Ritual legitimation, de-coupling and the budgetary process: Managing organizational hypocrisies in a multinational company

Management Accounting Research

Volumn 10, Issue 4, 1999, Pages 383-407

  Fernandez Revuelta Perez, Luis ^a   Robson, Keith ^b  

^a UNIVERSITY OF ALMERÍA   (Spain)

^b UNIVERSITY OF MANCHESTER   (United Kingdom)

Author keywords

Budgeting; participation; de coupling; organizational hypocrisy; legitimation.

Indexed keywords

EID: 0347760179     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1006/mare.1999.0114     Document Type: Article

References (52)

1. Anthony R. N., Dearden J., Bedford N. Management Control Systems. 1988;Irwin. Homewood
2. Argyris C. The Impact of Budgets on People. 1952;The Controllership Foundation.
3. Argyris C. Organizational learning and management information systems. Accounting, Organizations and Society. 2:1977;113-123.
4. Argyris C. The dilemma of implementing controls: the case of management accounting. Accounting, Organizations and Society. 1990;503-512.
5. Boland R., Pondy L. Accounting in organizations: a union of natural and rational perspectives. Accounting, Organizations and Society. 8:1983;223-335.
6. Bower J. Managing the Resource Allocation Process. 1970;Harvard Graduate School of Business Administration. Harvard
7. Brunsson N. The Irrational Organization. 1985;Wiley. London
8. Brunsson N. The Organization of Hypocrisy. 1989;Wiley. London
9. Brunsson N. Deciding for responsibility and legitimation - alternative interpretations of organizational decision-making. Accounting Organizations and Society. 15:1990;47-59.
10. Brunsson N. Ideas and actions - justification and hypocrisy as alter natives to control. Accounting, Organizations and Society. 18:1993;489-506.
11. Brunsson N. Politicization and 'company-ization' - on institutional affiliation and confusion in the organizational world. Management Accounting Research. 5:1994;323-335.
12. Burchell S., Clubb C., Hopwood A. G., Hughes J., Nahapiet J. The roles of accounting in organizations and society. Accounting, Organizations and Society. 1980;5-28.
13. Carmona S., Perez-Casanova. Organizational forgetting and information system. Scandanavian Journal of Management. 9:1993;29-44.
14. Cohen M., March J. G., Olsen J. P. A garbage can model of rational choice. Administrative Science Quarterly. 17:1972;1-25.
15. Cooper D. J. A Social and Organizational View of Management Accounting, Bromwich, M., Hopwood, A. G. Essays in British Accounting Research. 1981;Pitman. London
16. Cooper D. J. Tidiness, muddle and things. Accounting, Organizations and Society. 1983;269-286.
17. Covaleski M., Dirsmith M. W. The use of budgetary symbols in the political arena: an historically informed case study. Accounting, Organizations and Society. 1988;1-24.
18. Cyert R., March J. G. A Behavioural Theory of the Firm. 1963;Prentice-Hall. Englewood Cliffs
19. Czarniawska-Joerges B., Jacobsson B. Budget in a cold climate. Accounting, Organizations and Society. 14:1989;29-40.
20. DiMaggio P., Powell W. The iron cage re-visited: institutional isomorphism and collective rationality. American Sociological Review. 38:1983;147-160.
21. Earl M. J., Hopwood A. G. From Management Information to Informa tion Management, Lucas Jr, H. C.,. The Information Systems Environment. 1980;North-Holland.
22. Emmanuel C. T., Otley D. T., Merchant K. Accounting for Management Control. 1990;Chapman and Hall. London
23. Ezzamel M., Hilton K. Divisionalization in British industry: a preliminary survey. Accounting and Business Research. 1980;197-214.
24. Foran M. F., DeCoster D. T. An experimental study of the effects of participation, authoritarianism and feedback on cognitive dissonance in a standard setting situation. Accounting Review. 1974;751-763.
25. Gould J. Opportunity Costs: The London Tradition, Edey, H. C., Yamey, B. S. Debits, Credits, Finance and Profits. 1974;Sweet and Maxwell. London
26. Hayes D. C. The Contingency Theory of Management Accounting. Accounting Review. 1977;22-29.
27. Hedberg B. Organizational Learning and Unlearning, Nystrom, P. C., Starbuck, W. H. Handbook of Organizational Design, 1981;Oxford University Press. Oxford
28. Hopwood A. G. Accounting and Human Behaviour. 1976;Prentice Hall. London
29. Hopwood A. G. On trying to study accounting in the contexts in which it operates. Accounting, Organizations and Society. 1983;287-305.
30. Horowitz J. Top Management Control in Britain, France and Germany. 1980;Macmillan, London.
31. Jönsson S. A City Administration Facing Stagnation. 1982;Swedish Council for Building Research, Lund.
32. Jönsson S. Accounting for Improvement. 1996;Pergamon. Oxford
33. King P. Strategic control of capital investment. Journal of General Management. 1974;26-36.
34. King P. Is the emphasis of capital budgeting theory misplaced? Journal of Business Finance and Accounting. 1975;69-82.
35. Law C. Re-structuring the Global Automobile Industry. 1991;Routledge. London
36. Leavitt B., March J. G. Organizational Learning. American Journal of Sociology. 1988;319-340.
37. Lowe E., Shaw R. An analysis of managerial biasing: evidence form a company's budgeting process. The Journal of Management Studies. 1968;304-315.
38. March J. Ambiguity and accounting: the elusive link between information and decision making. Accounting, Organizations and Society. 1987;153-168.
39. March J., Olsen J. P. Ambiguity and Choice in Organizations. 1976;Universitetsforlaget. Bergen
40. March J., Simon H. A. Organizations. 1958;Wiley. New York
41. Maxton G., Wormald J. Driving over a cliff: business lessons from the World's Car Industry. 1994;Addison-Wesley. Wokingham
42. Meyer J. W. On the celebration of rationality. Accounting, Organizations and Society. 1983;235-243.
43. Meyer J. W. Social environments and organizational accounting. Accounting, Organizations and Society. 11:1986;345-356.
44. Meyer J. W., Rowan B. Institutionalized organizations: formal structure as myth and ceremony. American Journal of Sociology. 1977;340-363.
45. Miller P. Accounting innovation beyond the enterprise: problematizing investment decisions and programming economic growth in the U.K. in the 1960s. Accounting, Organizations and Society. 1991;733-762.
46. Mintzberg H. The Structuring of Organizations. 1979;Prentice-Hall. Englewood Cliff.
47. Olsen P. Local budgeting: decision-making or a ritual act. Scandinavian Journal of Political Studies. 5:1970;85-118.
48. Otley D. T. The contingency theory of management accounting: achievement and prognosis. Accounting, Organizations and Society. 1980;194-208.
49. Preston A. The taxman cometh. Accounting, Organizations and Society. 1989;389-414.
50. Rumelt R. P. Strategy, Structure and Economic Performance. 1974;Harvard Business School.Division of Research
51. Sen A. Rational Fools: a critique of the behavioural foundations of economic theory. Philosophy and Public Affairs. 6:1977;317-344.
52. Stedry A. Budget Control and Cost Behavior. 1967;Englewood Cliffs, NJ.