Smyth, S.J. orcid.org/0000-0001-9999-3417 and Whitfield, D. (2017) Maintaining market principles: Government auditors, PPP equity sales and hegemony. Accounting Forum, 41 (1). pp. 44-56. ISSN 0155-9982
Abstract
The UK’s government auditors, the National Audit Office (NAO), play a central role in the accountability relations surrounding government expenditure. Commonly portrayed as being independent, they carry out performance audits assessing value for money. To date, the emerging market for PPP equity transactions has attracted little attention. This paper explores that emerging market through a Gramscian framework utilising the concepts of ‘common sense’ and ‘good sense’, focusing on a dialogical analysis of a NAO report on the topic. In the process, the paper contributes to the debate about the nature and role of government auditors.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2016 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/). |
Keywords: | Public Private Partnerships (PPP); Government Auditors; Gramsci; Hegemony; Diaolgics; Market principles |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 08 Jul 2016 14:52 |
Last Modified: | 29 Oct 2018 09:40 |
Published Version: | http://dx.doi.org/10.1016/j.accfor.2016.06.003 |
Status: | Published |
Publisher: | Elsevier |
Refereed: | Yes |
Identification Number: | 10.1016/j.accfor.2016.06.003 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:102141 |