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Budgeting « as practice » in a public agency
[Le budget « as practice » dans une agence publique]

Author

Listed:
  • Samir El Baz
  • Frédéric Gautier

    (CERAPS - Centre d'Etudes et de Recherches Administratives, Politiques et Sociales - UMR 8026 - Université de Lille - CNRS - Centre National de la Recherche Scientifique)

Abstract

Since 1998, under the impetus of New Public Management, fundamental reforms happened in France including an Organic Law on the Finance Act. The annual budget is structured around missions, programs and actions, expressed in terms of measurable outputs (Jones and al. 2013). In this paper we outline a distinctive practice theory approach in order to explore what budgeting process "as practice" may be. We mobilize previous studies which explore management accounting "as practice" (Ahrens and chapman, 2007; Mouristen, 1999; Jorgensen and Messner, 2010). This article explores the relationship between budgeting process and programming (strategy) in a public agency namely "Health Agency" and actors who are involved in budgeting process.

Suggested Citation

  • Samir El Baz & Frédéric Gautier, 2016. "Budgeting « as practice » in a public agency [Le budget « as practice » dans une agence publique]," Post-Print hal-01900507, HAL.
    • Handle: RePEc:hal:journl:hal-01900507
    Note: View the original document on HAL open archive server: https://hal.science/hal-01900507
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    References listed on IDEAS

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    1. Eero Vaara & Richard Whittington, 2012. "Strategy as practice : Taking Social Practices Seriously," Post-Print hal-02276672, HAL.
    2. Marine Portal & Évelyne Lande & Rowan Jones & Klaus Lüder, 2012. "French revolution and German circumspection: reforming budgeting and accounting in national governments," Post-Print hal-02480855, HAL.
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