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Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach |
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| Authors: | Jean Claude Mutiganda |
| Institution: | 1. Department of Accountancy, Boler School of Business, John Carroll University, University Heights, OH 44118, USA;2. Department of Accounting & Finance, School of Business, St. John Fisher College, Rochester, NY 14618, USA;3. Durham University Business School, Queen''s Campus, Stockton TS17 6BH, UK;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. Graduate School of Business, University of Wisconsin-Madison, United States;2. Seal College of Business Administration and The Social Thought Program, The Pennsylvania State University, United States;3. Department of Accounting, University of Idaho, United States |
| Abstract: | This paper analyses the impact of the institutionalisation of governance and budgetary policies on the accountability of organisational actors from an institutional and critical realism perspective. The study extends the framework by Burns and Scapens (2000) to critical realism. Findings from field studies conducted in two public hospital districts in Finland show two institutions of budgetary governance: the political and the technical. Accountability practices depend on how the institutionalised policies have reduced or increased the gaps between the real, the actual and the empirical domains of reality of the organisational actors involved and the governance policy that prevails at a given domain of reality. The use of budgetary information as a tool of governance and accountability in the empirical field of the study cannot be taken for granted. |
| Keywords: | Accountability Governance Critical realism Institutional change Budgeting Public sector |
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