Articlegreen2005

Conflict and Rationality: Accounting in Northern Ireland's Devolved Assembly

Mahmoud Ezzamel · Noel S. Hyndman · Åge Johnsen · Irvine Lapsley · June Pallot

52 citations0/0 files storedFinancial Accountability and Management

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Accounting Theory and Financial Reporting Accounting and Organizational Management Irish and British Studies

Abstract

The purpose of this study is to explore the implications of the rationality of accounting thought and practice as a mediating mechanism in the highly-charged, conflict-ridden situation in Northern Ireland (NI). The paper draws on a variety of data sources, including a series of interviews with key actors. There are some indications of accounting information being used to inform discussion and debate at the new Assembly. However, a number of politicians, from a spectrum of political traditions, do not relate to this new language, and the instability of the process (evidenced by frequent suspensions) discourages learning and engagement. Overall, this suggests that, without greater continuity, there is a limitation on the ability of accounting practices to mediate tensions.

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References

1983The New Institutionalism: Organizational Factors in Political Life 1980The roles of accounting in organizations and society 1973The Resolution of Conflict 1983On trying to study accounting in the contexts in which it operates 1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality 1992Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research 1999Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity?1999Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward

Cited by

2007GOVERNMENTAL ACCOUNTING REFORM: EVOLUTION OF THE IMPLEMENTATION IN FLEMISH MUNICIPALITIES 2017The power of language in legitimating public-sector reforms: When politicians “talk” accounting 2018The use and non-use of the government financial report by Maltese Members of Parliament 2014Beyond Self‐Evident: Recognising the Problematic Political Context of Accrual Accounting Adoption in South Korea 2019Accounting and politicians: a theory of accounting information usefulness

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