IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v23y2014i4p593-623.html
   My bibliography  Save this article

When Organisations Deinstitutionalise Control Practices: A Multiple-Case Study of Budget Abandonment

Author

Listed:
  • Sebastian D. Becker

Abstract

Drawing on a framework of deinstitutionalisation, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalisation acted in each setting and show that abandonment was only achieved through skilful agency by dominant insiders to construct the need and manage for change. In addition, a finding of the study is that two of the four companies reversed the deinstitutionalisation and reintroduced traditional budgeting. This is explained by highlighting the role of remnants of formerly institutionalised practices and by demonstrating the importance of administrative and cultural controls which can support the abandonment of a central accounting control practice in the first place. Overall, this research extends previous studies of deinstitutionalisation by analysing a taken-for-granted practice at the micro-level and by giving a more agentic account of its processes.

Suggested Citation

  • Sebastian D. Becker, 2014. "When Organisations Deinstitutionalise Control Practices: A Multiple-Case Study of Budget Abandonment," European Accounting Review, Taylor & Francis Journals, vol. 23(4), pages 593-623, December.
  • Handle: RePEc:taf:euract:v:23:y:2014:i:4:p:593-623
    DOI: 10.1080/09638180.2014.899918
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09638180.2014.899918
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/09638180.2014.899918?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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. Ionela Ursu & Iuliana Georgescu, 2022. "Planning With Or Without Budgets? The €Œnew Controlling†Approach," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 30, pages 105-118, December.
    3. Novalia, Wikke & McGrail, Stephen & Rogers, Briony C. & Raven, Rob & Brown, Rebekah R. & Loorbach, Derk, 2022. "Exploring the interplay between technological decline and deinstitutionalisation in sustainability transitions," Technological Forecasting and Social Change, Elsevier, vol. 180(C).
    4. Tiina Henttu-Aho, 2018. "The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 327-360, December.
    5. Mareike Bergmann & Christian Brück & Thorsten Knauer & Anja Schwering, 2020. "Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 25-54, April.
    6. Sebastian D. Becker & Martin Messner & Utz Schäffer, 2020. "The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from beyond Budgeting," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2224-2256, December.
    7. Habib Mahama & Zhichao (Alex) Wang, 2023. "Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3253-3296, September.
    8. Rodney Coyte & Martin Messner & Shan Zhou, 2022. "The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3147-3188, September.
    9. Palermo, Tommaso, 2018. "Accounts of the future: a multiple-case study of scenarios in planning and management control processes," LSE Research Online Documents on Economics 86648, London School of Economics and Political Science, LSE Library.

    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:taf:euract:v:23:y:2014:i:4:p:593-623. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    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.