Location of Repository

Accountability for performance : the case of a tax administration

By Haider Shah

Abstract

Improving public sector managers' accountability with performance measurement is\ud one of the dominant themes of the New Public Management (NPM) literature. With a\ud case study of HM Customs & Excise (HMCE), this PhD research analyses NPM-inspired\ud accounting changes using evidence from interviews with HMCE personnel,\ud official publications and parliamentary reports. There are four important research\ud findings. First, unlike other service delivery organisations, two sets of competing\ud accountability relationships exist in a tax administration, which are operationalised by\ud two performance measurement regimes. This necessitates adaptation of leading\ud private sector performance measurement models to accommodate the duality. Second,\ud HMCE used accounting as a change vehicle in an attempt to shift emphasis from a\ud traditional, compliance-driven accountability relationship to a customer-focus driven\ud one. Third, the compliance-driven relationship remained the dominant relationship in\ud practice despite implementation of the first round of customer-focused accounting\ud changes. Fourth, a second round of accounting changes, i.e. a tax gap reduction\ud approach, attempts to harmonise the two competing performance measurements. This\ud arguably represents a notion of shared accountability of taxpayers and tax\ud administration for 'tax gap' reduction. From an institutional theory perspective,\ud however, adoption of the tax gap approach represents an exercise to (re)gain\ud legitimacy in the eyes of Government. The PhD evidence, therefore, suggests that\ud success of accounting changes is context specific. Moreover, based on a notion of\ud reciprocity of accountabilities in the public sector, the PhD research also develops a\ud theoretical framework. This is a significant contribution as existence of multiple\ud accountabilities is recognised in the literature but using accounting changes to shift\ud emphasis from one accountability form to another is not well addressed. In addition to\ud these theoretical contributions, this PhD research is a first field study of PMS of a tax\ud administration, and therefore, also improves our understanding of managerial issues\ud of a neglected, but important, research site

