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Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity

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  • Gooneratne, Tharusha N.
  • Hoque, Zahirul

Abstract

In this paper we develop an understanding of the roles played by external institutional forces and organizational entrepreneurs acting as agents in the institutionalization of the budgeting system within a hybrid state-owned entity. Drawing upon the notions of external institutions and agency of institutional entrepreneurs within institutional theory, we investigated this phenomenon using data from field-interviews, observations and archival documents. Our analysis of the findings suggests that the institutionalization of the budgeting system in a hybrid entity is materialized amid external institutional influences, deliberations of key organizational agents, and more importantly the idiosyncrasies in the competitiveness and complexity of the particular industry and the organizational setting. We contribute to the current body of literature on institutionalization of management control techniques at the practice level and management control in hybrid entities.

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  • Gooneratne, Tharusha N. & Hoque, Zahirul, 2016. "Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 58-70.
    • Handle: RePEc:eee:crpeac:v:36:y:2016:i:c:p:58-70
    DOI: 10.1016/j.cpa.2015.12.003
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    2. Janni Grouleff Nielsen & Rainer Lueg & Dennis van Liempd, 2019. "Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises," Sustainability, MDPI, vol. 11(8), pages 1-23, April.
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    4. Pham Quang Huy & Vu Kien Phuc, 2022. "Insight into the Critical Success Factors of Performance-Based Budgeting Implementation in the Public Sector for Sustainable Development in the COVID-19 Pandemic," Sustainability, MDPI, vol. 14(20), pages 1-37, October.
    5. Timo TREMML, 2019. "Linking Two Worlds? Entrepreneurial Orientation In Public Enterprises: A Systematic Review And Research Agenda," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 90(1), pages 25-51, March.
    6. Tasneem Sadiq & Rob van Tulder & Karen Maas, 2022. "Building a Taxonomy of Hybridization: An Institutional Logics Perspective on Societal Impact," Sustainability, MDPI, vol. 14(16), pages 1-22, August.
    7. Adeyemi Adebayo & Barry Ackers, 2023. "Theorising hybridity in state-owned enterprises (SOEs)," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(4), pages 1249-1275, December.

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