstract

Abstract : In order to deliver public value, the UK government sought to build relationships and connect 'the public' with public servants (including back-office workers), but with what effect? Drawing on interviews with public service accountants, the authors found that how these accountants conceptualized 'the public'—as society or people—shaped whether public value was considered as a monetary or moral concept. Accountants who regarded the public as people spoke of an improper level of involvement and struggled to maintain their professionalism.