IDEAS home Printed from https://ideas.repec.org/p/zbw/wzbmet/fsii99505.html
   My bibliography  Save this paper

Wenn Reform ins Spiel kommt: Über das inneradministrative Verhandeln von Berliner Globalsummen

Author

Listed:
  • Peters, Katharina

Abstract

Begreift man Budgetierung als Spiel, dann sind die Spielparteien damit beschäftigt, möglichst viel Gestaltungsspielraum in Form von Geld zu wahren bzw. zu gewinnen. Bühne des Spieles ist in diesem Artikel ein Bereich öffentlichen Budgetierens, der zumeist Hinterbühne des Forschungsinteresses bleibt: Es geht um inneradministrative Verhandlungsstrukturen, mit denen Gelder vergeben werden. Am Fallbeispiel der hochverschuldeten Metropole Berlin werden Spielparteien und Spielregeln des Budgetierungsspieles vorgestellt sowie Arten, mit den vorhandenen Regeln ein Spiel zu spielen. Aufgrund der hohen Verschuldung Berlins wird eine Budgetreform initiiert. Deren Wirken läßt sich nicht losgelöst von dem bereits laufenden Spiel betrachten. Vielmehr stellt die Reform neue Ressourcen zur Verfügung, mit der bestehende Spielweisen unterstüzt, abgeändert, variiert werden. Mit der Anwendung der Metapher vom Spiel wird in diesem Artikel ein veränderter Zugang zum Thema Institutioneller Wandel möglich: Die Funktionsweise einer Reform im Prozeß ihrer Umsetzung läßt sich analysieren.

Suggested Citation

  • Peters, Katharina, 1999. "Wenn Reform ins Spiel kommt: Über das inneradministrative Verhandeln von Berliner Globalsummen," Discussion Papers, Research Group Metropolitan City Studies FS II 99-505, WZB Berlin Social Science Center.
  • Handle: RePEc:zbw:wzbmet:fsii99505
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/49634/1/318632896.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Pentland, Brian T. & Carlile, Paul, 1996. "Audit the taxpayer, not the return: Tax auditing as an expression game," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 269-287.
    2. Czarniawska-Joerges, Barbara & Jacobsson, Bengt, 1989. "Budget in a cold climate," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 29-39, January.
    3. Miller, Peter & O'Leary, Ted, 1990. "Making accountancy practical," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 479-498.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Peters, Katharina, 2001. "When reform comes into play: budgeting as negotiations between administrations," Accounting, Organizations and Society, Elsevier, vol. 26(6), pages 521-539, August.
    2. Peters, Katharina, 2000. "When reform comes into play: Budgeting as negotiations between administrations," Discussion Papers, Research Group Metropolitan City Studies FS II 00-501, WZB Berlin Social Science Center.
    3. Dixon, Keith, 2009. "Calculative practices in higher education: a retrospective analysis of curricular accounting about learning," MPRA Paper 18295, University Library of Munich, Germany.
    4. McSWEENEY, BRENDAN, 1997. "The Unbearable Ambiguity Of Accounting," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 691-712, October.
    5. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
    6. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    7. 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.
    8. Ahrens, Thomas & Mollona, Massimiliano, 2007. "Organisational control as cultural practice--A shop floor ethnography of a Sheffield steel mill," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 305-331.
    9. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    10. Mueller, Frank, 2018. "Taking Goffman seriously: Developing Strategy-as-Practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 53(C), pages 16-30.
    11. Andrew Yim, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," Management Science, INFORMS, vol. 55(12), pages 2000-2018, December.
    12. Bay, Charlotta, 2011. "Framing financial responsibility: An analysis of the limitations of accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 593-607.
    13. 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.
    14. Gustavo Alberto Ruiz Rojas, 2016. "Retórica y contabilidad: de la crítica retórica a la retórica crítica," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 25(1), pages 243-270, December.
    15. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
    16. Pentland, Brian T., 2000. "Will auditors take over the world? Program, technique and the verification of everything," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 307-312, April.
    17. Julia Black, 2008. "Constructing and contesting legitimacy and accountability in polycentric regulatory regimes," Regulation & Governance, John Wiley & Sons, vol. 2(2), pages 137-164, June.
    18. Oakes, Helen & Berry, Anthony, 2009. "Accounting colonization: Three case studies in further education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 343-378.
    19. 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.
    20. Aregbesola, O.D & Owosekun, A.O & Salawu, R.O, 2020. "Marital Status and Educational Background as Determinants of Tax Compliance in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 4(8), pages 777-783, August.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:wzbmet:fsii99505. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/wzbbbde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.