 Trials of explicitness in the implementation of public management reformFabian Muniesa and Dominique Linhardt CRITICAL PERSPECTIVES ON ACCOUNTING, 2011, vol. 22, issue 6, 550-566 Abstract: We study how state practitioners account for the shape and action of the state. We focus on the implementation, from the early 2000s onwards, of a reform of public management in France which called for a revision of the description of the boundaries and achievements of the action of the state. The reform targeted the rules governing the budgetary process and included, along with new accounting methods, new forms of reporting and assessment aimed at identifying the performance of governmental and administrative action. We consider the implementation process as a set of trials of explicitness in which a number of state practitioners struggled to elucidate the meaning of the reform and were confronted with pragmatic interrogations on what the state is and does. We analyze, using archival material, a number of such trials in the domain of national science and research policy, focusing on the development of managerial vocabularies and performance metrics. Keywords: New Public Management; Public administration; The state; France; LOLF; Performance measurement; Science and technology policy; Pragmatic sociology; Actor-Network Theory (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:22:y:2011:i:6:p:550-566 DOI: 10.1016/j.cpa.2011.06.003 Access Statistics for this article CRITICAL PERSPECTIVES ON ACCOUNTING is currently edited by Marcia Annisette, Christine Cooper and Yves Gendron More articles in CRITICAL PERSPECTIVES ON ACCOUNTING from Elsevier |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.