Topics: HF, HJ
OAI identifier: oai:wrap.warwick.ac.uk:4077

Suggested articles

Preview

Citations

  1. (1985). (eds) Management Control: Theories, Issues and Practices.
  2. (2004). (eds) The IFS Green Budget:
  3. (1995). (I 994a), Cm 2626, Better Accounting for the Taxpayer's Money: resource accounting and budgeting in government HM Treasury,
  4. 1, "Institutionalized Organisations: Formal Structure as Myth and Ceremony"
  5. 1, Creating the Corporate Future,
  6. 1. "The Performance Measurement Manifesto",
  7. (1990). A Critical Analysis of Accounting Thought: ZýI Prognosis and Prospects for Understanding and Changing Accounting Systems Design",
  8. (2002). A framework of the factors affecting the evolution of PMSs",
  9. (1966). A History of Income Tax,
  10. (2004). A Rounded Picture is What We Need': Rhetorical Strategies, Arguments, and the Negotiation of Change in a UK Hospital Trust",
  11. (2002). ABC and organizational change: an institutional perspective,
  12. (1994). Absorbing LMS: The coping mechanism of a small group",
  13. (1993). Accountability and accountable management in the UK public sector",
  14. (1999). Accountability and Authority: Toward a Theory of Political Accountability
  15. (1999). Accountability in Athenian Politics in Democracy, Accountability, and Representation"
  16. (1997). Accountability, and Representation, Cambridge,
  17. (1994). Accountability: issues for the future in 1. Allen and D. Leat (eds. ) 77ze Future of Social Services: Accountability, Planning and the Market: London, Policy Studies Institute Hyong,
  18. (1998). Accountability" in Jay Shafritz
  19. (1990). Accounting and organization change",
  20. (1996). Accounting and Performance Measurement Issues in the Private and Public Sectors, London, Paul Chapman Publishing. Lapsley, 1.1999, "Accounting and the new public management: instruments of substantive efficiency or a rationalising modernity? ",
  21. (1987). Accounting and the Construction of the Governable Person",
  22. (1998). Accounting as discursive construction: The relationship between Statement of Financial Accounting Standards No. 106 and the dismantling of retiree health benefits", Accounting, Organisations and Society,
  23. (1994). Accounting as Social and Institutional Practice, Cambridge,
  24. (1987). Accounting control and organisational behaviour,
  25. (1966). Accounting Evolution to 1900,2 nd edition,
  26. (1986). Actual Minds, Possible Worlds,
  27. (1992). Adapting total quality management (TQM) to government",
  28. (1993). Advice on the New Magistracy", Local Government Management,
  29. (1978). An Evolving Logic of Participant Observation, Educational Ethnography and Other Case Studies"
  30. (1993). An institutional theory perspective on the DRG framework, case-mix accounting systems and healthcare organisations", Accounting, Organisations and Society,
  31. (1997). and Bourne A
  32. (2001). b), Cm 5117, Her Majesty's Customs & Excise Spring
  33. (2001). Balanced scorecards in Finnish companies: A research note",
  34. (1999). Balanced scorecards: a rising trend in strategic performance measurement",
  35. (1990). Basics of qualitative research: Grounded theory procedures and techniques,
  36. (1986). Beyond the managerial model: The case for broadening performance assessment in government and the public services",
  37. (1993). Breaking the paradigm mentality",
  38. (1992). Changes in the Public Sector: A Review of Recent 'Alternative' Accounting Research",
  39. (2000). Changes to Managerial Decision-taking
  40. (1993). Changing notions of accountability: A social policy view",
  41. (2002). Cm 5427, Her Majesty's Customs & Excise Spring
  42. Cm 5671,93d [Annual] Report of the Commissioners of Her Majesty's Customs and Excise. London, December, The Stationery Office.
  43. (2000). Conceptualising management accounting change: an institutional framework",
  44. (2001). Constructing the management of taxation: Re-making the Inland Revenue as a managerially 'complete organisation', paper presented,
  45. (1999). Contracting and Accountability Issues in a State Medicaid Reform: Rhetoric, Theories and Reality",
  46. (2001). Controlling managers and organisations: The case of performance measurement in a regulated water company", Research Paper Series.
  47. (2002). Defining the client in the public sector: A social-exchange perspective",
  48. (2000). Discourse as a strategic resource", I-Iuman Relations,
  49. (2001). Discovering its own relevance: Reflections on the 'new' management accounting in the public sector",
  50. (1980). Discussion of 'Towards a Political Economy of Accounting"', Accounting Organisations and Society,
  51. (1996). Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges",
  52. (1995). Empirical research in accounting: alternative approaches and a case for 'middle-range' thinking",
  53. (2003). Enabling change in the UK's Inland Revenue: The character of strategic discourse",
  54. (2003). ERP systems and management accounting change: opportunities or impacts? A research note", European Accounting Review,
  55. (1996). From discipline to dialogue: individualizing and socializing forms of accountability" in
  56. (2003). Government Accountability and Performance Measurement", Critical Perspectives on Accounting,,
  57. (1999). Government Accountability in Parliamentary Democracy"
  58. HC 115,95h [Annual] Report of the Commissioners of Her Majesty's Customs and Excise, December, London, The Stationery Office.
  59. HC 52,94th [Annual] Report of the Commissioners of Her Majesty's Customs and Excise. December, London, The Stationery Office.
  60. (1997). Health Care Financial and Quality Measures: International Call for a 'Balanced Scorecard' Approach",
  61. (1983). Health Indicators,
  62. HMCE High Level Public Service Agreement 2001-02 to 2003-04 and Technical Notes.
  63. (2002). How useful is performance measurement",
  64. (2001). Improving the EFQM Model: An empirical study on model development and theory building using concept mapping", Total Quality Management,
  65. (2001). In the Name of Accountability: State Auditing, Independence and New Public Management", Accounting,
  66. (1998). Innovations in performance measurement: Trends and research implications",
  67. (1977). Institutionalized Organisations: Formal Structure as Myth and Ceremony",
  68. (1992). Integrated performance measurement: Management accounting to support the new manufacturing realities",
  69. (1988). Life with a subcontractor: new technology and management accounting",
  70. (1996). Making sense of qualitative data,
  71. (1996). Managed financial disclosure: the interplay between accountability pressur6s" in
