Clegg, Liam Simon orcid.org/0000-0002-0773-5988 and Rogers, Chris (2021) Privileging privatisation:Accounting practices and state transformation in the UK. British Politics. p. 1. ISSN 1746-918X
Abstract
How do accounting practices interact with processes of state transformation? Focusing on the privatisation of social housing in the UK, we clarify an important mechanism through which accounting practices served to constitute material incentives in favour of privatisation. Our archival research demonstrates that the UK government’s atypical practice of including public corporations’ liabilities in its own debt calculations shaped discussions and decisions over the transfer of public housing stock to non-state Housing Associations in the 1980s. By unpacking the constitutive relationship between accounting practices and material incentives, we advance and bring together scholarship on state transformation and the politics of accounting.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2021 Springer Nature Switzerland AG. Part of Springer Nature. This is an author-produced version of the published paper. Uploaded in accordance with the publisher’s self-archiving policy. Further copying may not be permitted; contact the publisher for details. |
Dates: |
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Institution: | The University of York |
Academic Units: | The University of York > Faculty of Social Sciences (York) > Politics (York) |
Depositing User: | Pure (York) |
Date Deposited: | 29 Jun 2021 14:30 |
Last Modified: | 04 Mar 2025 00:07 |
Published Version: | https://doi.org/10.1057/s41293-021-00190-8 |
Status: | Published online |
Refereed: | Yes |
Identification Number: | 10.1057/s41293-021-00190-8 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:175728 |
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