The Dynamics of Reforms in the Delivery of Public Services and Management Controls in an Irish Local Authority During a Period of Austerity

The purpose of this study, is to investigate the dynamics of reforms (i.e. why and how) in the delivery of public services and management controls in an Irish local authority, paying particular attention to the role of a newly appointed CEO and austerity measures. The case study method is adopted. Several complementary socio-political theoretical lenses are adopted to give greater emphasis to agency and structure including concepts such as institutional entrepreneurship, institutional contradictions, institutional change, organisational change and power. Such theoretical pluralism illuminates the complex nature of public service reforms in an Irish local authority, as it sought to realise services efficiency targets in times of austerity. This study makes important contributions to research on public service deliveries and management controls. As far as its author is aware, this study is the first of its kind to detail the unfolding journey of reform in the delivery of services and management controls in an Irish local authority that faced the significant challenges of austerity. Hence, for this reason alone the research contributes significantly towards the development of new knowledge in this important area. Furthermore, an in-depth process-oriented account of a purposeful institutional entrepreneur, utilising management accounting information, power and communication, in reforming the delivery of public services and management controls, is provided. Also revealed is how external factors, such as the 2008 financial crisis and subsequent central government funding cuts, enabled rather than constrained, institutional entrepreneurship. In addition, the case findings informed, how in conditions of austerity, the fundamentals of budgetary control became easier to enforce.