Staff profile

Professor Mariannunziata (Mariann) Liguori is Professor of Accounting at Durham University Business School, where she moved after working at Queen’s University Belfast and Bocconi University (Milan, Italy). In 2007/2008 she was invited, as a visiting scholar, for a research period at the University of Alberta Business School, in Canada.

She was awarded her PhD by Bocconi University, Milan. Her main research interests relate to accounting in the public and not-for-profit sectors, and include: (i) processes of change in management accounting and control; (ii) accounting and performance-management change in public and not-for-profit sectors: tools, rhetoric and organisational dynamics; and (iii) governance and management-control systems in outsourcing and privatisation practices of public services.

In 2015 she has been elected secretary of the British Accounting and Finance Association’s Public Services and Charities Special Interest Group. She is a member of the editorial board of Financial Accountability & Management and of the Journal of Public Budgeting, Accounting & Financial Management. She has edited a number of Special Issues in important journals in the area and published in a number of other leading journals in the field, such as Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting, Organisations Studies and Public Administration.

Mini Biography

Professor Mariannunziata (Mariann) Liguori is Professor of Accounting at Durham University Business School, where she moved after working at Queen’s University Belfast and Bocconi University. She has been secretary of the British Accounting and Finance Association’s Public Services and Charities SIG since 2015. She is a member of the editorial board of Financial Accountability & Management and of Journal of Public Budgeting, Accounting & Financial Management. Her research interests relate to processes of accounting change, control of outsourced public services and performance management in the public and not-for-profit sectors.

• Accounting and performance-management change in public and not-for-profit sectors: tools, rhetoric and organisational dynamics
• Governance and management-control systems in outsourcing and privatisation practices of public services
• Processes of change in management accounting and control

Authored book

• Charity accounting and reporting at a time of change
  
  Connolly, C., Hyndman, N., & Liguori, M. (2017). Charity accounting and reporting at a time of change. Chartered Accountants Ireland.

Chapter in book

• Reflecting on Management Change in the UK Public Sector: Was it all Worth it?
  
  Hyndman, N., & Liguori, M. (2024). Reflecting on Management Change in the UK Public Sector: Was it all Worth it?. In I. Lapsley & P. Miller (Eds.), The Resilience of New Public Management (pp. 317-344). Oxford University Press. https://doi.org/10.1093/oso/9780198883814.003.0014
• Accounting change in the public sector: rearranging deck chairs on the Titanic?
  
  Hyndman, N., & Liguori, M. (2024). Accounting change in the public sector: rearranging deck chairs on the Titanic?. In T. Rana & L. Parker (Eds.), The Routledge Handbook of Public Sector Accounting. Routledge. https://doi.org/10.4324/9781003295945-7
• Public-Sector Accountability: A Journey from Performance Measurement to Performance Governance
  
  Liguori, M., & Kelly, M. (2023). Public-Sector Accountability: A Journey from Performance Measurement to Performance Governance. In G. Carnegie & C. Napier (Eds.), Handbook of Accounting, Accountability and Governance (pp. 258-280). Edward Elgar. https://doi.org/10.4337/9781800886544.00022
• Public value as “performance”: politicians’ and managers’ perspectives on the importance of budgetary, accruals and non-financial measures
  
  Liguori, M., Sicilia, M., & Steccolini, I. (2014). Public value as “performance”: politicians’ and managers’ perspectives on the importance of budgetary, accruals and non-financial measures. In Public Value and Performance Management, Measurement and Reporting. Emerald.
• Politicians and Administrators: Two characters in search for a... role
  
  Liguori, M., Sicilia, M., & Steccolini, I. (2012). Politicians and Administrators: Two characters in search for a... role. In Reforming the Public Sector: How to Make the Difference? (pp. 157-172). Brookings Institution Press.
• Strengthening UN accountabilities: between managerial reforms and search for legitimacy
  
  Alesani, D., Liguori, M., & Steccolini, I. (2007). Strengthening UN accountabilities: between managerial reforms and search for legitimacy. In Management Reforms in International Organisation (pp. 97-115). NOMOS.

