Change search
ReferencesLink to record
Permanent link

Direct link
Exploring public sector managers´ preferences for attracting consultants or academics as external experts
University of Groningen.
Stockholm University, Faculty of Social Sciences, School of Business.
University of Siena.
University of Siena.
2012 (English)In: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, Vol. 9, no 3, 205-227 p.Article in journal (Refereed) Published
Abstract [en]

Purpose – The purpose of this paper is to examine the reasons why public sector managers approacheither consultants or academics for their help in solving problems related to public sector accountingand management reforms.

Design/methodology/approach – A field study based on reactions to real-life constructs andanswers to questions about the experiences of public sector managers in Italian, Dutch and Swedishcentral government agencies.

Findings – Public sector managers approach consultants, due to their experience-based knowledge,for solving well-defined practical and technical problems. In the case of tacit knowledge, a stronginteraction between the public sector manager and the consultant, denoted as socialization, is thetypical way of knowledge transfer. In accordance with expectations, public sector managers approachacademics for advice regarding value-laden problems in their organization. However, academics also give advice about practical and technical issues, usually being the primary domain of consultants, butoften when impartial advice is required. Although the authors expected academics to transferknowledge rather detached from their clients (interiorization), this was not corroborated, because oftenacademics work closely with their counterparts in the client organization.Research limitations/implications – The theoretical framework was helpful in explaining therole of consultants, but it required refinement in explaining the role of academics as external experts.

Practical implications – The paper contributes to a better articulated set of preferences of publicsector managers in asking advice from either a consultant or an academic.

Originality/value – The paper offers a simultaneous and systematic empirical examination of theroles that consultants and academics play in public sector management and accounting reforms.

Keywords Consultants, Academic advisors, Public sector accounting and management, Accounting,Public sector accounting, Italy, Sweden, The Netherlands

Paper type Research paper

Place, publisher, year, edition, pages
2012. Vol. 9, no 3, 205-227 p.
National Category
Business Administration
URN: urn:nbn:se:su:diva-86039DOI: 10.1108/11766091211257443OAI: diva2:585949
Available from: 2013-01-10 Created: 2013-01-10 Last updated: 2013-01-11Bibliographically approved

Open Access in DiVA

No full text

Other links

Publisher's full text

Search in DiVA

By author/editor
Grönlund, Anders
By organisation
School of Business
In the same journal
Qualitative Research in Accounting & Management/Emerald
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Altmetric score

Total: 41 hits
ReferencesLink to record
Permanent link

Direct link