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Consultation in the policy process: Douglasian cultural theory and the development of accounting regulation in the face of crisis

Linsley, R.; McMurray, R.; Shrives, P.

Consultation in the policy process: Douglasian cultural theory and the development of accounting regulation in the face of crisis Thumbnail


Authors

R. Linsley

R. McMurray

P. Shrives



Abstract

This article employs Douglasian cultural theory to explain how policy consultations intended to secure meaningful reform can, in fact, work to reinforce the status quo. The context for this is an examination of responses to three consultations established by the Financial Reporting Council (FRC), the body responsible for regulating accounting and auditing in the UK. The results reveal a lack of diversity of voices in the responses to three consultations, with the enclave and isolate voices being significantly under-represented despite the policy issues under debate being related to the financial crisis. Further, the initial pre-consultation proposals are largely unchanged post-consultation. We suggest that the regulator has not been captured; but instead is subject to what may be described as self-capture. Self-capture describes the instinctive reaction of a solidarity to act to uphold its pattern of social relations which results in the regulator's worldview inevitably (and unwittingly) being perpetuated.

Citation

Linsley, R., McMurray, R., & Shrives, P. (2016). Consultation in the policy process: Douglasian cultural theory and the development of accounting regulation in the face of crisis. Public Administration, 94(4), 988-1004. https://doi.org/10.1111/padm.12212

Journal Article Type Article
Acceptance Date Jul 28, 2015
Online Publication Date Sep 17, 2015
Publication Date Dec 1, 2016
Deposit Date Aug 14, 2015
Publicly Available Date Sep 17, 2017
Journal Public Administration
Print ISSN 0033-3298
Electronic ISSN 1467-9299
Publisher Wiley
Peer Reviewed Peer Reviewed
Volume 94
Issue 4
Pages 988-1004
DOI https://doi.org/10.1111/padm.12212

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Copyright Statement
This is the accepted version of the following article: Linsley, R., McMurray, R. & Shrives, P. (2015). Consultation in the policy process: Douglasian cultural theory and the development of accounting regulation in the face of crisis. Public Administration, 94(4): 988-1004, which has been published in final form at https://doi.org/10.1111/padm.12212. This article may be used for non-commercial purposes in accordance With Wiley Terms and Conditions for self-archiving.




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