Professor Fabrizio Panozzo
Dipartimento di Economia e Direzione Az, Universita' ca' Foscari di Venezia
Date: 29 October 2002
Time: 1:00pm - 2:30pm
Venue: CARR Seminar Room, H615
The distinction between programmes and technologies plays a central role in the interpretation of the status of accounting in organisations and societies. The international spread of public management reforms, claimed to advance the visibility and calculability of behaviours, and results, has been widely regarded as a primary example of the powerful association between the rise of accounting expertise and the transformation of technologies of government, namely the broader political objectives and social values of control and evaluation.
In the area of 'New Public Management'-inspired reforms comparative studies of the public sector have pointed to the 'widespread penetration' of 'new' accounting techniques. Despite much hype about advancing efficiency, effectiveness and 'action at distance', traditional forms of compliance accountability continue to dominate more managerial, result-driven approaches towards administrative change. In contrast to common law countries, civil law countries have tended to escape much of the so-called audit explosion.