Calculating Social Services

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Calculating Social Services

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Titel: Calculating Social Services
An ANT Study of the Roles of the Price in Decisions to Invest in Child Protection
Forfatter: Schrøder, Ida
Resume: In these terms a social case worker in a Danish local authority explains, why she was reluctant to accept the offer from a supplier of social services. She ended up choosing another supplier, which was judged to better meet the needs of the boy, at a price, which was better aligned with her expectations. The economizing (Miller & Power, 2013) of social work is indeed happening. The overall purpose of this PhD is to investigate how this results in the development of new management accounting practices (Chapman, Cooper, & Miller, 2009). My hope is first of all, that such knowledge will give detailed insights into how it is possible for social work professionals to be both accountable to the needs of the child and the budget of their department. Secondly, I hope this knowledge will make visual some of the management accounting practises that enables the children to get the help, they need and not only those management accounting practises that happen to the detriment of the children and clients (Brodkin, 2011; Lipsky, 2010; Munro, 2004). Doing the PhD. thesis within the field of management accounting research hopefully enables me to do, what Power and Miller (2013, p. 592) asks of us: “...scholars of organizations and management need to view accounting practices as central to their discipline rather than a merely technical and peripheral activity”. The remaining part of the Project Proposal is structured as follows: First a very brief introduction to the field of public sector social work. The rest falls in two main sections: The first section is a literature review, which aims to narrow down the scope of the study. Secondly the outline of the study is presented.
URI: http://hdl.handle.net/10398/9422
Dato: 2016-12-15
Note: Paper presented at The 9th International Public Sector Conference. Lissabon, Portugal September 6-8, 2016

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