The logics of budgeting: Theorization and practice variation in the educational field

Ezzamel, Mahmoud; Robson, Keith; Stapleton, Pamela

doi:10.1016/j.aos.2012.03.005

Cited by 198 publications

(306 citation statements)

References 78 publications

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“…Similar to Amans et al [3]'s study, Ezzamel et al [8] finds there is a tension of logical thinking during budget setting process. That the budget relates to the number of students, budget motivates the education institutions to go for competition to get a larger number of students.…”

Section: Literature Reviewsupporting

confidence: 53%

“…Ezzamel et al [8] also investigates why budget is important in education sector in England and Wales. Similar to Amans et al [3]'s study, Ezzamel et al [8] finds there is a tension of logical thinking during budget setting process.…”

Section: Literature Reviewmentioning

confidence: 99%

“…For example, Ezzamel et al [8] studies the change of budgeting sytem in the English and Wales' schools as the UK government issued a new education reform act. As its institutional order was changed by embracing new public management concept, the prevailing institutional logic of education field that was teaching professionalism logic was changed to business logic.…”

Section: Research Frameworkmentioning

confidence: 99%

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The institutional logics of local government budget in Indonesia

Palupi

Febiandra

2017

SHS Web Conf.

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Abstract. This study asks how and why a local government settings budget. It aims to deliver an understanding on how a government entity perceives that budget is important element to manage public expenditures. It uses the S local government in Indonesia as a case study. This study applies Institutional Logics Theory as a theoretical framework in order to analyze data. Data is collected by interviewing seven key persons who directly involves in budgeting process. This research shows that the budgeting process includes determining the purposes of annual budget, setting up planned programs and actvities, determining the amount of revenue that will be collected, allocating resources to expenditures and setting up standar pricing. Some important points in the budgeting process are identified. Those are considering political aspect to determine local tax rate, focusing on competition with other local governments, fulfilling the political promise of local government leader to the constituents, involving community to determine planned program and activities, and allocating resources based on community basic needs. This study concludes that those points develop the institutional logics of politic and managerial in budget setting process.

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Section: Literature Reviewsupporting

confidence: 53%

Section: Literature Reviewmentioning

confidence: 99%

Section: Research Frameworkmentioning

confidence: 99%

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The institutional logics of local government budget in Indonesia

Palupi

Febiandra

2017

SHS Web Conf.

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“…However, the overwhelming impression from this literature is that the nature of the encounter between accounting and other forms of public sector operational expertise cannot be controlled by attending to a few simple variables of budgeting practice (Broadbent and Guthrie, 2008). Rather, it is complex and highly context dependent, depending very much on the micro-processes through which local responses to general policies and specific budgetary regimes emerge (Ezzamel et al, 2012;Hansson and Longva, 2014;Kurunmäki and Miller, 2011). This paper seeks to add to this literature by exploring a novel perspective on the intertwining of accounting and other forms of public sector operational expertise and its effects on public sector budgetary practices.…”

Section: Introductionmentioning

confidence: 99%

“…Frequently this issue has been conceptualised in terms of the relationship between accounting and various other forms of expertise, notably those found in the health sector (Kurunmäki, 1999;Llewellyn and Northcott, 2005), social services (Bracci, 2014;Llewellyn, 1998), and education (Ezzamel et al, 2012;Oakes and Berry, 2009), all of which represent significant shares of public expenditure. The nature of the relationship between accounting and other forms of expertise has inspired different theoretical positions: Whereas some scholars have emphasised the potential of accounting to dominate the expertise and ethos that used to underpin public services (Alam and Lawrence, 2009;Broadbent and Laughlin, 1998;Laughlin and Broadbent, 1993;Mennicken, 2013), others have highlighted the complexities of the interaction between accounting and other forms of expertise (Bracci, 2014;Llewellyn, 1998;Mutiganda, 2014), and the various ways in which they might hybridise (Kurunmäki, 2004;Kurunmäki and Miller, 2011;Miller et al, 2008).…”

Section: Introductionmentioning

confidence: 99%

The hybridising of financial and service expertise in English local authority budget control

Ahrens

Ferry

Khalifa

2018

QRAM

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This article is c Emerald Group Publishing and permission has been granted for this version to appear here http://dro.dur.ac.uk/23928. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited Additional information: Use policyThe full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-pro t purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details. Structured abstractPurpose -This paper traces the hybridising of financial and service expertise in English local authority budget control in order to provide a more comprehensive understanding of the contexts that gave rise to hybridisation than do previous accountability research frameworks.Design/methodology/approach -Using practice theory this paper interprets findings from a field study of Newcastle City Council and a review of relevant local authority regulation for England, stretching back to the 1980s.Findings -The hybridisation of financial and service expertise has entailed major changes to the practices on which local authority management depends, fuelled by a changing societal role of local authorities. Frequently, local authorities are no longer providers of public services but enablers who purchase services and manage arms-length contracts. This paper identifies some of the ways in which three structural elements that underpin local authority management practices have evolved to give rise to novel practices.Research implications/limitations -Even though this paper's research into changing regulatory frameworks, rules, and evolving local authority financial practices is based on institutional changes in England since the 1980s, the fieldwork element which fleshes out certain implications for local authority practices has focused on Newcastle City Council. Future research could fruitfully examine these issues in other local authorities.Practical implications -The hybridisation of financial and service expertise has contributed to reshaping local government beyond the rules that are put in place for regulating the sector by giving rise to new practices. Recent key developments include new service delivery arrangements, for example, through council-owned subsidiaries or third sector organisations. It is important that, in an austerity context, new risks to 'off the books' service quality is matched by new control and audit arrangements. Moreover, the professional bodies that service local government should recognise the new forms of hybridisation of finance and service expertise, and ensure arrangements for the changing skill sets of those...

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