A processual view of institutional change of the budget process within an Australian government-owned electricity corporation

International Journal of Public Sector Management

Volumn 19, Issue 1, 2006, Pages 5-39

  James, Wendy ^a  

^a QUEENSLAND UNIVERSITY OF TECHNOLOGY   (Australia)

Author keywords

Australia; Budgetary control; Economic theory; Electricity industry; Organizational analysis; Public sector reform

Indexed keywords

ELECTRICITY INDUSTRY; INSTITUTIONAL REFORM; PUBLIC SECTOR;

AUSTRALASIA; AUSTRALIA;

EID: 31744437557     PISSN: 09513558     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513550610640375     Document Type: Article

References (97)

1. Abernethy, M. and Brownell, P. (1999), “The role of budgets in organizations facing strategic change: an exploratory study”, Accounting, Organizations & Society, Vol. 24 No. 3, pp. 189-205.
2. Adcroft, A. and Willis, R. (2005), “The (un)intended outcome of public sector performance measurement”, International Journal of Public Sector Management, Vol. 18 No. 5, pp. 386-400.
3. Ahrens, T. and Dent, J.F. (1998), “Accounting and organizations: realizing the richness of field”, Journal of Management Accounting Research, Vol. 10, pp. 2-39.
4. Alam, M. and Lawrence, S. (1994), “A new era in costing and budgeting: implications of health sector reform in New Zealand”, International Journal of Public Sector Management, Vol. 7 No. 6, pp. 41-51.
5. Babbie, E. (1989), The Practice of Social Research, 5th ed., Wadsworth Publishing, Belmont, CA.
6. Boyns, T., Edwards, J.R. and Emmanuel, C. (1999), “A longitudinal study of the determinants of transfer pricing change”, Management Accounting Research, Vol. 10, pp. 85-108.
7. Broadbent, J. and Guthrie, J. (1992), “Changes in the public sector: a review of recent ‘alternative’ accounting research”, Accounting, Auditing & Accountability Journal, Vol. 5 No. 2, pp. 3-31.
8. Buchanan, D. and Badham, R. (1999), “Politics and organizational change: the lived experience”, Human Relations, Vol. 52 No. 5, pp. 609-29.
9. Burns, J. (2000), “The dynamics of accounting change: inter-play of new practices, routines, institutions and power and politics”, Accounting, Auditing & Accountability Journal, Vol. 13 No. 5, pp. 566-96.
10. Burns, J. and Scapens, R.W. (2000), “Conceptualizing management accounting change: an institutional framework”, Management Accounting Research, Vol. 11, pp. 3-25.
11. Coates, J. (1990), “Government-owned companies and subsidiaries: issues in accounting, auditing and accountability”, Australian Journal of Public Administration, Vol. 49 No. 1, pp. 7-16.
12. Colbert, G.J. and Spicer, B.H. (1995), “A multi-case investigation of a theory of the transfer pricing process”, Accounting, Organizations and Society, Vol. 8, pp. 423-56.
13. Collier, P.M. (2001), “The power of accounting: a field study of local financial management in a police force”, Management Accounting Research, Vol. 12 No. 4, pp. 465-86.
14. Considine, M. (1988), “The corporate management framework as administrative science: a critique”, Australian Journal of Public Administration, March, pp. 4-18.
15. Considine, M. (1990), “Managerialism strikes out”, Australian Journal of Public Administration, Vol. 49, pp. 166-78.
16. Cyert, R. and March, J. (1963), A Behavioral Theory of the Firm, Prentice-Hall, Englewood Cliffs, NJ.
17. Dawson, P. (1994), Organizational Change: A Processual Approach, Paul Chapman Publishing, London.
18. Dawson, P. (1996), Technology and Quality: Change in the Workplace, International Thomson Business Press, London.
19. Dawson, P. (1997), “Beyond conventional change models: a processual perspective”, Asia Pacific Journal of Human Resources, Vol. 34 No. 2, pp. 57-70.
20. Dent, J. (1991), “Accounting and organizational cultures: a field study of the emergence of a new organizational reality”, Accounting, Organizations and Society, Vol. 16 No. 8, pp. 705-32.
