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Purpose
The purpose of this paper is to utilise Williams' writings on hegemony in order to examine why and how in the last 25 years efficiency has come to dominate the public sector and to explore the consequences of this development.
Design/methodology/approach
The paper employs a literature‐based analysis and critique.
Findings
Williams' model is able to explain why and how the public sector has become preoccupied with a selective version of efficiency, the significant role played by accounting, and the cultural clashes encountered in the public sector.
Research limitations/implications
Williams' model could be used in a variety of settings for a variety of purposes.
Originality/value
Williams' writings are new to the accounting literature. The paper is novel also in that it uses Williams' writings to explain efficiency's dominance.
© Emerald Group Publishing Limited
2010
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