Professor Irvine Lapsley

Picture of Irvine Lapsley

Professor of Accounting Emeritus

Email: SXJ2aW5lLkxhcHNsZXlAZWQuYWMudWs=
Phone: +44(0)131 6503790
Room: 17 Buccleuch Place, Edinburgh


Profile

Research interests

  • Public sector reforms, particularly the Audit Society
  • The role of accounting and transparency in New Public Management
  • Performance Management in public services
  • The impact of the Global Fiscal Crisis on government activities.

This includes research on charities, government (local and central) and the NHS.

Research activities include:

  • Director, Institute of Public Sector Accounting Research (IPSAR)
  • Editor, Financial Accountability & Management
  • Co Chair (with D. Hatherly), The New Thinking Group
  • Co Chair (with P. Miller, LSE), The New Public Sector Research Workshop
  • Co Chair (with M. Jegers (VUB) and B. Helmig (Mannheim), The EIASM Third Sector Research Workshop
  • Chair, Scientific Committee
  • The EIASM Public Sector Conference Member
  • CIMA Research Board Member,
  • EIASM Faculty Visiting Professor, University of Mannheim since 2009
  • Visiting Professor, University of Lund since 2010
  • Visiting Professor, Politecnico di Milano since 2012
  • Visiting Research Professor, Queen's University, Belfast from 2013.

Group membership

PhD Supervision

Irvine is supervising 0 PhD students

Website

http://www.business-school.ed.ac.uk/research/centres/public-sector-accounting-research


Publications

New public management: The story continues

Hyndman and Lapsley. (2016) Financial Accountability and Management 32 (4). 385-408.
Contribution to journal: Article

Managing health care in the digital world: A comparative analysis

Cucciniello, Lapsley and Nasi. (2016) Health Services Management Research.
Contribution to journal: Article
View / download (open access)

Democracy, governmentality and transparency: Participatory budgeting in action

Brun-Martos and Lapsley. (2016) Public Management Review 18.
Contribution to journal: Article

Humour and happiness in an NPM world: Do they speak in jest?

Hellstrom and Lapsley. (2016) Critical Perspectives on Accounting 37. 51-64.
Contribution to journal: Article

A private sector failure, a public sector crisis: The influence of the great recession

Hodges and Lapsley. (2016) Financial Accountability and Management.
Contribution to journal: Article

Modernizing public services: Subtle interplays of politics and management

Arnaboldi, Lapsley and Dal Molin. (2016) Journal of Accounting and Organizational Change 12 (4). 547-567.
Contribution to journal: Article

Understanding key factors affecting electronic medical record implementation: a sociotechnical approach

Cucciniello, Lapsley, Nasi and Pagliari. (2015) BMC Health Services Research.
Contribution to journal: Article
View / download (open access)

From Secrecy to Transparency: Accounting and the Transition from Religious Charity to Publicly-Owned Hospital

Robbins and Lapsley. (2015) British Accounting Review 47 (1). 19-32.
Contribution to journal: Article
View / download (open access)

Performance Management in the Public Sector: The Ultimate Challenge

Arnaboldi, Lapsley and Steccolini. (2015) Financial Accountability and Management 31 (1). 1-22.
Contribution to journal: Article

Accounting for Austerity: the Troika in the Eurozone

Cohen, Guillamón, Lapsley and Robbins. (2015) Accounting, Auditing & Accountability Journal 28 (6). 966-992.
Contribution to journal: Article

Making sense of government budgets: An internal transparency perspective

Lapsley and Ríos. (2015) Qualitative Research in Accounting and Management 12 (4). 377-394.
Contribution to journal: Article

Reforming Central Government: An Evaluation of An Accounting Innovation

Ezzamel, M., Hyndman, N., Johnsen, A. and Lapsley, I. (2014) Critical Perspectives on Accounting 25 (4-5). 409-422.
Contribution to journal: Article
View / download (open access)

The Success Story of the Eurozone Crisis? Ireland's Austerity Measures

Robbins and Lapsley. (2014) Public Money & Management 34 (2). 91-98.
Contribution to journal: Article
View / download (open access)

Enterprise-Wide Risk Management and Organizational Fit: A Comparative Study

Arnaboldi and Lapsley. (2014) Journal of Organizational Effectiveness: People and Performance 1 (4). 365-377.
Contribution to journal: Article
View / download (open access)

Accounting, Transparency and Governance: the Heritage Assets Problem

Biondi and Lapsley. (2014) Qualitative Research in Accounting and Management 11 (2). 146-164.
Contribution to journal: Article
View / download (open access)

City-Charity Partnerships And the Financial Crisis : Case Study Evidence

Lapsley and Agostino, D. (2013) Public Management Review 15 (5). 633-656.
Contribution to journal: Article