21. Dixon, J., Kouzmin, A. and Korac-Kakabadse, N. (1998), “Managerialism – something old, something borrowed, little new”, International Journal of Public Sector Management, Vol. 11 Nos 2/3, pp. 164-87.
22. Eccles, R.G. (1985), The Transfer Pricing Problem: A Theory for Practice, Lexington Books, Lexington, MA.
23. Emmanuel, C., Otley, D. and Merchant, K. (1990), Accounting for Management Control, 2nd ed., Chapman & Hall, London.
24. Fisher, J.G., Frederickson, J.R. and Peffer, S.A. (2000), “Budgeting: an experimental investigation on the effects of negotiation”, The Accounting Review, Vol. 75 No. 1, pp. 93-114.
25. Fox-Allen, L. (1998), “The powers that may be”, The Australian Financial Review, February 26, p. 19.
26. Ghosh, D. (2000), “Complementary arrangements of organizational factors and outcomes of negotiated transfer price”, Accounting, Organizations and Society, Vol. 25, pp. 661-82.
27. Goddard, A. (1997), “Organisational culture and budgetary control in a UK local government organisation”, Accounting and Business Research, Spring, pp. 111-23.
28. Gordon, J.R. (1993), A Diagnostic Approach to Organizational Behavior, Allyn & Bacon, Needham Heights, MA.
29. Greenwood, R. and Hinings, C. (1996), “Understanding radical organizational change: bringing together the old and new institutionalism”, Academy of Management Review, Vol. 21, pp. 1022-54.
30. Gruchy, A. (1984), “Neo institutionalism, neo-Marxism, and neo-Keynesianism: an evaluation”, Journal of Economic Issues, Vol. XVIII No. 2, pp. 547-56.
31. Guthrie, J. (1991), “The ‘new’ accounting and managerialism: reformulating accounting and auditing practices in the Australian public sector”, paper No. 22, The Centre for Australian Public Sector Management, Griffith University, Brisbane.
32. Guthrie, J. (1993), “Australian public enterprises: analysis of changing accounting, auditing and accountability regimes”, Financial Accountability and Management, Vol. 9 No. 2, pp. 101-14.
33. Guthrie, J. (1999), “A critique of the application of accrual accounting to the public sector”, in Clarke, C. and Corbett, D. (Eds), Reforming the Public Sector: Problems and Solutions, Allen & Unwin, Sydney.
34. Halligan, J. and Power, J. (1992), Political Management in the 1990s, Oxford University Press, Melbourne.
35. Hardy, C. (1994), Managing Strategic Action: Mobilizing Change, Sage Publications, London.
36. Hardy, C. (1996), “Understanding power: bringing about strategic change”, British Journal of Management, Vol. 7, Special Issue, pp. S3-S16.
37. Hinings, C. and Greenwood, R. (2002), “Disconnects and consequences in organization theory”, Administrative Science Quarterly, Vol. 47, pp. 411-21.
38. Hodgson, G. (1988), Economics and Institutions: A Manifesto for a Modern Institutional Economics, Polity Press, Cambridge.
39. Hodgson, G.M. and Screpanti, E. (1991), “Introduction”, in Hodgson, G.M. and Screpanti, E. (Eds), Rethinking Economics: Markets, Technology and Economic Evolution, Edward Elgar, Aldershot.
40. Hogbin, G. (1995), “Making government enterprises more commercial”, IPA Review, Vol. 48 No. 3, pp. 42-9.
41. Hood, C.V. (1991), “De-Sir Humphreyfying the Westminster model of bureaucracy”, Governance, Vol. 3 No. 2, pp. 205-14.
42. Hood, C. (1995), “The ‘new public management’ in the 1980s: variations on a theme”, Accounting, Organizations and Society, Vol. 20 Nos 2/3, pp. 93-109.
43. Hopwood, A.G. (1987), “The archaeology of accounting systems”, Accounting, Organizations and Society, Vol. 12 No. 3, p. 13.
44. Hopwood, A.G. (1990), “Accounting and the pursuit of efficiency”, in Guthrie, J., Parker, L. and Shand, D. (Eds), The Public Sector: Contemporary Readings in Accounting and Auditing, Harcourt Brace Jovanovich, Sydney.
45. Hoque, Z. and Moll, J. (2001), “Public sector reform – implications for accounting, accountability and performance of stated-owned entities – an Australian perspective”, International Journal of Public Sector Management, Vol. 14 No. 4, pp. 304-26.