Journal Article

• Public Accountability in an Unpredictable World: Tales of the Unexpected
  
  Ferry, L., Hyndman, N., Liguori, M., & Midgley, H. (2024). Public Accountability in an Unpredictable World: Tales of the Unexpected. Abacus: A Journal of Accounting, Finance and Business Studies. Advance online publication. https://doi.org/10.1111/abac.12354
• Rationalising externally-driven change: Charities and the exploitation of new-practice requirements
  
  Hyndman, N., & Liguori, M. (2024). Rationalising externally-driven change: Charities and the exploitation of new-practice requirements. Nonprofit and Voluntary Sector Quarterly, 53(5), 1101-1128. https://doi.org/10.1177/08997640231204297
• The slings and arrows of outrageous fortune: Exploring resilience in the third sector
  
  Hyndman, N., Lapsley, I., & Liguori, M. (2024). The slings and arrows of outrageous fortune: Exploring resilience in the third sector. Financial Accountability and Management, 40(3), 247-259. https://doi.org/10.1111/faam.12400
• ‘Be a game changer and keep the ball rolling’: Exploring linkages between football clubs, charitable foundations and doing good
  
  Hyndman, N., & Liguori, M. (2024). ‘Be a game changer and keep the ball rolling’: Exploring linkages between football clubs, charitable foundations and doing good. Accounting, Auditing & Accountability Journal, 37(2), 502-529. https://doi.org/10.1108/aaaj-06-2022-5876
• Universities in a contested space: the dominance of calculative accounting practices and the development of a research agenda
  
  Hyndman, N., Lapsley, I., & Liguori, M. (2024). Universities in a contested space: the dominance of calculative accounting practices and the development of a research agenda. Financial Accountability and Management, 40(1), 3-15. https://doi.org/10.1111/faam.12383
• Performance Measurement in the Prison Sector: Highlights from the United Kingdom and the Republic of Ireland
  
  Liguori, M., & Kelly, M. (2023). Performance Measurement in the Prison Sector: Highlights from the United Kingdom and the Republic of Ireland. Accountancy Ireland. Advance online publication.
• Framing the use of performance management in universities: the paradox of business disciplines
  
  Hyndman, N., & Liguori, M. (2023). Framing the use of performance management in universities: the paradox of business disciplines. Accounting, Auditing & Accountability Journal, 36(4), 1194-1219. https://doi.org/10.1108/aaaj-08-2021-5423
• Many stones can form an arch, singly none: (Re-)establishing trust in charities
  
  Hyndman, N., Liguori, M., & McKillop, D. (2021). Many stones can form an arch, singly none: (Re-)establishing trust in charities. Financial Accountability & Management, 37(4), 385-398. https://doi.org/10.1111/faam.12286
• Legitimating accounting change in charities: when values count more than regulation
  
  Connolly, C., Hyndman, N., & Liguori, M. (2021). Legitimating accounting change in charities: when values count more than regulation. Journal of Accounting & Organizational Change, 17(1), 23-49. https://doi.org/10.1108/jaoc-09-2020-0128
• Legitimating accounting change in charities: When values count more than regulation
  
  Connolly, C., Hyndman, N., & Liguori, M. (2020). Legitimating accounting change in charities: When values count more than regulation. Journal of Accounting & Organizational Change, 17(1), 23-49.
• Accounting change in the Scottish and Westminster central governments: A study of voice and legitimation
  
  Hyndman, N., & Liguori, M. (2019). Accounting change in the Scottish and Westminster central governments: A study of voice and legitimation. Financial Accountability & Management, 35(4), 390-412. https://doi.org/10.1111/faam.12219
• Justifying public-sector accounting change from the inside: ex-post reflections from three countries
  
  Hyndman, N., Liguori, M., Meyer, R., Polzer, T., Seiwald, J., & Steccolini, I. (2019). Justifying public-sector accounting change from the inside: ex-post reflections from three countries. Abacus, 55(3), 582-609.
• Studying administrative reforms through textual analysis: the case of Italian central government accounting
  
  Liguori, M., Rota, S., & Steccolini, I. (2018). Studying administrative reforms through textual analysis: the case of Italian central government accounting. International Review of Administrative Sciences, 84(2), 308-333.
• Achieving radical change: a comparative study of public-sector accounting in Westminster and Scotland
  
  Hyndman, N., & Liguori, M. (2018). Achieving radical change: a comparative study of public-sector accounting in Westminster and Scotland. Accounting Auditing and Accountability, 31(2), 428-455.
• The power of language in legitimating public-sector reforms: when politicians "talk" accounting
  
