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Too big to fail and too big to succeed: accounting and privatisation in the Prison Service of England and Wales

Mennicken, Andrea ORCID: 0000-0002-5658-7678 (2013) Too big to fail and too big to succeed: accounting and privatisation in the Prison Service of England and Wales. Financial Accountability and Management, 29 (2). pp. 206-226. ISSN 0267-4424

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Identification Number: 10.1111/faam.12012

Abstract

This paper is concerned with the challenges involved in the transformation of the prison into a performance-oriented accounting entity. It examines the implication of private sector accounting and consulting expertise in redefining prison values and prison performance, and it discusses the consequences this had for definitions of risk and responsibility. The paper shows how the reforms promoted a systemic decentring of Prison Service accountability. Prison managers and regulators came to be inserted into hierarchies of expertise and credibility shaped by quests for commensuration and auditability. Further, the paper shows how the reform attempts brought about a situation of institutional lock-in by contributing, as the outgoing HM Chief Inspector of Prisons Anne Owers has put it in 2010, to the creation of an inflated prison system ‘too big to fail, and too big to succeed'.

Item Type: Article
Official URL: http://onlinelibrary.wiley.com/journal/10.1111/%28...
Additional Information: © 2013 Blackwell Publishing Ltd.
Divisions: Accounting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HV Social pathology. Social and public welfare. Criminology
Date Deposited: 26 Apr 2013 10:30
Last Modified: 14 Sep 2024 05:40
URI: http://eprints.lse.ac.uk/id/eprint/46366

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