Experiencing institutionalization: The development of new budgets in the UK devolved bodies

Accounting, Auditing & Accountability Journal

Volumn 20, Issue 1, 2007, Pages 11-40

  Ezzamel, Mahmoud ^a   Hyndman, Noel ^b   Johnsen, Åge ^c   Lapsley, Irvine ^d   Pallot, June ^e  

^a CARDIFF UNIVERSITY   (United Kingdom)

^b QUEEN'S UNIVERSITY BELFAST   (United Kingdom)

^c OSLO METROPOLITAN UNIVERSITY   (Norway)

^d UNIVERSITY OF EDINBURGH   (United Kingdom)

^e UNIVERSITY OF CANTERBURY   (New Zealand)

Author keywords

Accounting; Budgetary control; Business planning; Government; Organizations; United Kingdom

Indexed keywords

EID: 33847381551     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570710731191     Document Type: Article

References (54)

1. Ansoff, I. (1979), Strategic Management, Macmillan, London.
2. Anthony, R.N. and Young, D.W. (1999), Management Control in Non-profit Organisations, 6th ed., Irwin, Boston, MA.
3. Baier, V.E., March, J.G. and Satren, H. (1963), “Implementation and ambiguity”, Scandinavian Journal of Management Studies, Vol. 2 Nos 2-3, pp. 115-37.
4. Berger, P.L. and Kellner, H. (1981), Sociology Interpreted: An Essay on Method and Vocation, Doubleday Anchor, Garden City, NY.
5. Berger, P.L. and Luckmann, T. (1967), The Social Construction of Reality, Doubleday Anchor, New York, NY.
6. Bogdanor, V. (1999), Devolution in the United Kingdom, Oxford University Press, Oxford.
7. Boyle, D. (2000), The Tyranny of Num8ers: Why Counting can't Make Us Happy?, Cambridge University Press, Cambridge.
8. Carmichael, P. and Knox, C. (2003), Democracy Beyond the Northern Ireland Assembly: The Review of Public Administration, Research Programme on Devolution and Constitutional Change, ESRC, London.
9. Covaleski, M.A., Dirsmith, M.W. and Michelman, J.F. (1993), “An institutional theory perspective on the DRG framework, case-mix accounting systems and health care”, Accounting, Organizations and Society, Vol. 18 No. 1, pp. 65-80.
10. Czarniawska-Jorges, B. and Jacobsson, B. (1989), “Budget in a cold climate”, Accounting, Organizations and Society, Vol. 12 Nos 1-2, pp. 29-39.
11. Dacin, T., Goodstein, J. and Scott, W.R. (2002), “Institutional theory and institutional change: introduction to the special research forum”, Academy of Management Journal, Vol. 45 No. 1, pp. 45-57.
12. DiMaggio, P.J. and Powell, W.W. (1983), “The iron cage revisited: institutional isomorphism and collective rationality in organizational fields”, American Sociological Review, Vol. 48, pp. 147-60.
13. DiMaggio, P.J. and Powell, W.W. (1991), “Introduction”, in Powell, W.W. and DiMaggio, P.J. (Eds), The New Institutionalism in Organizational Analysis, University of Chicago Press, Chicago, IL, pp. 1-38.
14. Downs, A. (1957), An Economic Theory of Democracy, Harper Collins, New York, NY.
15. Drucker, P. (1980), “The deadly sins in public administration”, Public Administration Review, Vol. 40, pp. 103-6.
16. Ezzamel, M. (2002), “Accounting for private estates and the household in the twentieth-century BC Middle Kingdom, Ancient Egypt”, Abacus, Vol. 38 No. 2, pp. 235-62.
17. Ezzamel, M. and Bourn, M. (1990), “The roles of accounting information systems in an organization experiencing financial crisis”, Accounting, Organizations and Society, Vol. 15 No. 5, pp. 399-424.
18. Ezzamel, M., Hoskin, K. and Macve, R. (1990), “Managing it all by numbers: a review of Johnson & Kaplan's ‘relevance lost’”, Accounting and Business Research, Vol. 20 No. 78, pp. 153-66.
19. Ezzamel, M., Hyndman, N., Johnsen, A., Lapsley, I. and Pallott, J. (2004), “Has devolution increased democratic accountability?”, Public Money and Management, Vol. 24 No. 3, pp. 145-52.
20. Fligstein, N. (1993), The Transformation of Corporate Control, Harvard Business Press, Cambridge, MA.
21. Galbraith, J.R. (1972), “Organization design: an information processing view”, in Lorsch, J.W. and Lawrence, P.R. (Eds), Organization Planning: Concepts and Cases, Irwin, Homewood, IL.
22. Greenwood, R., Suddaby, R. and Hinings, C.B. (2002), “Theorizing change: the role of professional associations in the transformation of institutional fields”, Academy of Management Journal, Vol. 45 No. 1, pp. 45-80.
23. Hirsh, P.M. (1997), “Sociology without social structure: neo institutional meets brave new world”, American Journal of Sociology, Vol. 1026, pp. 1702-23.