  72. (1975). Management accounting in early integrated industry -
  73. Managing Tax Regimes: A Call for Research",
  74. (1989). Manufacturing performance: local versus global measures",
  75. (1998). Measuring Business Performance - Why, What and How,
  76. (2002). Moderate impact of ERPS on management accounting: a lag or permanent outcome? ", Management Accounting Research,
  77. (1998). Motivation in public and private organisations: A comparative study", Public Productivity & Management Review,
  78. (2002). Moving from Performance Measurement to Performance Management",
  79. (2001). New labour and the public sector in Britain",
  80. (2001). Organizational change as discourse: Communicative action and deep structures in the context of information technology implementation",
  81. (2001). Paradoxes of public sector customer service",
  82. (2004). Performance Management and Accountability in Central Government: Emerging Practices in UK Tax Administration" paper presented in the 27h Annual Congress of the European Accounting Association, held in Prague, I-3 April Fletcher C.
  83. (2000). Performance management and training" in H. Rainbird (ed) Training in the Workplace: Critical Perspectives on Learning at Work,
  84. (2002). Performance measurement and dysfunction: The dark side of quantifying work", Public Performance & Management Review,
  85. (2001). Performance measurement and institutional processes: a study of managerial responses to public sector refon-n",
  86. (1992). Personal and interpersonal predictors of supervisor's avoidance of evaluating subordinates",
  87. (1965). Planning and Control Systems: A Frameworkfor Analysis,
  88. (1995). PMS design: A literature review and research agenda",
  89. Professional versus financial capital in the field of health carestruggles for the redistribution of power and control",
  90. (2000). Public Management Reform: A Comparative Analysis.
  91. (1994). Qualitative Data Analysis: An Expanded Sourcebook.
  92. (2000). Quality measurement frameworks in the public sector",
  93. (2001). References: Official Publications Cabinet Office, (I 999b), Cm 43 10, Modemising Govemment. London: Stationery Office, Http: //www. cabinet-office. gov. uk/modemgoV/download/modgov. pdf, seen 01.06.04 Cabinet Office, (2002a) Civil Service Statistics,
  94. (1992). Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector,
  95. (1987). Relevance Lost - The Rise and Fall of Management Accounting,
  96. (1994). Relevance regained: Total quality management and the role of management accounting",
  97. (1996). Research Commentary: Rethinking Diversity in Information Systems Research",
  98. (2001). Researching organizational discourse",
  99. (1998). Resisting the 'new public management': Absorption and absorbing groups in schools and GP practices in the UK",
  100. (1978). Responding to crisis",
  101. (1995). Rigour and qualitative research",
  102. (1974). Social Exchange Theory: The Two Traditions.
  103. (1965). Social Structure and Organisations, "
  104. (1990). Strategic control and performance measurement",
  105. (1967). Studies in Ethnomethodology,
  106. (1989). Tax Administration in the 2P Century.
  107. (1992). Tax evasion and inequity",
  108. (1999). Taxation research in an accounting context: Future prospects and interdisciplinary perspectives",
  109. (2000). The 'bureaucratization' of professional roles: The case of clinical directors in UK hospitals",
  110. (1983). The Accountability of Conduct; London:
  111. (1972). The Ancient and Rightful Customs,
  112. (1987). The Archaeology of Accounting Systems",
  113. (1997). The Audit Society: Rituals of Verification, London,
  114. (1996). The awful idea of accountability: inscribing people into measurement of objects" in
  115. (1992). The balanced scorecard - measures that drive performance" Harvard Business Review, 70(l) January-February,
  116. (1998). The Balanced Scorecard: A Potent Tool for Energizing and Focusing Healthcare Organization Management",
  117. (1995). The British Civil Service, Hertfordshire, Prentice Hall Harvester Wheatsheaf Radin B.
  118. (1983). The Call to Duty: Commemorating the Tercentenary of the English Excise, Edited by'
  119. (1995). The Chameleon of Accountability: Forms and Discourses",
  120. (2000). The Contribution of critical realism as an underpinning philosophy for OR / MS and systems",
  121. (2004). The Corporate Objective Revisited",
  122. (2000). The dynamics of accounting change: Inter-play between new practices, routines, institutions, power and politics",
  123. (1978). The External Control of Organisations: A Resource Dependence Perspective.
  124. (1988). The Genesis of Accountability: The West Point Connections",
  125. (2000). The New Measurement Crisis: The Performance Prism as a Solution, Cranfield, Cranfield School of Management Normanton, E.
  126. (1990). The New Performance Challenege: Measuring Operationsfor World Class Competition,
  127. (1982). The Normative Origins of Positive Theories: Ideology and accounting thought",
  128. (1989). The Organisation of Hypocrisy: Talk, Decisions and Actions in Organisations.
  129. (1968). The Organization of the English Customs System: 1696-1786,
  130. (2000). The Performance Measurement Panacea", Accounting Forum,
  131. (1998). The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach",
  132. (2002). The role of perforniance measures and incentive systems in relation to the degree of JIT implementation",
  133. (2002). The State of Britain: A Guide to the UK Public Sector, London, PMPA http: //www. cipfa. org. uk/pmpa/stateofbritain extract. cfm; (seen 15-10-03) Mayston,
  134. (1982). The Structure of Sociological Theory,
  135. (2002). Thermometer or sauna?: Performance measurement and democratic assistance in the United States Agency for International Development (USAID)",
  136. (1983). Towards a Descriptive Theory of Management Accounting",
  137. Treasury Select Committee Second Reporl, Session 1999-2000,
  138. (1996). Understanding Power: Bringing about Strategic Change",
  139. (1988). Value Added Tax: International Practice
  140. (2000). Varieties of discourse: On the study of organisations through discourse analysis",
  141. (1997). VAT. - Working Towards Best Practice: A Research Perspective, London, Chartered Institute of Taxation.
  142. (1991). Wealth of Nations,
  143. (1998). What do we want public managers to be? Comparing reforms" Public Administration Review, Washington;
  144. (1990). Why People Obey the Law,

To submit an update or takedown request for this paper, please submit an Update/Correction/Removal Request.