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Agency and structure in budgeting: Thesis, antithesis and synthesis

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  • Kilfoyle, Eksa
  • Richardson, Alan J.

Abstract

The accounting literature has used agent-centered and structure-centered theories to explain the design, operation and consequences of budgeting systems. These perspectives have traditionally been presented as alternative and mutually exclusive approaches to understanding budgeting phenomena – as thesis and antithesis. We return to Macintosh and Scapens’ (1990) call to reexamine the relationship between agency and structure in management accounting research and explore the emerging synthesis that could provide new directions for research on budgeting.

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  • Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.
    • Handle: RePEc:eee:crpeac:v:22:y:2011:i:2:p:183-199
    DOI: 10.1016/j.cpa.2010.06.013
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    8. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    9. Stergiou, Konstantinos & Ashraf, Junaid & Uddin, Shahzad, 2013. "The role of structure and agency in management accounting control change of a family owned firm: A Greek case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 62-73.
    10. Okafor, Chinwuba & Otalor, John, 2018. "Budget Participation And Budgetary Slack: Evidence From Quoted Firms In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 7(2), pages 106-118, December.
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    12. John Burns & Martin Quinn, 2011. "The routinisation of management controls in software," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(1), pages 5-24, September.
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    15. Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
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