24. Hirsh, P.M. and Lounsbury, M. (1997), “Ending the family quarrel: toward a reconciliation of old and new institutionalism”, American Behavioral Scientist, Vol. 40 No. 4, pp. 406-18.
25. HM Government (1982), Efficiency and Effectiveness in the Civil Service, Cmnd 861, Stationery Office, London.
26. HM Government (1999), Modernising Government, Cmnd 4310, Stationery Office, London.
27. HM Treasury (1992), Executive Agencies: A Guide to Setting Targets and Measuring Performance, Stationery Office, London.
28. Ifrah, G. (1998), The Universal History of Numbers, The Harvill Press, London.
29. Jeffery, C. (2006), “Devolution – the impact on politics,the economy and public services”, paper presented at the ESRC Conference, London, 10 March.
30. Johnsen, Å. (1999), “Implementation mode and local government performance measurement: a Norwegian experience”, Financial Accountability and Management, Vol. 15 No. 1, pp. 41-66.
31. Latour, B. (1987), Science in Action, Open University Press, Milton Keynes.
32. Likierman, A. and Vass, P. (1984), Government Expenditure Statements Proposals for Reform, Association of Certified Accountants, London.
33. McLeish, J. (1991), Number, Bloomsbury, London.
34. Meekings, A. (1995), “Unlocking the potential of performance management: a practical implementation guide”, Public Money & Management, Vol. 15 No. 4, pp. 5-12.
35. Meyer, J.W. (1983), “Institutionalization and the rationality of formal organizational structure”, in Meyer, J.W. and Scott, W.R. (Eds), Organizational Environments, Ritual and Rationality, Sage, Beverly Hills, CA, pp. 261-82.
36. Meyer, J.W. (1986), “Social environments and organizational accounting”, Accounting, Organizations & Society, Vol. 11 Nos 4-5, pp. 345-57.
37. Meyer, J.W. and Rowan, B. (1977), “Institutional organizations: formal structures as myth and ceremony”, American Journal of Sociology, Vol. 83, pp. 340-63.
38. Mezias, S.J. (1990), “An institutional model of organizational practices: financial reporting in the Fortune 200”, Administrative Science Quarterly, Vol. 35 No. 3, pp. 431-57.
39. Morgan, G. and Willmott, H. (1993), “The ‘new’ accounting research: making accounting more visible”, Accounting, Auditing & Accountability Journal, Vol. 6 No. 4, pp. 3-36.
40. Northern Ireland Executive (2001), Northern Ireland Executive – Programme for Government Executive Budget, Stationery Office, Belfast.
41. Olson, O. and Shalin-Andersson, K. (1998), “Accounting transformation in an advanced welfare State, the case of Sweden”, in Olsen, O., Guthrie, J. and Humphrey, C. (Eds), Global Warning: Debating International Developments in New Public Financial Management, Cappelen Akademisk Forlag, Oslo.
42. Porter, T. (1995), Trust in Numbers, Princeton University Press, Princeton, NJ.
43. Robson, K. (1992), “Accounting numbers as inscriptions: action at a distance and the sociology of translation”, Accounting, Organizations & Society, Vol. 17 No. 7, pp. 685-708.
44. Scott, W.R. (1991), “Unpacking institutional arguments”, in Powell, W.W. and DiMaggio, J. (Eds), The New Institutionalism in Organizational Analysis, University of Chicago Press, Chicago, IL, pp. 164-82.
45. Scott, W.R. (1995), Institutions and Organizations, Sage, Thousand Oaks, CA.
46. Scottish Executive (2001a), Working Together for Scotland – A Programme for Government, Stationery Office, Edinburgh.
47. Scottish Executive (2001b), The Annual Expenditure Report of the Scottish Executive, Stationery Office, Edinburgh.
48. Townley, B. (2002), “The role of competing rationalities in institutional boundaries”, Academy of Management Journal, Vol. 45 No. 1, pp. 163-79.
49. Welsh Executive (2001a), Plan for Wales 2001, Annual Document, Stationery Office, Cardiff, October.
50. Welsh Executive (2001b), The Learning Country, Stationery Office, Cardiff.
51. Welsh Executive (2001c), Improving Health for Wales, A Plan for the NHS, Stationery Office, Cardiff.
52. Welsh Executive (2001d), National Assembly for Wales' Budget 2002-2003 to 2004–2005, Stationery Office, Cardiff, November.
53. Wilson, R., Wilford, R. and i (2001), “Agreeing to disagree?”, in Wilson, R. (Ed.), A Guide to the Northern Ireland Assembly, Stationery Office, London.
54. Northern Ireland Executive (2001), Northern Ireland Executive Public Expenditure Plans: 2002-03, Stationery Office, Belfast.