The budgetary process of power and politics |
| |
| Authors: | Mark A. Covaleski |
| |
| Affiliation: | 1. Kent Business School, University of Kent, Canterbury, Kent CT2 7FS, United Kingdom;2. Department of Management & Innovation Systems, University of Salerno, Via Giovanni Paolo II 132, 84084 Fisciano, SA, Italy;1. School of Civil Engineering, Harbin Institute of Technology, Harbin 150090, China;2. Department of Civil Engineering, Monash University, Clayton, VIC 3800, Australia;3. International Institute for Urban Systems Engineering, Southeast University, Nanjing 210096, China;4. Department of Mechanical and Aerospace Engineering, Monash University, Clayton, VIC 3800, Australia;5. Department of Chemical Engineering, Monash University, Clayton, VIC 3800, Australia;1. Department of Accounting, Faculty of Management and Finance, University of Colombo, Colombo 3, Sri Lanka;2. La Trobe Business School, Department of Accounting, La Trobe University, Bundoora, Victoria,, Australia |
| |
| Abstract: | The traditional literature has long espoused the claim that budgeting facilitates and enables technically rational decision-making within organizations, and that good budgeting reflects organizational reality. In contrast, an emergent view reasons that budgeting systems may as much be constitutive of reality, that they are an integral part of the politics and power of organizational life and that they are used to legitimize action.The purpose of the paper is to consider the usefulness of the emergent theory in understanding budget-related behavior in six hospitals. More specifically, the complicity of budgeting in performing or not performing six management roles is examined. Based on intensive interviews with nursing managers, it is concluded that the emergent theory meaningfully describes much budget-related activity in the hospitals, but that double-reflexivity on the part of the researcher is necessary in order to understand both the merits and limitations in the emergent theory. Implications of the analysis and empirical inquiry are considered. |
| |
| Keywords: | |
| 本文献已被 ScienceDirect 等数据库收录！ |
|