  Liguori, M., & Steccolini, I. (2018). The power of language in legitimating public-sector reforms: when politicians "talk" accounting. British Accounting Review, 50(2), 161-173.
• Performance accountability: a study of the UK and Irish charity practices at a time of change
  
  Connolly, C., Hyndman, N., & Liguori, M. (2018). Performance accountability: a study of the UK and Irish charity practices at a time of change. Accounting, Finance and Governance Review, 24(1/2), 45-70.
• Legitimating change in the public-sector: the introduction of (rational?) accounting practices in the UK, Italy and Austria
  
  Hyndman, N., Liguori, M., Meyer, R., Polzer, T., Seiwald, J., & Steccolini, I. (2018). Legitimating change in the public-sector: the introduction of (rational?) accounting practices in the UK, Italy and Austria. Public Management Review, 20(9), 1374-1399.
• Charity accounting and reporting: Big challenges, big changes
  
  Connolly, C., Hyndman, N., & Liguori, M. (2017). Charity accounting and reporting: Big challenges, big changes. Accountancy Ireland, 49(4), 42-45.
• Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government.
  
  Hyndman, N., & Liguori, M. (2016). Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government. Accounting and Business Research, 46(4), 390-421.
• Public Sector Reforms: Changing Contours on an NPM Landscape
  
  Hyndman, N., & Liguori, M. (2016). Public Sector Reforms: Changing Contours on an NPM Landscape. Financial Accountability & Management, 32(1), 5-32.
• Control patterns in hybrid relationships: it matters what you do, not who you are
  
  Ditillo, A., Liguori, M., Sicilia, M., & Steccolini, I. (2015). Control patterns in hybrid relationships: it matters what you do, not who you are. Public Administration, 93(1), 212-229.
• The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences
  
  Hyndman, N., Liguori, M., Meyer, R., Polzer, Y., Tora, S., & Seiwald, J. (2014). The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences. Critical Perspectives On Accounting, 25(4/5), 388-408.
• Accounting, innovation and public-sector change. Translating reforms into change?
  
  Liguori, M., & Steccolini, I. (2014). Accounting, innovation and public-sector change. Translating reforms into change?. Critical Perspectives On Accounting, 25(4/5), 319-323.
• The supremacy of the sequence: key elements and dimensions in the process of change
  
  Liguori, M. (2012). The supremacy of the sequence: key elements and dimensions in the process of change. Organization Studies, 33(4), 507-539. https://doi.org/10.1177/0170840612443457
• Accounting and Public Sector Reforms: A Comparison of Italian and Canadian Municipalities
  
  Liguori, M. (2012). Accounting and Public Sector Reforms: A Comparison of Italian and Canadian Municipalities. Financial Accountability & Management, 28, 437-463.
• Accounting change: explaining the outcomes, interpreting the process
  
  Liguori, M., & Steccolini, I. (2012). Accounting change: explaining the outcomes, interpreting the process. Accounting Auditing and Accountability, 25(1), 27-70.
• Some like it non-financial... Politicians’ and managers’ views on the importance of accounting information
  
  Liguori, M., Sicilia, M., & Steccolini, I. (2012). Some like it non-financial... Politicians’ and managers’ views on the importance of accounting information. Public Management Review, 14, 903-922.
• Do environmental and task characteristics matter in the control of externalized local public services? Unveiling the relevance of party characteristics and citizens’ offstage voice
  
  Cristofoli, D., Ditillo, A., Liguori, M., Sicilia, M., & Steccolini, I. (2010). Do environmental and task characteristics matter in the control of externalized local public services? Unveiling the relevance of party characteristics and citizens’ offstage voice. Accounting Auditing and Accountability, 23(3), 350-372.
• Politicians vs. managers: roles and interactions in accounting cycles
  
  Liguori, M., Sicilia, M., & Steccolini, I. (2009). Politicians vs. managers: roles and interactions in accounting cycles. International Journal of Public Sector Management, 22(4), 310-323.
• How to make the case for change
  
  Hyndman, N., & Liguori, M. (n.d.). How to make the case for change. The CA Magazine, 48-49.

Report

• Central Government Accounting: Arguing For and Legitimating Change
  
  Hyndman, N., & Liguori, M. (2015). Central Government Accounting: Arguing For and Legitimating Change.