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Organizational Reform and Changing Ethics in Public Administration

A Case Study on 18th Century Dutch Tax Collecting

Bibliographic Data

ID6294879
AuthorsToon Kerkhoff (0000-0003-4717-5425, Leiden University, corresponding author)
Year2011
Volume21
Issue1
Pages117-135
Publication date2011-01-01
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenueJournal of Public Administration Research and Theory (JOURNAL)
Journal identifiersISSN: 1053-1858 • E-ISSN: 1477-9803
PublisherOxford University Press (PUBLISHER • GB)
DOI10.1093/jopart/mup042
OpenAlexW2056537875
LanguageEN
Citations received3
References cited13

Although ethics underlying public administration obviously changes over time, it remains largely unknown just how, when, or why this happens. This article presents a study on organizational reform in the system of taxation in Holland around 1748. Comparative use of Max Weber's characteristics of bureaucratization provides a historical perspective on the link between organizational reform and ethical change in public tax administration and also sheds light on other contemporary issues in public management, such as a public—private distinction and the legitimacy of public administration. The case addresses important theoretical questions as well. Do organizations change existing (ethical) ideas or is it actually the other way around? How much do time and sequencing matter when explaining such historical processes? How much strategic action is involved in designing new institutions? I argue how an eclectic institutionalist approach is necessary to answer such questions in general and to increase our understanding of organizational reform in relation to changing ethics in particular, bringing into perspective all too straightforward causal links between the two

Action (physics · Administration (probate law · Bureaucracy · Law and economics · Legitimacy · Perspective (graphical · Political science · Politics · Sociology · Law · Nonprofit Sector and Volunteering · Public Administration · Public Policy and Administration Research · Weber, Simmel, Sociological Theory

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  • The Perils of Privatization

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    Open Access•Edgar Kiser, Danielle Kane•Social Science History•2007

  • Historical Institutionalism in Comparative Politics

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    Open Access•Kathleen Thelen•Studies in American Political…•2000

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    Edgar Kiser, Joachim Schneider•American Sociological Review•1994

  • Increasing Returns, Path Dependence, and the Study of Politics

    Open Access•Paul Pierson•American Political Science Review•2000

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  • From privatized to government-administered tax collection

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Unique citing works3
Citations per year0,3
Citation span2016 - 2025 (10)
Citation velocityrecent
Highly citedNo
Citation typesNeutral: 3

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