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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) (2022) Privileging privatisation : accounting practices and state transformation in the UK. British Politics, 17 . pp. 452-468. doi:10.1057/s41293-021-00190-8 ISSN 1746-918X.
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Official URL: http://dx.doi.org/10.1057/s41293-021-00190-8
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 | ||||||||
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| 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 |
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| 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: | December 2022 | ||||||||
| Dates: |
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| Volume: | 17 | ||||||||
| Page Range: | pp. 452-468 | ||||||||
| DOI: | 10.1057/s41293-021-00190-8 | ||||||||
| Status: | Peer Reviewed | ||||||||
| Publication Status: | Published | ||||||||
| Reuse Statement (publisher, data, author rights): | 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 | ||||||||
| Date of first compliant deposit: | 12 July 2021 | ||||||||
| Date of first compliant Open Access: | 8 July 2022 |
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