Beyond replacement and absorption: exploring integrative pathways to accounting colonisation

Anton Borell

Accounting, Auditing & Accountability Journal, 2024, vol. 37, issue 9, 365-389

Abstract: Purpose - Prior studies have treated colonisation as a process whereby traditional values in public sector settings are replaced by economic ones, driven by the extensive use and visibility of accounting instruments. This paper challenges this conceptualisation by proposing that colonisation can also be integrative, rather than merely a replacing process. Design/methodology/approach - The study employs a qualitative research approach, utilising interviews, observations and documents obtained in a Swedish municipality. The primary focus is on the introduction of economic, market-oriented reforms in a compulsory school setting, a site traditionally guided by welfare values. Findings - The paper demonstrates that a range of situations has emerged wherein actors attempted to integrate market-oriented and welfare values through various accounting techniques. It also shows how this integration led to colonising outcomes, stemming from an underlying premise of aligning welfare values with a market-like agenda. Originality/value - This paper contributes to existing research by exploring the complexities and nuances of colonisation and the role of accounting in the interplay between economic and traditional values in public sector settings. It particularly adds to recent studies by outlining a specific form of integrative colonisation, which focusses on a calculative and technical approach to reconciling seemingly disparate values.

Keywords: Public sector accounting; Colonisation; Habermas; Accountingisation; Welfare market (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-03-2023-6317

DOI: 10.1108/AAAJ-03-2023-6317

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