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Privileging privatisation : accounting practices and state transformation in the UK

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Clegg, Liam and Rogers, Chris (Christopher James) (2021) Privileging privatisation : accounting practices and state transformation in the UK. British Politics . doi:10.1057/s41293-021-00190-8 (In Press)

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Official URL: http://dx.doi.org/10.1057/s41293-021-00190-8

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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.

Item Type: Journal Article
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HJ Public Finance
J Political Science > JN Political institutions (Europe) > JN101 Great Britain
Divisions: Faculty of Social Sciences > Politics and International Studies
Library of Congress Subject Headings (LCSH): Privatization , Public housing -- Accounting -- Great Britain, Debts, Public -- Accounting -- Great Britain, Great Britain -- Politics and government -- 1979-1997, Thatcher, Margaret -- Influence
Journal or Publication Title: British Politics
Publisher: Palgrave Macmillan Ltd.
ISSN: 1746-918X
Official Date: 8 July 2021
Dates:
DateEvent
8 July 2021Published
30 June 2021Accepted
DOI: 10.1057/s41293-021-00190-8
Status: Peer Reviewed
Publication Status: In Press
Publisher Statement: This is a post-peer-review, pre-copyedit version of an article published in British Politics. The final authenticated version is available online at: http://dx.doi.org/10.1057/s41293-021-00190-8
Access rights to Published version: Restricted or Subscription Access

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