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Experiencing institutionalization: the development of new budgets in the UK devolved bodies

Ezzamel, Mahmoud, Hyndman, Noel, Johnsen, Åge, Lapsley, Irvine and Pallot, June 2007. Experiencing institutionalization: the development of new budgets in the UK devolved bodies. Accounting, Auditing & Accountability Journal 20 (1) , pp. 11-40. 10.1108/09513570710731191

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Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in organizational response to seemingly similar institutional pressures; and politicians' cognition of accounting numbers. Design/methodology/approach – The paper uses neo-institutional theory to examine the planning and budgeting documents of the devolved bodies and material gathered from semi-structured interviews. Findings – The findings point to a process of nested translations, from mission through aims and objectives to targets, with accounting numbers present only in the last stage whereby time-bounded targets are formulated and used to assess achievements. Because of the negotiations around the diverging interests of actors, the translation process is neither linear nor stable. Originality/value – The paper contributes to the literature by: examining the emergence and use of new accounting and budgeting systems in political organizations; understanding the experience of institutionalization of accounting practices; and exploring the impact of accounting reform on political deliberation and joined-up government.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HJ Public Finance
J Political Science > JN Political institutions (Europe) > JN101 Great Britain
J Political Science > JS Local government Municipal government
Uncontrolled Keywords: Accounting; Budgetary control; Business planning; Government; Organizations; United Kingdom
Publisher: Emerald
ISSN: 0951-3574
Last Modified: 04 Jun 2017 04:24

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