Neoliberalism, Accounting and the Transformation of Subjectivities in Social Work: A Study on the Implementation of Personal Budgets

30 Pages Posted: 1 Mar 2020

See all articles by Danny Chow

Danny Chow

University of York

Enrico Bracci

University of Ferrara

Date Written: January 31, 2020

Abstract

This study examines, through the case of Personal Budgets in England, the role of accounting in transforming the subjectivities of social workers through a Foucauldian lens. The findings show how accounting can reshape the subjectivities of social workers serving as intermediaries responsible for the frontline implementation of neoliberal reforms. It does so through an empirical demonstration on how accounting harnesses an individual’s autonomy and responsibility to nurture ‘productive’ relationships between citizens and the state. Furthermore, the findings also highlight the vulnerability of social workers’ subjectivities from the installation of an accounting infrastructure with multiple capabilities. This study contributes to a more nuanced understanding of how neoliberal policies transforms subjectivities in social work and adds to the literature on accounting’s biopolitical role in the reconstitution of such subjectivities. It also addresses the relative neglect of studies examining the role of accounting in neoliberal transformations of social work which, despite its significance for an ageing society and its attendant consequences for public finances, receives far less attention than healthcare reforms.

Keywords: Neoliberal; Accounting; Social work; Subjectivity; Foucault

JEL Classification: M4

Suggested Citation

Chow, Danny S. L. and Bracci, Enrico, Neoliberalism, Accounting and the Transformation of Subjectivities in Social Work: A Study on the Implementation of Personal Budgets (January 31, 2020). Available at SSRN: https://ssrn.com/abstract=3529221 or http://dx.doi.org/10.2139/ssrn.3529221

Danny S. L. Chow (Contact Author)

University of York ( email )

The York Management School
Freboys Lane
York, North Yorkshire YO10 5GD
United Kingdom

HOME PAGE: http://https://www.york.ac.uk/management/staff/danny-chow/

Enrico Bracci

University of Ferrara ( email )

Via Voltapaletto, 11
Via Voltapaletto, 11
Ferrara, Ferrara 44121
Italy

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