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Connecting accounting and education in the UK: Discourses and rationalities of education reform

Edwards, Pam, Ezzamel, Mahmoud and Robson, Keith 1999. Connecting accounting and education in the UK: Discourses and rationalities of education reform. Critical Perspectives On Accounting 10 (4) , pp. 469-500. 10.1006/cpac.1998.0278

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In this paper we analyze the processes which have structured the emphasis upon budgeting and accounting in the Local Management of Schools initiative by outlining the inter-relations between the discourses of neo-liberal government and economics, and the apparent “need” for the expansion of accounting and budgeting systems in the public sector and particularly education in the UK during the past six years.At the heart of our analysis is the contention that accounting and budgeting systems have been promoted throughout the UK public sector by connections to a discourse of managerial enterprise and economic rationality. The intersections between accounting techniques, and economic and managerial notions of decision making, responsibility and market organization have provided the complex discursive formation within which the accounting and budgeting innovations introduced under LMS have been presented and represented as “necessary” elements of proper public sector organization. The colonization of accounting into the education sector has been made possible by a series of seemingly unquestioned linkages, associations and reductions, upon which we offer a commentary, between the discourse of economic rationality and the techniques of accounting.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Publisher: Elsevier
ISSN: 1045-2354
Last Modified: 25 Jun 2017 04:24

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