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Budgeting as a means for control and loose coupling


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  • Covaleski, Mark A.
  • Dirsmith, Mark W.
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    Bibliographic Info

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

    Volume (Year): 8 (1983)
    Issue (Month): 4 (October)
    Pages: 323-340

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    Handle: RePEc:eee:aosoci:v:8:y:1983:i:4:p:323-340

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    Cited by:
    1. Berland, Nicolas, 2011. "Rhetoric and the fate of budgeting," Economics Papers from University Paris Dauphine 123456789/6741, Paris Dauphine University.
    2. Claire Dambrin & Caroline Lambert & Samuel Sponem, 2005. "Contrôle Et Changement : Une Perspective Néoinstitutionnelle," Post-Print halshs-00581182, HAL.
    3. Kakkuri-Knuuttila, Marja-Liisa & Lukka, Kari & Kuorikoski, Jaakko, 2008. "Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 267-291.
    4. Moll, Jodie & Hoque, Zahirul, 2011. "Budgeting for legitimacy: The case of an Australian university," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 86-101, February.
    5. Fabienne Villesèque-Dubus, 2007. "Le processus budgétaire comme processus d’interactions sociales:une approche par l’analyse de réseau social," Revue Finance Contrôle Stratégie,, vol. 10(3), pages 161-184, September.
    6. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    7. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    8. Fabienne Villesèque-Dubus & Pascale Amans & Agnès Mazars-Chapelon, 2010. "De la politisation à l'instrumentation d'un outil de gestion: le cas du budget dans les théâtres associatifs," Post-Print halshs-00676921, HAL.
    9. Sinikka Moilanen, 2008. "The role of accounting in the management control system: a case study of a family-led firm," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 165-183, September.
    10. Bruce Gurd, 2008. "Remaining consistent with method? An analysis of grounded theory research in accounting," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(2), pages 122-138, July.
    11. Larissa von Alberti-Alhtaybat & Khaldoon Al-Htaybat, 2010. "Qualitative accounting research: an account of Glaser's grounded theory," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 7(2), pages 208-226, June.
    12. Fabienne Villesèque-Dubus, 2005. "Vers une transversalisation des budgets : un essai d'observation et d'interprétation," Post-Print halshs-00483762, HAL.
    13. Dambrin, Claire & Lambert, Caroline & Sponem, Samuel, 2006. "Control and change studying the process of institutionalisation," Les Cahiers de Recherche 842, HEC Paris.
    14. Pascale Amans & Agnès Mazars-Chapelon & Fabienne Villesèque-Dubus, 2009. "Utilisation Instrumentale Et Politique Du Budget Dans Les Organisations Artistiques Et Culturelles : Le Cas De Quatre Scenes De Spectacle Vivant," Post-Print halshs-00460410, HAL.
    15. Dambrin, Claire & Lambert, Caroline & Sponem, Samuel, 2005. "Contrôle et changement : une perspective néo-institutionnelle," Economics Papers from University Paris Dauphine 123456789/2860, Paris Dauphine University.
    16. Walters, Melissa, 2004. "Alternative accounting thought and the prison-house of metaphor," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 157-187, February.


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