IDEAS home Printed from https://ideas.repec.org/p/zbw/wzbmet/fsii00501.html
   My bibliography  Save this paper

When reform comes into play: Budgeting as negotiations between administrations

Author

Listed:
  • Peters, Katharina

Abstract

In this article budgeting is considered as a game. It is analysed in an area of public budgeting that usually remains behind the scenes to research: the intra-administrative negotiating structures by which money is distributed. Taking the example of the highly indebted metropolis Berlin, the administrations were confronted with a politically initiated budget reform. The reform cannot be analysed detached from the already ongoing game. Moreover the reform did make new resources available to support, modify, and vary the existing ways of approaching the aim of the game: to retain or gain as much leeway as possible in the form of money. The ethnographic use of the game metaphor differs from the symbolic or instrumental approach to the subject of institutional change, by allowing analysis of how budget reform functions in the implementation process.

Suggested Citation

  • Peters, Katharina, 2000. "When reform comes into play: Budgeting as negotiations between administrations," Discussion Papers, Research Group Metropolitan City Studies FS II 00-501, WZB Berlin Social Science Center.
    • Handle: RePEc:zbw:wzbmet:fsii00501
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/49630/1/318633019.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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. Horwitz, Matthias (Ed.) & Joerges, Bernward (Ed.) & Potthast, Jörg (Ed.), 1996. "Stadt und Film: Versuche zu einer visuellen Soziologie," Discussion Papers, Research Group Metropolitan City Studies FS II 96-503, WZB Berlin Social Science Center.
    3. Czarniawska-Joerges, Barbara & Jacobsson, Bengt, 1989. "Budget in a cold climate," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 29-39, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Peters, Katharina, 1999. "Wenn Reform ins Spiel kommt: Über das inneradministrative Verhandeln von Berliner Globalsummen," Discussion Papers, Research Group Metropolitan City Studies FS II 99-505, WZB Berlin Social Science Center.
    2. 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.
    3. Ahrens, Thomas & Mollona, Massimiliano, 2007. "Organisational control as cultural practice--A shop floor ethnography of a Sheffield steel mill," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 305-331.
    4. Mueller, Frank, 2018. "Taking Goffman seriously: Developing Strategy-as-Practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 53(C), pages 16-30.
    5. Andrew Yim, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," Management Science, INFORMS, vol. 55(12), pages 2000-2018, December.
    6. Pentland, Brian T., 2000. "Will auditors take over the world? Program, technique and the verification of everything," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 307-312, April.
    7. Ausloos, Marcel & Cerqueti, Roy & Mir, Tariq A., 2017. "Data science for assessing possible tax income manipulation: The case of Italy," Chaos, Solitons & Fractals, Elsevier, vol. 104(C), pages 238-256.
    8. Vollmer, Hendrik, 2007. "How to do more with numbers: Elementary stakes, framing, keying, and the three-dimensional character of numerical signs," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 577-600, August.
    9. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.
    10. Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
    11. Potthast, Jörg, 1998. "'Sollen wir mal ein Hochhaus bauen?' Das Architekturbüro als Labor der Stadt ['What about constructing a high-rise building?' The architect's office as urban laboratory]," Discussion Papers, Research Group Metropolitan City Studies FS II 98-502, WZB Berlin Social Science Center.
    12. Carlene Beth Wynter & Lynne Oats, 2021. "Knock, Knock: The Taxman’s at Your Door! Practice Sense, Empathy Games, and Dilemmas in Tax Enforcement," Journal of Business Ethics, Springer, vol. 169(2), pages 279-292, March.
    13. June Pallot, 2001. "Transparency in local government: antipodean initiatives," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 645-660.
    14. Boll, Karen, 2014. "Shady car dealings and taxing work practices: An ethnography of a tax audit process," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 1-19.
    15. Melissa Mazmanian & Christine M. Beckman, 2018. "“Making” Your Numbers: Engendering Organizational Control Through a Ritual of Quantification," Organization Science, INFORMS, vol. 29(3), pages 357-379, June.
    16. Jazbinsek, Dietmar & Joerges, Bernward & Thies, Ralf, 2001. "The Berlin Großstadt-Dokumente: A forgotten precursor of the Chicago School of Sociology," Discussion Papers, Research Group Metropolitan City Studies FS II 01-502, WZB Berlin Social Science Center.
    17. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    18. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
    19. Bhimani, Alnoor, 1999. "Mapping methodological frontiers in cross-national management control research," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 413-440, July.
    20. Oakes, Helen & Berry, Anthony, 2009. "Accounting colonization: Three case studies in further education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 343-378.

    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:zbw:wzbmet:fsii00501. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/wzbbbde.html .

    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.