Toward an understanding of strategic control at a distance in public service delivery


Purpose The purpose of this paper is to explore how localized (organization-level) actors of policy initiatives that are inspired by neoliberal ideologies use management accounting and control practices. Specifically, it addresses the operational stages of a case study Private Finance Initiative (PFI) contract within the United Kingdom's (UK's) transport sector of roads for embedding government objectives in the underlying project road. Design/methodology/approach This paper adopts Dean's (2010) analytics of government to unpack the accounting-based control practices within the case study contract in order to articulate how, at the micro level, the government's objective of improving road-users' safety is enacted, modified and maintained through such regimes. Findings Drawing on a content-based analysis of UK government PFI policy and extensive case study-specific documents, together with interviews and observations, this research provides theoretical insights about how control practices, at a distance without direct intervention, function as forms of power for government for shaping the performance of the PFI contractor. The authors find that the public sector's accounting control regimes in the case study project have a constraining effect on “real partnership working” between the government and private contractors and on the private sector's incentive to innovate. Research limitations/implications By analyzing a single road case study PFI contract, the findings may not be generalizable. Originality/value This paper provides significant theoretically informed insights about how public service delivery that is outsourced to private contractors is controlled by government at a distance within complex organizational arrangements (e.g. PFI).

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Divisions: College of Business and Social Sciences > Aston Business School > Accounting
Additional Information: © 2020 Emerald Publishing. This AAM is deposited under the CC BY-NC 4.0 licence. Any reuse is allowed in accordance with the terms outlined by the licence. To reuse the AAM for commercial purposes, permission should be sought by contacting
Uncontrolled Keywords: Controls,Governmentality,Management accounting,Private Finance Initiative (PFI),Public private partnership (PPP),Accounting,Economics, Econometrics and Finance (miscellaneous)
Publication ISSN: 1758-4205
Last Modified: 20 May 2024 07:36
Date Deposited: 13 Nov 2020 16:09
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Related URLs: https://www.eme ... -3786/full/html (Publisher URL)
http://www.scop ... tnerID=8YFLogxK (Scopus URL)
PURE Output Type: Article
Published Date: 2021-03-10
Published Online Date: 2020-11-23
Accepted Date: 2020-11-04
Authors: Ahmad, Salman (ORCID Profile 0000-0002-4244-2806)
Connolly, Ciaran
Demirag, Istemi


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