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Budgeting and the construction of entities: struggles to negotiate change in Swedish municipalities

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  • Niklas Wällstedt
  • Roland Almqvist

Abstract

Budgeting has endured changes in management ideals, because it supports an instrumental rationality in which organizations should use their own resources to produce their own results. Budgeting depends on and enforces traditional and transactional systems based on predefined entities, such as single-purpose organizations and measurable outputs. This study investigates this issue and asks what types of entities budgeting needs, and where and when these entities can be negotiated and reconstructed. This study shows that budgeting and its reinforcement of traditional and transactional systems makes it difficult to proceed towards new management ideals based on cooperation, sharing, and responsiveness.

Suggested Citation

  • Niklas Wällstedt & Roland Almqvist, 2017. "Budgeting and the construction of entities: struggles to negotiate change in Swedish municipalities," Public Management Review, Taylor & Francis Journals, vol. 19(7), pages 1022-1045, August.
    • Handle: RePEc:taf:rpxmxx:v:19:y:2017:i:7:p:1022-1045
    DOI: 10.1080/14719037.2016.1243815
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    Cited by:

    1. Wällstedt, Niklas, 2020. "Sources of dissension: The making and breaking of the individual in Swedish aged care," Accounting, Organizations and Society, Elsevier, vol. 80(C).

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