Framing the use of performance management in universities: the paradox of business disciplines

Autor: Noel Hyndman, Mariannunziata Liguori

Publikováno v: Hyndman, N & Liguori, M 2023, ' Framing the use of performance management in universities: the paradox of business disciplines ', Accounting, Auditing & Accountability Journal, vol. 36, no. 4, pp. 1194-1219 . https://doi.org/10.1108/AAAJ-08-2021-5423
Accounting, Auditing & Accountability Journal, 2023, Vol.36(4), pp.1194-1219 [Peer Reviewed Journal]

PurposeThis paper explores how performance-management systems are understood and framed through the use of rhetoric and language within universities, where not-for-profit, charitable goals are (or should be) central. It addresses the issues of: how s

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0232745a2c6ca6a456b54aa477608e69
https://pure.qub.ac.uk/en/publications/76c28799-3c78-4773-9229-09d40e55a337

Many stones can form an arch, singly none: (Re-)establishing trust in charities

Autor: Mariannunziata Liguori, Noel Hyndman, Donal McKillop

Publikováno v: Hyndman, N, Liguori, M & McKillop, D 2021, ' Many stones can form an arch, singly none: (Re-)establishing trust in charities ', Financial Accountability & Management, vol. 37, no. 4, pp. 385-398 . https://doi.org/10.1111/faam.12286
Financial Accountability & Management, 2021, Vol.37(4), pp.385-398 [Peer Reviewed Journal]

Trust in charities is critical in terms of the health of the sector, and also in relation to the establishment and maintenance of social cohesiveness. Moreover, lack of trust can not only damage the charity sector (having negative impacts on public p

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::09eda38bd018bcffb28b395e1a920005
https://pure.qub.ac.uk/en/publications/many-stones-can-form-an-arch-singly-none-reestablishing-trust-in-charities(56c06d11-ad13-425e-9cfa-38862cbe38f9).html

Legitimating accounting change in charities: when values count more than regulation

Autor: Ciaran Connolly, Noel Hyndman, Mariannunziata Liguori

Publikováno v: Connolly, C, Hyndman, N & Liguori, M 2021, ' Legitimating accounting change in charities: when values count more than regulation ', Journal of Accounting & Organizational Change, vol. 17, no. 1, pp. 23-49 . https://doi.org/10.1108/JAOC-09-2020-0128
Journal of Accounting & Organizational Change, 2021, Vol.17(1), pp.23-49 [Peer Reviewed Journal]

PurposeThis paper seeks to explore the way charity accountants understand, interpret and legitimate or delegitimate the introduction of accounting and reporting changes (embedded in the extant charity statement of recommended practice), before these

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1ae5b9ca14a4a213930a1bd2d7ea1308
https://pure.qub.ac.uk/en/publications/1f00b339-d4ab-41d0-b2b5-21e4f14a982b

The power of language in legitimating public-sector reforms: When politicians 'talk' accounting

Autor: Mariannunziata Liguori, Ileana Steccolini

Publikováno v: Liguori, M & Steccolini, I 2018, ' The power of language in legitimating public-sector reforms: when politicians "talk" accounting ', The British Accounting Review, vol. 50, no. 2, pp. 161-173 . https://doi.org/10.1016/j.bar.2017.09.006

Language can play an essential role in shaping how accounting reforms and the information around them are communicated and legitimated. However, scant consideration has been given to study what happens when politicians are the decision makers of acco

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8f196368862d4523070eae34437450d5
https://doi.org/10.1016/j.bar.2017.09.006

Accounting change in the Scottish and Westminster central governments: a study of voice and legitimation

Autor: Mariannunziata Liguori, Noel Hyndman

Publikováno v: Hyndman, N & Liguori, M 2019, ' Accounting change in the Scottish and Westminster central governments: a study of voice and legitimation ', Financial Accountability & Management, vol. 35, no. 4, pp. 390-412 . https://doi.org/10.1111/faam.12219

Organisational voice processes are crucial during change. These will affect actors’ individual understanding of change and the way in which change is perceived and legitimated generally. Looking at accounting changes at two government levels (Westm

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a7e573949a1d3e82da4fe8e1ff77ea22
https://pure.qub.ac.uk/en/publications/accounting-change-in-the-scottish-and-westminster-central-governments-a-study-of-voice-and-legitimation(bf444e8a-203d-4a8d-ab36-58c8e81a92b4).html