46. Hughes, O.E. (1998), Australian Politics, 3rd ed., Macmillan, South Yarra.
47. Humphrey, C. (1994), “Reflecting on attempts to develop a financial management information system for the probation service in England and Wales: some observations on the relationship between the claims of accounting and its practice”, Accounting, Organizations and Society, Vol. 19 No. 2, pp. 147-78.
48. Humphrey, C. and Scapens, R. (1996), “Theories and case studies of organizational accounting practices: limitation or liberation?”, Accounting, Auditing & Accountability, Vol. 9 No. 4, pp. 86-106.
49. ICI (1993), National Competition Policy (Hilmer Report), Independent Committee of Inquiry into a National Competition Policy, AGPS, Canberra.
50. Johnson, G. (1987), Strategic Change and the Management Process, Blackwell, Oxford.
51. Johnson, M. and Rix, S. (1991), Powering the Future: The Electricity Industry and Australia's Energy Future, Pluto Press, Kensington.
52. Johnston, J. (1998), “Strategy, planning, leadership, and the financial management improvement plan: the Australian public service 1983-1996”, Public Productivity and Management Review, Vol. 21 No. 4, pp. 352-68.
53. Johnston, J. (2000), “The new public management in Australia”, Administrative Theory and Praxis, Vol. 22 No. 2, pp. 345-68.
54. Johnstone, C. (2004), “Powerful trouble down the line”, The Courier Mail, August 7, p. 33.
55. Langley, A. (1999), “Strategies for theorizing from process data”, Academy of Management Review, Vol. 24 No. 4, pp. 691-710.
56. Lapsley, I. (1993), “The accounting and organisational consequences of privatisation and regulation”, Financial Accountability and Management, Vol. 9 No. 2, pp. 69-73.
57. Laughlin, R., Broadbent, J., Shearn, D. and Willig-Atherton, H. (1994), “Absorbing LMS: the coping mechanism of a small group”, Accounting, Auditing & Accountability, Vol. 7 No. 1, pp. 59-85.
58. Leavitt, H.J. (1964), “Applied organisation change in industry: structural, technical and human approaches”, in Cooper, W.W., Leavitt, H.J. and Shelly, M.W. (Eds), New Perspectives in Organisational Research, Wiley, New York, NY.
59. Modell, S. (2002), “Institutional perspectives on cost allocations: integration and extension”, The European Accounting Review, Vol. 11 No. 4, pp. 653-79.
60. Morgan, G. (1986), Images of Organizations, Sage Publications, London.
61. Nadler, D.A. (1988), “Concepts for the management of organizational change”, in Tushman, M.L. and Moore, W.L. (Eds), Readings in the Management of Innovation, Concepts for the Management of Organizational Change, Ballinger, New York, NY.
62. Nelson, L. and Dowling, P. (1998), “Electricity industry reform: a case analysis in Australia”, Journal of Organizational Change, Vol. 11 No. 6, pp. 481-95.
63. Nelson, R. and Winter, S. (1982), An Evolutionary Theory of Economic Change, Belknap Press, Cambridge, MA.
64. Oliver, C. (1992), “The antecedents of deinstutionalization”, Organization Studies, Vol. 13, pp. 563-88.
65. Parker, L. and Guthrie, J. (1990), “Public sector accounting and the challenge of managerialism”, in Forster, J. and Wanna, J. (Eds), Budgetary Management and Control: The Public Sector in Australasia, The Centre for Australian Public Sector Management, Griffith University, Brisbane/Macmillan, Sydney.
66. Parker, L.D. and Guthrie, J. (1993), “The Australian public sector in the 1990s: new accountability regimes in motion”, Journal of International Accounting, Auditing and Taxation, Vol. 2 No. 1, pp. 59-81.
67. Perara, S., McKinnon, J.L. and Harrison, G.L. (2003), “Diffusion of transfer pricing innovation in the context of commercialization – a longitudinal case study of a government owned enterprise”, Management Accounting Research, Vol. 14, pp. 140-64.
68. Pettigrew, A.M. (1973), The Politics of Organizational Decision Making, Tavistock, London.
69. Pettigrew, A.M. (1985), The Awakening Giant: Continuity and Change in ICI, Basil Blackwell, Oxford.
