Froud, Julie; Haslam, Colin; Johal, Sukhdev; Shaoul, Jean; … - In: Accounting, Auditing & Accountability Journal 11 (1998) 1, pp. 99-125
Using the example of capital charging in UK hospitals, this paper shows how new public policy initiatives are justified through forms of persuasion without numbers and can be challenged with empirics. A reading of official and academic texts shows how the official problem definition focuses on...