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The use of budgetary symbols in the political arena: An historically informed field study

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  1. Covaleski, Mark A. & Dirsmith, Mark W., 1995. "The preservation and use of public resources: Transforming the immoral into the merely factual," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 147-173.
  2. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
  3. Modell, Sven & Yang, ChunLei, 2018. "Financialisation as a strategic action field: An historically informed field study of governance reforms in Chinese state-owned enterprises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 41-59.
  4. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
  5. Khalifa, Rihab & Scarparo, Simona, 2021. "Gender Responsive Budgeting: A tool for gender equality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  6. van Helden, Jan & Caperchione, Eugenio & Pattaro, Anna Francesca, 2023. "Use and non-use of accounting information: The case of controversial projects in public and non-profit settings," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  7. Azlan Amran & Roszaini Haniffa, 2011. "Evidence in development of sustainability reporting: a case of a developing country," Business Strategy and the Environment, Wiley Blackwell, vol. 20(3), pages 141-156, March.
  8. Kaufman, Matt & Covaleski, Mark A., 2019. "Budget formality and informality as a tool for organizing and governance amidst divergent institutional logics," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 40-58.
  9. Solabomi Omobola Ajibolade, Ph.D, FCA, FIMLS, ACTI, 2013. "Drivers of Choice of Management Accounting System Designs in Nigerian Manufacturing Companies," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(9), pages 45-57, July.
  10. Roslender, Robin, 2013. "Stuck in the middle with who? (Belatedly) engaging with Laughlin while becoming re-acquainted with Merton and middle range theorising," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 228-241.
  11. Chwastiak, Michele, 2015. "Commodifying state crime: Accounting and “extraordinary rendition”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 1-12.
  12. repec:dau:papers:123456789/2860 is not listed on IDEAS
  13. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
  14. Eriksen, Scott D. & Urrutia, Ignacio, 2005. "An institutional sociology perspective of the implementation of activity based costing by Spanish health care institutions," IESE Research Papers D/582, IESE Business School.
  15. Ulrike Schmidt & Thomas Günther, 2016. "Public sector accounting research in the higher education sector: a systematic literature review," Management Review Quarterly, Springer, vol. 66(4), pages 235-265, December.
  16. Claire Dambrin & Caroline Virginie Lambert & Samuel Sponem, 2005. "Contrôle Et Changement : Une Perspective Néoinstitutionnelle," Post-Print halshs-00581182, HAL.
  17. Juhani Vaivio, 2008. "Qualitative management accounting research: rationale, pitfalls and potential," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(1), pages 64-86, March.
  18. Nirmala Nath & Umesh Sharma, 2014. "Performance Management Systems in the Public Housing Sector: Dissemination to Diffusion," Australian Accounting Review, CPA Australia, vol. 24(1), pages 2-20, March.
  19. Monir Zaman Mir & Abu Shiraz Rahaman, 2007. "Accounting and public sector reforms," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(2), pages 237-268, April.
  20. Margaret A. Abernethy & Wai Fong Chua, 1996. "A Field Study of Control System “Redesign†: The Impact of Institutional Processes on Strategic Choice," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 569-606, September.
  21. Farrar, Jonathan, 2011. "Tax fairness in Canadian government budgets: How fair is ‘fair’?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 365-375.
  22. Mostafa Jazayeri & Danture Wickramsinghe & Tharusha Gooneratne, 2011. "Convergence versus divergence of performance measurement systems," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(3), pages 292-314, August.
  23. 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.
  24. Scapens, Robert W., 2006. "Understanding management accounting practices: A personal journey," The British Accounting Review, Elsevier, vol. 38(1), pages 1-30.
  25. Bui, Binh & de Villiers, Charl, 2017. "Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty," The British Accounting Review, Elsevier, vol. 49(1), pages 4-24.
  26. Gooneratne, Tharusha N. & Hoque, Zahirul, 2016. "Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 58-70.
  27. Chwastiak, Michele, 2001. "Taming the untamable: planning, programming and budgeting and the normalization of war," Accounting, Organizations and Society, Elsevier, vol. 26(6), pages 501-519, August.
  28. Sebastian D. Becker & Martin Messner & Utz Schäffer, 2020. "The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from beyond Budgeting," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2224-2256, December.
  29. Robalo, Rui, 2014. "Explanations for the gap between management accounting rules and routines: An institutional approach," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 88-97.
  30. Zahirul Hoque & Manzurul Alam, 1999. "TQM adoption, institutionalism and changes in management accounting systems: a case study," Accounting and Business Research, Taylor & Francis Journals, vol. 29(3), pages 199-210.
  31. Scapens, Robert W. & Macintosh, Norman B., 1996. "Structure and agency in management accounting research: A response to Boland's interpretive act," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 675-690.
  32. Arwan Gunawan & Winwin Yadiati & Harry Suharman & K. Poppy Sofia, 2020. "Linkages to Budgetary Control and Budgetary Absorption Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 10(5), pages 304-316.
  33. Bhimani, Alnoor, 1999. "Mapping methodological frontiers in cross-national management control research," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 413-440, July.
  34. Lounsbury, Michael, 2008. "Institutional rationality and practice variation: New directions in the institutional analysis of practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 349-361.
  35. Papi, Luca & Bigoni, Michele & Deidda Gagliardo, Enrico & Funnell, Warwick, 2019. "Accounting for power and resistance: The University of Ferrara under the Fascist regime in Italy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 59-76.
  36. Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi, 2018. "A study of the linkages between rolling budget forms, uncertainty and strategy," The British Accounting Review, Elsevier, vol. 50(3), pages 306-323.
  37. 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, vol. 38(5), pages 333-364.
  38. Chua, Wai Fong, 1995. "Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 111-145.
  39. Luca Papi & Michele Bigoni & Giorgia Gobbo & Enrico Deidda Gagliardo, 2020. "Using accounting as a political weapon. The University of Ferrara and Italian Fascism," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 7-31.
  40. Chaturika Seneviratne & Zahirul Hoque, 2024. "The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1011-1036, March.
  41. repec:dau:papers:123456789/3234 is not listed on IDEAS
  42. Hanninen, Sakari, 1995. "Accountability lost?: An environmental struggle over the economic feasibility of incineration," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 175-192.
  43. Ozdil, Esin & Hoque, Zahirul, 2017. "Budgetary change at a university: A narrative inquiry," The British Accounting Review, Elsevier, vol. 49(3), pages 316-328.
  44. 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.
  45. Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 115-153., September.
  46. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
  47. Moore, David R.J., 2011. "Structuration theory: The contribution of Norman Macintosh and its application to emissions trading," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 212-227.
  48. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
  49. Jean Claude Mutiganda, 2016. "How do politicians shape and use budgets to govern public sector organizations? A position-practice approach," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 491-498, November.
  50. Solabomi Omobola Ajibolade, Ph.D, FCA, FIMLS, ACTI, 2013. "Drivers of Choice of Management Accounting System Designs in Nigerian Manufacturing Companies," International Journal of Business and Social Research, LAR Center Press, vol. 3(9), pages 45-57, September.
  51. 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.
  52. Mennicken, Andrea, 2002. "Bringing calculation back in: Sociological studies in accounting," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 3(3), pages 17-27.
  53. Mouritsen, Jan & Kreiner, Kristian, 2016. "Accounting, decisions and promises," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 21-31.
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