Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach

Mutiganda, Jean Claude

doi:10.1016/j.cpa.2013.08.003

Cited by 56 publications

(59 citation statements)

References 55 publications

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“…However, recent studies reveal that the characteristics of the discourse of corporate risk management may not be adopted holistically across the public sector because the public‐sector operates under a different organisational context from the corporate sector. Much of this is due to public‐sector agencies undergoing change in their management cultures from public‐sector managerialism to corporate managerialism, the values of which are in tension with each other (English ; Mutiganda ). It is argued that under these circumstances, it is overly simplistic to assume that a corporate control mechanism such as risk management could be similarly adopted and diffused in the public sector without any problems (Woods ).…”

Section: Introductionmentioning

confidence: 99%

Diffusion of Corporate Risk‐Management Characteristics: Perspectives of Chief Audit Executives through a Survey Approach

Christopher

Sarens

2017

Aust J Public Adm

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This study examines how corporate risk-management characteristics in Australian public universities have diffused under an environment of conflicting management cultures. The findings reveal that corporate risk-management characteristics have diffused in a pluralist form to satisfy stakeholders of different management approaches across its governance levels as opposed to a unilateral form aligned to the corporate approach. The accepted practice of this adapted version challenges the existing notion that the adoption of corporate control processes in the public sector is problematic, and provides insights into the emergence of a hybrid control process to address the needs of multiple stakeholders. These findings have policy implications for defining a new hybrid governance-control paradigm for the public sector as an alternative to the corporate-influenced control paradigm, and provide avenues for further research to confirm the phenomenon with other corporate control processes, public-sector entities, and if so its impact on effective governance.

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Section: Introductionmentioning

confidence: 99%

Diffusion of Corporate Risk‐Management Characteristics: Perspectives of Chief Audit Executives through a Survey Approach

Christopher

Sarens

2017

Aust J Public Adm

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“…As the number of uses of contingency theory is significant, we separate contingency theory from organizational theory for accuracy purposes. 2015Becker, 2014Becker, Jagalla, and Skaerbaek, 2014Boitier and Riviere, 2013Brownell, 1985Bruns Jr. and Waterhouse, 1975Bryer, 2014Covaleski and Dirsmith, 1983Covaleski and Dirsmith, 1988Covaleski, Dirsmith, and Jablonsky, 1985Covaleski, Dirsmith, and Weiss, 2013 de Waal, Hermkens-Janssen, and de Ven, 2011 Edwards, Ezzamel, and Robson, 1999Edwards, Ezzamel, and Robson, 2005Edwards, Ezzamel, Robson, and Taylor, 1996Elmassri and Harries, 2011Ezzamel, Robson, and Stapleton, 2012Ezzamel, Hyndman, Johnsen, Lapsley, and Pallot, 2007Ezzamel, Hyndman, Johnsen, and Lapsley, 2014Fowler, 2009Frow, Marginson, and Ogden, 2010Goddard, 2004Gooneratne and Hoque, 2016 Henttu-Aho and Järvinen, 2013 Hyvonen and Jarvinen, 2006Joensson, 1982Kuruppu, Adhikari, Gunarathna, Perera, and Karunarathna, 2016Lapsley and Rios, 2015Lukka, 1988Marginson, 1999Mutiganda, 2013Parker, 2002Pettersen, 2001Preston, Cooper, and Coombs, 1992 (The table is continued on the next page.) the 1970s.…”

