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The logics of budgeting: Theorization and practice variation in the educational field

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  • Ezzamel, Mahmoud
  • Robson, Keith
  • Stapleton, Pam
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    Abstract

    This paper examines the introduction of budgeting practices in situations where institutional logics are competing. The empirical cases, studied in two phases in the 1990s and in 2011, explore tensions that emerged between the new business logic, prevailing professional logic, and governance logic in the education field. We analyze the theorization of budgeting practices and their performative effect on cognition in organizations. We argue that competing logics in a field impact upon budgeting practices and theorization of the meanings attributed to budgetary outcomes. Our study contributes to the understanding of accounting in processes of institutional change, and the further development of neo-institutionalist theory by attending to the sources of practice variation and their relationship to competing logics. We advance four tentative theoretical propositions concerning the impact of multiple logics upon budgetary practices.

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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 37 (2012)
    Issue (Month): 5 ()
    Pages: 281-303

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    Handle: RePEc:eee:aosoci:v:37:y:2012:i:5:p:281-303

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    Web page: http://www.elsevier.com/locate/aos

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    Cited by:
    1. Covaleski, Mark A. & Dirsmith, Mark W. & Weiss, Jane M., 2013. "The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 38(5), pages 333-364.

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