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When reform comes into play: budgeting as negotiations between administrations

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  • Peters, Katharina

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  • 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.
  • Handle: RePEc:eee:aosoci:v:26:y:2001:i:6:p:521-539
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    References listed on IDEAS

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    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.
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    Cited by:

    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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.

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