Section: Sociology-based Budgeting Research With Theorymentioning

confidence: 99%

In Search of a Theory of Budgeting: A Literature Review

Kenno¹,

Lau²,

Sainty³

2018

Accounting Perspectives

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Budgeting is used throughout all types of organizations and is a significant topic of accounting research. In order to advance the discussion of the benefits and drawbacks of budgeting, future budgeting research will benefit from a comprehensive review of the theories used by previous budgeting researchers. This literature review highlights the major theoretical perspectives and specific theories used in budgeting research as well as the common variables used and methodologies, among other observations of budgeting research in 249 articles. Although we find no cohesive theory of budgeting, we identify the importance of a unified thought process to budgeting research and provide insights for future work in the area. EN QUÊTE D'UNE THÉORIE DES PROCESSUS BUDGÉTAIRES : UNE ANALYSE DOCUMENTAIRE RÉSUMÉLes processus budgétaires sont utilisés dans toutes les formes d'organisations et retiennent beaucoup l'attention des chercheurs en comptabilité. Pour faire en sorte que progresse l'analyse des avantages et des inconvénients des processus budgétaires, les chercheurs qui s'intéressent à ce sujet bénéficieront, dans leurs travaux à venir, d'une compilation exhaustive des théories utilisées par les chercheurs précédents. L'analyse documentaire proposée par les auteures met en relief les principales perspectives théoriques dans lesquelles le sujet est abordé et les théories précises adoptées dans la recherche sur les processus budgétaires ainsi que les variables et les méthodologies communément utilisées, entre autres observations tirées des travaux réalisés dans ce domaine, décrits dans 249 articles. Bien que les auteures ne notent pas de cohésion dans les théories avancées relativement aux processus budgétaires, elles mesurent l'importance d'un processus de réflexion cohésif dans la recherche sur les processus budgétaires et proposent des pistes de recherche future dans le domaine.Mots clés : analyse documentaire; comptabilité de gestion; processus budgétaires; théorie * Accepted by Pascale Lapointe-Antunes. We would like to thank Pascale Lapointe-Antunes for the opportunity, anonymous reviewers, Alan Webb, and participants at CAAA for their helpful and insightful comments. All other mistakes are our own. 508ACCOUNTING PERSPECTIVES / PERSPECTIVES COMPTABLES 2. A subjective act at the best of times, we understand that there may be a few discrepancies should another set of researchers choose to do the same literature review that we have done. However, we worked to ensure integrity of the classification process.

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“…However, little is known about the effectiveness of these financial management tools in regulating the use of resources by ALBs in a climate of fiscal stress, and where there may be considerable divergence between the intentions of centrally imposed policy and the realities of implementation in diverse institutional settings with traditionally high degrees of autonomy (Mutiganda, ). What factors influence this effectiveness?…”

Section: The Delegated Finance Problemmentioning

confidence: 99%

“…The growth of governmental regulation of expenditure by ALBs is the key way in which governments have attempted to address the delegated finance problem, implementing financial management tools which more closely regulate the expenditure of ALBs while retaining the autonomy of ALBs to deliver policy objectives. 1 However, little is known about the effectiveness of these financial management tools in regulating the use of resources by ALBs in a climate of fiscal stress, and where there may be considerable divergence between the intentions of centrally imposed policy and the realities of implementation in diverse institutional settings with traditionally high degrees of autonomy (Mutiganda, 2013). What factors influence this effectiveness?…”

Section: The Delegated Finance Problemmentioning

confidence: 99%

Delegation in Hard Times: The Financial Management of Arm's Length Bodies in the UK

Tonkiss

2016

Financ Acc Manag

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This paper explores the effectiveness of financial management tools in regulating the use of resources by arm's length bodies (ALBs) in a period of fiscal stress. The paper presents research undertaken into the implementation of a new financial management tool for ALBs in the UK since the 2008 financial crisis. Drawing on conflict ambiguity theory, the paper shows how the effectiveness of such tools is affected by deep‐rooted tensions implicit within public governance. This gives rise to micro‐level conflict over the means of achieving fiscal regulation, underpinned by macro‐level ambiguity over the logic of governance pursued by the government.

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Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach

Cited by 56 publications

References 55 publications

Diffusion of Corporate Risk‐Management Characteristics: Perspectives of Chief Audit Executives through a Survey Approach

Diffusion of Corporate Risk‐Management Characteristics: Perspectives of Chief Audit Executives through a Survey Approach

In Search of a Theory of Budgeting: A Literature Review

Delegation in Hard Times: The Financial Management of Arm's Length Bodies in the UK

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