70. Pettigrew, A.M. (1987), “Context and action in the transformation of the firm”, Journal of Management Studies, Vol. 24 No. 6, pp. 649-70.
71. Pettigrew, A.M. (1988), The Management of Strategic Change, Blackwell, Oxford.
72. Pettigrew, A.M. (1990), “Longitudinal field research on change: theory and practice”, Organizational Science, Vol. 1 No. 3, pp. 267-92.
73. Pettigrew, A. and Whipp, R. (1991), Managing Change for Competitive Success, Blackwell, Oxford.
74. Pettigrew, A., Ferlie, E. and McKee, L. (1992), Shaping Strategic Change, Sage Publications, London.
75. Pfeffer, J. (1993), “Understanding power in organizations”, in Mabey, C. and Mayon-White, B. (Eds), Managing Change, Paul Chapman, London.
76. Preston, A.M., Cooper, D.J. and Coombs, R. (1992), “Fabricating budgets: a study of the production of management budgeting in the national health service”, Accounting Organizations and Society, Vol. 17 No. 6, pp. 561-93.
77. Queensland Treasury Department (1996), National Competition Policy and Queensland Local Government, Government Printer, Brisbane.
78. Robbins, S.P. (1996), Organizational Behavior: Concepts, Controversies, Applications, Prentice-Hall, Englewood Cliffs, NJ.
79. Scapens, R.W. (1994), “Never mind the gap: towards an institutional perspective on management accounting practice”, Management Accounting Research, Vol. 5, pp. 301-21.
80. Scapens, R. and Arnold, J. (1986), “Economics and management accounting research”, in Bromwich, M. and Hopwood, A. (Eds), Research and Current Issues in Management Accounting, Pitman, London, pp. 78-102.
81. Schein, E.H. (1992), Organizational Culture and Leadership, 2nd ed., Jossey-Bass, San Francisco, CA.
82. Scott, W. (1995), Institutions and Organizations, Sage Publications, London.
83. Self, P. (1993), Government by the Market?, Macmillan, Houndmills.
84. Siti-Nabiha, A.K. and Scapens, R. (2005), “Stability and change: an institutionalist study of management accounting change”, Accounting, Auditing & Accountability Journal, Vol. 18 No. 1, pp. 44-73.
85. Soin, K., Seal, W. and Cullen, J. (2002), “ABC and organizational change: an institutional perspective”, Management Accounting Research, Vol. 13, pp. 249-71.
86. Spicer, B.H. (1988), “Towards an organizational theory of the transfer pricing process”, Accounting, Organizations and Society, Vol. 2, pp. 303-22.
87. Tolbert, P.S. and Zucker, L.G. (1996), “The institutionalization of institutional theory”, in Clegg, S., Hardy, C. and Nord, W.R. (Eds), Handbook of Organizational Studies, Sage Publications, London, pp. 175-90.
88. Tool, M. (1993), “The theory of instrumental value: extensions, clarifications”, in Tool, M. (Ed.), Institutional Economics, Kluwer, Boston, MA.
89. Van der Meer-Kooistra, J. (1994), “The coordination of internal transactions: the functioning of transfer pricing systems in the organizational context”, Management Accounting Research, Vol. 5, pp. 123-52.
90. Van Helden, G.J., Van der Meer-Kooistra, J. and Scapens, R.W. (2001), “Coordination of internal transactions at Hoogovens steel: struggling with the tension between performance-oriented business units and the concept of an integrated company”, Management Accounting Research, Vol. 12, pp. 357-86.
91. Walsh, K. (1995), Public Services and Market Mechanisms, Macmillan, Houndmills.
92. Wanna, J., O'Faircheallaigh, C. and Weller, P. (1992), Public Sector Management in Australia, Macmillan, Melbourne.
93. Wanna, J., O'Faircheallaigh, C. and Weller, P. (1999), Public Sector Management in Australia, 2nd ed., Macmillan, Melbourne.
94. Wardill, S. and Odgers, R. (2004), “Power cash taken from false profits”, The Courier Mail, August 7, p. 1.
95. West, G. (1998), “Old urged to pay power damages”, The Australian Financial Review, February 25, p. 7.
96. Yin, R.K. (1984), Case Study Research, Sage Publications, London.
97. Yin, R.K. (1989), Case Study Research, Design and Methods, rev. ed., Sage Publications, London.