Shedding Light or Obfuscation? Audit in an NPM World

Lapsley. (2012).
Chapter in Book/Report/Conference proceeding: Chapter

Accounting Mutations: Accrual Accounting in the UK Public Sector

Lapsley. (2012).
Chapter in Book/Report/Conference proceeding: Chapter

Government Budgeting, Power and Negotiated Order

Lapsley, I., Midwinter, A., Nambiar, T. and Steccolini, I. (2011) Management Accounting Research 22 (1). 16-25.
Contribution to journal: Article

Bringing Business Expertise into Charities

Lapsley, I. and Lambert, V. (2011).
Chapter in Book/Report/Conference proceeding: Chapter

Current research in non-profit organisations' management

Angelé-Halgand, Helmig, Jegers and Lapsley. (2010) European Management Journal 28 (6). 401-402.
Contribution to journal: Editorial

Money Matters: Devolution and Resource Accounting and Budgeting, Devolution Briefing No 23

Lapsley, I., Ezzamel, M., Johnsen, A., Scarparo, S. and Hyndman, N. (2010).
Book/Report: Commissioned report

Management Accounting, Devolution and Democratic Accountability: Management Accounting; Devolution and Democratic Accountability

Lapsley, I., Ezzamel, M., Pallot, J., Johnsen, A., Scarparo, S. and Hyndman, N. (2010).
Book/Report: Commissioned report

From Bureaucracy to Responsive Management: A Comparative Study of Local Government Change

Lapsley, I., Pallot, J. and Levy, V. (2010).
Book/Report: Commissioned report

The Audit Society: Helping to Develop or Undermine Trust in Government

Lapsley, I. and Lonsdale, J. (2010).
Chapter in Book/Report/Conference proceeding: Chapter

The Modernisation of the State: The UK Comprehensive Spending Review

Lapsley, I. and Midwinter, A. (2010) Revue Francaise d'Administration Publique 136. 821-836.
Contribution to journal: Article

Leadership and Governance

Lapsley, I. and Lambert, V. (2010).
Chapter in Book/Report/Conference proceeding: Chapter

Asset Management in Cities: Polyphony in Action?

Lapsley, I. and Arnaboldi, M. (2010) Accounting, Auditing & Accountability Journal 23 (3). 392-419.
Contribution to journal: Article

Accounting for the City

Lapsley, I., Miller, P. and Panozzo, F. (2010) Accounting, Auditing & Accountability Journal 23 (3). 305-324.
Contribution to journal: Article

Congestion Charging: A Tale of Two Cities

Lapsley, I. and Giordano, F. (2010) Accounting, Auditing & Accountability Journal 23 (5). 671-698.
Contribution to journal: Article

On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity

Arnaboldi and Lapsley. (2009) European Accounting Review 18 (4). 809-836.
Contribution to journal: Article

New Public Management: Cruellest Invention of the Human Spirit?

Lapsley, I. (2009) Abacus 45 (1). 1-21.
Contribution to journal: Article

Media Scrutiny of Public Finances: Looking through a Glass Darkly

Henderson and Lapsley. (2009).
Contribution to conference: Paper

The NHS at 60: Adapting and surviving: (Foreword)

Lapsley and Schofield. (2009) Financial Accountability and Management 25 (4). 367-372.
Contribution to journal: Article

Accounting in Politics: Devolution and Democratic Accountability

Lapsley, I., Ezzamel, M., Hyndman, N. and Johnsen, A. (2008).
Book/Report: Book

Accounting and Democratic Accountability in Scotland

Lapsley and Midwinter, A. (2008). 74-91.
Chapter in Book/Report/Conference proceeding: Chapter

The Westminster Model of Government: Tensions and Challenges

Lapsley and Gamble, A. (2008). 8-17.
Chapter in Book/Report/Conference proceeding: Chapter

The NPM Agenda: Back to the Future

Lapsley, I. (2008) Financial Accountability and Management 24 (1). 77-96.
Contribution to journal: Article

Irish Voluntary Hospitals: An Examination of a Theory of Voluntary Failure

Lapsley, I. and Robbins, G. (2008) Accounting, Business and Financial History 18 (1). 61-80.
Contribution to journal: Article

Making Management Auditable: the Implementation of Best Value in Local Government

Lapsley, I. and Arnaboldi, M. (2008) Abacus 44. 22-47.
Contribution to journal: Article

Experiencing Institutionalization: The Development of New Budgets in the UK Devolved Bodies

Lapsley, Ezzamel, M., Hyndman, N., Johnsen, A. and Pallot, J. (2007) Accounting, Auditing & Accountability Journal 20. 11-40.
Contribution to journal: Article

Choice of Auditors and Earnings Management during the Asian Financial Crisis

Chia, Lapsley and Lee, H .W. (2007) Managerial Auditing Journal 22. 177-196.
Contribution to journal: Article

Measuring Fire Service Performance: A Comparative Study

Lapsley, Lambert, Carvalho, J. and Fernandes, M. (2006) International Journal of Public Sector Management 19.
Contribution to journal: Article

Redefining the Boundaries of Public Sector Accounting Research?

