Understanding transparency in UK defence management

Published date01 August 2019
Date01 August 2019
DOIhttp://doi.org/10.1111/faam.12194
AuthorJohn Louth,Gabriela Thompson
Received: 27 January 2017 Revised: 12 June 2018 Accepted: 25 June 2018
DOI: 10.1111/faam.12194
ORIGINAL ARTICLE
Understanding transparency in UK
defence management
Gabriela Thompson1John Louth2
1Centre for Defence Studies, Department of War
Studies, King’s College London,UK
2RoyalU nited Services Institute, London,UK
Correspondence
GabrielaThompson, Department of War Studies,
King’sCollege London, Strand, London WC2R
2LS,UK.
Email:gabriela.thompson@kcl.ac.uk
Abstract
Transparency has become a keyword i nUK defence management,
but its meaning is unclear; there are those that argue that it is
too abstract to be implemented in its true essence, whilst others
argue that it is inherently incompatible with the New Public Man-
agement Model which dominates public sector management today.
Through observing the way individuals operationalise the concepti n
the defence community, we attempt to illustratewhat transparency
seems to mean in practice by focussing on how it is understood and
recognising the impact it has and is expected to have.
KEYWORDS
defence management, discourse, managerialism, New Public Man-
agement, transparency
1INTRODUCTION
The aim of this article is to understand what is meant by transparency in the context of defence and security.In par-
ticular,we consider how the notion of transparency is constructed and implemented, with a view to understanding its
effects and how these are legitimised within the defence community.1
In order to do so, we must look to understand what is meant by “transparency”.“Every event is conceptualized in
some relation to the past and the future, and thus narrativized” (Kociatkiewicz & Kostera,2016, p. 3); transparency as
a concept is doctrinally related to New Public Management (NPM) theory2(dominant in UK public management since
the 1980s), and thus intrinsically linked to the managerial narrative(Hood, 1991).
There are two doctrinal components of NPM in particular which affect the construction of the notion of trans-
parency and its practice in the UK defence sector3: the need for hands-on professional management, leading to the
clear assignment of responsibility and thus accountability,and the requirement for explicit standards for measures of
performance (Hood, 1991, p. 4). In practice, these doctrines
refer to: coverage(including a focus on general government); recording basis (including accruals accounting); val-
uation and recognition (including the measurement of government assets); and classification (including the dis-
aggregation of expenditureon an economic and functional basis). (Heald, 2003, p. 733)
The need for some form of measurement of transparency in public management in general arose from concerns
regarding integrity in the running of public business (Heald, 2003, p. 725). The primary critique of the pre-NPM
246 c
2019 John Wiley & Sons Ltd wileyonlinelibrary.com/journal/faam FinancialAcc & Man. 2019;35:246–257.

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