A negotiated order perspective on public sector accounting and financial control

Abstract

Just over two decades ago, Hopwood criticised accounting researchers for how little they knew of the actual functioning of accounting in organisational contexts. Recently, Parker and Roffey reminded us that this is still the case. A new wave of critical and interpretive researchers have not been able to ground their theorising in the actual practice of accounting. This paper attempts to explicate the negotiated order perspective as a social theory that may help to better understand accounting in its organisational context. The paper not only presents the theoretical constructs of the negotiated order perspective but also a case (Volta River Authority) illustration of how the perspective could help in appreciating accounting practice within organisations and society.

Citation

Shiraz Rahaman, A. and Lawrence, S. (2001), "A negotiated order perspective on public sector accounting and financial control", Accounting, Auditing & Accountability Journal, Vol. 14 No. 2, pp. 147-165. https://doi.org/10.1108/09513570110389297