Lapsley and Lambert. (2006) Irish Accounting Review 13. 85-106.
Contribution to journal: Article

Accountingization, Trust and Medical Dilemmas

Lapsley, I. (2006).
Contribution to conference: Other

Conflict and Rationality: Accounting in Northern Ireland's Devolved Assembly

Johnsen, Lapsley, Ezzamel, M., Hyndman, N. and Pallot, J. (2005) Financial Accountability and Management 21. 33-55.
Contribution to journal: Article

Activity Based Costing in Healthcare: A UK Case Study

Lapsley and Arnaboldi, M. (2005) Research in Healthcare Financial Management 10. 59-73.
Contribution to journal: Article

Accounting, Accountability and Devolution: A Study of the Use of Accounting Information by Politicians in the Northern Ireland Assembly's First Term

Lapsley, Ezzamel, M., Hyndman, N., Jonsen, A. and Pallot, J. (2005) Irish Accounting Review 12. 39-62.
Contribution to journal: Article

The Diffusion of Management Accounting Innovations in the Public Sector: A Research Agenda

Henderson and Lapsley. (2004) Management Accounting Research 15. 355-374.
Contribution to journal: Article

Modern Costing Innovations and Legitimation: A Health Care Study

Lapsley and Arnaboldi, M. (2004) Abacus 40.
Contribution to journal: Article

Challenges in Managing Non-Profit Organisations: A Research Overview

Lapsley, Helmig, B. and Jegers, M. (2004) Voluntas 15. 101-116.
Contribution to journal: Article

Has Devolution Increased Democratic Accountability?

Johnsen, Lapsley, Ezzamel, M., Hyndman, N. and Pallot, J. (2004) Public Money & Management 24. 145-152.
Contribution to journal: Article

The Reform of Hospital Financing in Germany: An International Solution?

Lapsley and Lûngen, M. (2003) Journal of Health Organisation and Management 17. 360-372.
Contribution to journal: Article

The Diffusion of Accounting Practices in the New 'Managerial' Public Sector

Lapsley and Jackson, A. (2003) International Journal of Public Sector Management 16. 359-372.
Contribution to journal: Article

Accountingization v. Legitimation: A Comparative Study of the Use of Accounting Information in Intensive Care

Lapsley, Kurunmaki, L. and Melia, K. (2003) Management Accounting Research 14. 112-139.
Contribution to journal: Article

HipMod: development of a multi-agent audit-based computer simulation of hip fracture care

Lapsley, Bryan-Jones, J., Currie, C .T., Hoy, D. and Tierney, A .J. (2003) Health Informatics Journal 9. 183-197.
Contribution to journal: Article

Activity Based Costing, Modernity and the Transformation of Local Government

Lapsley and Arnaboldi, M. (2003) Public Management Review 5. 345-375.
Contribution to journal: Article

The Changing Public Sector: from Transition to Transformation

Lapsley. (2001) European Accounting Review 10. 501-504.
Contribution to journal: Article

Transforming the Public Sector: Management Consultants as Agents of Change

Lapsley and Oldfield, R. (2001) European Accounting Review 10. 523-543.
Contribution to journal: Article

The Accountant's Craft in the New Public Sector

Lapsley and Oldfield, R. (2001) Irish Accounting Review 8. 1-31.
Contribution to journal: Article

The Accounting:Clinical Interface - Implementing Budgets for Hospital Doctors

Lapsley. (2001) Abacus 37. 79-109.
Contribution to journal: Article

Clinical actions and financial constraints: the limits to rationing intensive care

Lapsley. (2001) Sociology of Health & Illness 23.
Article

Accounting, Modernity and Health Care Policy

Lapsley. (2001) Financial Accountability and Management 17. 331-350.
Contribution to journal: Article

Clinical actions and financial constraints: the limits to rationing intensive care

Lapsley and Melia, K. (2001) Sociology of Health & Illness 23. 729-746.
Contribution to journal: Article

On the Efficiency of Public, Welfare and Private Hospitals in Germany Over Time: A Sectoral Data Envelopment Analysis Study

Lapsley and Helmig, B. (2001) Health Services Management Research 14. 263-274.
Contribution to journal: Article

Modernisation versus Problematisation: Value-for-Money Audit in Public Services

Pong and Lapsley. (2000) European Accounting Review 4. 541-567.
Contribution to journal: Article

Accounting, Clinical Activity and Medical Audit

Mitchell and Lapsley. (1998) International Association of Management Journal 10. 13-32.
Contribution to journal: Article

The New Public Management Diaspora: The Health Care Experience

Lapsley. (1997) International Association of Management Journal 9. 1-12.
Contribution to journal: Article

The Puzzle of Hospital Doctors' Decision-making: An Exploratory Case Study

Lapsley. (1996) International Association of Management Journal 8. 1-19.
Contribution to journal: Article

Market Mechanisms and the Management of Health Care: The UK Model and Experience

Lapsley. (1994) International Journal of Public Sector Management 7. 15-25.
Contribution to journal: Article