Financial and organisational control in the public sector : a paradigmatic exploration
Financial and organisational control in the public sector : a paradigmatic exploration
The thesis comprises a set of published papers which together investigate the use of functionalist and interpretive research paradigms and methodologies to enhance the understanding and practice of organisational and financial control in the public sector. The thesis describes two ways in which both paradigms may inform such research. The first, referred to as a multiple paradigm approach, entails the investigation of one research site using both paradigms separately. The second approach, referred to as a multiparadigmatic approach, entails the use of both paradigms, concurrently. Neither paradigmatic approach has previously been taken to empirical research in public sector accounting. The thesis consists of seventeen chapters, arranged in four sections, linked by a preface. Each section focuses on a different research project which contributes to the overall thesis.
The first section comprises three normative papers setting out the arguments in favour of researching financial control in the public sector using different paradigmatic approaches. In the second section a multiple paradigm approach is taken to investigate the relationship between organisational culture and financial control processes and behaviour. The section provides the first empirical evidence of the relationship between organisational culture and financial control processes and practice to be reported in management accounting contingency research literature. It shows that this relationship is complex and both constitutive and reflexive, and that it can be understood by a combination of 'scientific' analysis of appropriate questionnaires and 'naturalistic' understanding of historical and social processes. In the third section a multiparadigmatic stakeholder approach is taken to assist the strategic decision making process of a psychogeriatric community health service. In the fourth section a multiparadigmatic stakeholder approach is taken to designing and implementing an information system for community health services for the elderly. The thesis provides a clear methodology for using such an approach for these purposes and also provides extensive evaluations of the two applications.
University of Southampton
1997
Goddard, Andrew Richard
(1997)
Financial and organisational control in the public sector : a paradigmatic exploration.
University of Southampton, Doctoral Thesis.
Record type:
Thesis
(Doctoral)
Abstract
The thesis comprises a set of published papers which together investigate the use of functionalist and interpretive research paradigms and methodologies to enhance the understanding and practice of organisational and financial control in the public sector. The thesis describes two ways in which both paradigms may inform such research. The first, referred to as a multiple paradigm approach, entails the investigation of one research site using both paradigms separately. The second approach, referred to as a multiparadigmatic approach, entails the use of both paradigms, concurrently. Neither paradigmatic approach has previously been taken to empirical research in public sector accounting. The thesis consists of seventeen chapters, arranged in four sections, linked by a preface. Each section focuses on a different research project which contributes to the overall thesis.
The first section comprises three normative papers setting out the arguments in favour of researching financial control in the public sector using different paradigmatic approaches. In the second section a multiple paradigm approach is taken to investigate the relationship between organisational culture and financial control processes and behaviour. The section provides the first empirical evidence of the relationship between organisational culture and financial control processes and practice to be reported in management accounting contingency research literature. It shows that this relationship is complex and both constitutive and reflexive, and that it can be understood by a combination of 'scientific' analysis of appropriate questionnaires and 'naturalistic' understanding of historical and social processes. In the third section a multiparadigmatic stakeholder approach is taken to assist the strategic decision making process of a psychogeriatric community health service. In the fourth section a multiparadigmatic stakeholder approach is taken to designing and implementing an information system for community health services for the elderly. The thesis provides a clear methodology for using such an approach for these purposes and also provides extensive evaluations of the two applications.
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Published date: 1997
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Local EPrints ID: 463185
URI: http://eprints.soton.ac.uk/id/eprint/463185
PURE UUID: 1a1a2cb1-bda1-45fe-b153-e710db3f3599
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Date deposited: 04 Jul 2022 20:47
Last modified: 04 Jul 2022 20:47
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Author:
Andrew Richard Goddard
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