'Passionate and professional': reconciling logics in public service accounting
'Passionate and professional': reconciling logics in public service accounting
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“热情与专业”：协调公共服务会计的逻辑
DOI：
10.1080/09540962.2017.1386937
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发表时间：
2017
影响因子：
2.5
通讯作者：
Butler C
中科院分区：
文献类型：
--
作者：
Butler C
为了传递公共价值，英国政府寻求建立关系，将“公众”与公务员（包括后台工作人员）联系起来，但效果如何？作者根据对公共服务会计师的采访发现，这些会计师如何将“公众”（社会或人民）概念化，决定了公共价值是否被视为货币概念或道德概念。将公众视为普通人的会计师谈到了不当的参与程度，并努力保持自己的专业精神。
In order to deliver public value, the UK government sought to build relationships and connect ‘the public’ with public servants (including back-office workers), but with what effect? Drawing on interviews with public service accountants, the authors found that how these accountants conceptualized ‘the public’—as society or people—shaped whether public value was considered as a monetary or moral concept. Accountants who regarded the public as people spoke of an improper level of involvement and struggled to maintain their professionalism.