Bradley, L. , Heald, D. and Hodges, R. (2023) Causes, consequences and possible resolution of the local authority audit crisis in England. Public Money and Management, 43(3), pp. 259-267. (doi: 10.1080/09540962.2022.2129550)
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Abstract
The article analyses the impact of audit reform in the local public sector in England by relating the concept of collibration to the territorializing, mediating, adjudicating and subjectivizing roles of accounting. It uses public domain documentation and interviews with senior actors to examine evidence of the existence of audit crisis in the local government sector in England, its causes and consequences. There is then consideration of possible resolutions, drawing on the Redmond Report of 2020, and navigating political constraints on their feasibility.
Item Type: | Articles |
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Status: | Published |
Refereed: | Yes |
Glasgow Author(s) Enlighten ID: | Heald, Professor David and Bradley, Ms Lynn |
Authors: | Bradley, L., Heald, D., and Hodges, R. |
College/School: | College of Social Sciences > Adam Smith Business School College of Social Sciences > Adam Smith Business School > Accounting and Finance |
Journal Name: | Public Money and Management |
Publisher: | Taylor & Francis |
ISSN: | 0954-0962 |
ISSN (Online): | 1467-9302 |
Published Online: | 17 October 2022 |
Copyright Holders: | Copyright © 2022 The Authors |
First Published: | First published in Public Money and Management 43(3): 259-267 |
Publisher Policy: | Reproduced in accordance under a Creative Commons License |
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