메뉴 건너뛰기




Volumn 41, Issue 2, 2018, Pages 224-252

External Pressures and Internal Dynamics in the Institutionalization of Performance-Based Budgeting: An Endless Process?

Author keywords

central government; institutional theory; Italy; performance based budgeting; practice variation

Indexed keywords


EID: 85042227496     PISSN: 15309576     EISSN: 15579271     Source Type: Journal    
DOI: 10.1080/15309576.2018.1431137     Document Type: Article
Times cited : (17)

References (62)
  • 1
    • 84992986602 scopus 로고    scopus 로고
    • Reforming the Dutch water chain: How radical ambitions turned into a moderate pace of change
    • Argento, D., & van Helden, G. J., (2009). Reforming the Dutch water chain: How radical ambitions turned into a moderate pace of change. Journal of Accounting & Organizational Change, 5(3), 321–343. doi:10.1108/18325910910986954.
    • (2009) Journal of Accounting & Organizational Change , vol.5 , Issue.3 , pp. 321-343
    • Argento, D.1    van Helden, G.J.2
  • 2
    • 78650442582 scopus 로고    scopus 로고
    • Water sector reform in Italy and in the Netherlands: Ambitious change with an uncertain outcome versus consensus-seeking moderate change
    • Argento, D., & van Helden, G. J., (2010). Water sector reform in Italy and in the Netherlands: Ambitious change with an uncertain outcome versus consensus-seeking moderate change. International Review of Administrative Sciences, 76(4), 790–809. doi:10.1177/0020852310381810.
    • (2010) International Review of Administrative Sciences , vol.76 , Issue.4 , pp. 790-809
    • Argento, D.1    van Helden, G.J.2
  • 4
    • 84864957481 scopus 로고    scopus 로고
    • A comparative analysis of performance management systems: The cases of Sicily and North Carolina
    • Bianchi, C., & Rivenbark, W., (2012). A comparative analysis of performance management systems: The cases of Sicily and North Carolina. Public Performance & Management Review, 35(3), 510–527. doi:10.2753/pmr1530-9576350307.
    • (2012) Public Performance & Management Review , vol.35 , Issue.3 , pp. 510-527
    • Bianchi, C.1    Rivenbark, W.2
  • 5
    • 84980047861 scopus 로고    scopus 로고
    • The design and execution of performance management systems at state level: A comparative analysis of Italy and Malaysia
    • Bianchi, C., & Xavier, J. A., (2017). The design and execution of performance management systems at state level: A comparative analysis of Italy and Malaysia. International Journal of Public Administration, 40(9), 744–755. doi:10.1080/01900692.2016.1191034.
    • (2017) International Journal of Public Administration , vol.40 , Issue.9 , pp. 744-755
    • Bianchi, C.1    Xavier, J.A.2
  • 6
    • 84992176664 scopus 로고    scopus 로고
    • Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model
    • Bleyen, P., Klimovský, D., Bouckaert, G., & Reichard, C., (2017). Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model. Public Management Review, 19(7), 932–953. doi:10.1080/01900692.2016.1191034.
    • (2017) Public Management Review , vol.19 , Issue.7 , pp. 932-953
    • Bleyen, P.1    Klimovský, D.2    Bouckaert, G.3    Reichard, C.4
  • 8
    • 85003956447 scopus 로고    scopus 로고
    • Performance information use in public administration: An exploratory study of determinants and effects
    • Cepiku, D., Hinna, A., Scarozza, D., & Bonomi Savignon, A., (2016). Performance information use in public administration: An exploratory study of determinants and effects. Journal of Management & Governance, 21(4), 1–29. doi:10.1007/s10997-016-9371-3.
    • (2016) Journal of Management & Governance , vol.21 , Issue.4 , pp. 1-29
    • Cepiku, D.1    Hinna, A.2    Scarozza, D.3    Bonomi Savignon, A.4
  • 9
    • 57849149478 scopus 로고    scopus 로고
    • Institutionalization and practice variation in the management control of a global/local setting
    • Cruz, I., Major, M., & Scapens, R. W., (2009). Institutionalization and practice variation in the management control of a global/local setting. Accounting, Auditing & Accountability Journal, 22(1), 91–117. doi:10.1108/09513570910923024.
    • (2009) Accounting, Auditing & Accountability Journal , vol.22 , Issue.1 , pp. 91-117
    • Cruz, I.1    Major, M.2    Scapens, R.W.3
  • 10
    • 33847067008 scopus 로고    scopus 로고
    • Government performance
    • Curristine, T., (2005). Government performance. OECD Journal on Budgeting, 5(1), 127–151. doi:10.1787/budget-v5-art6-en.
    • (2005) OECD Journal on Budgeting , vol.5 , Issue.1 , pp. 127-151
    • Curristine, T.1
  • 11
    • 0040471883 scopus 로고    scopus 로고
    • How agency conditions facilitate and constrain performance-based program systems: A qualitative inquiry
    • Flowers, G., Kundin, D., & Brower, R. S., (1999). How agency conditions facilitate and constrain performance-based program systems: A qualitative inquiry. Journal of Public Budgeting, Accounting and Financial Management, 11, 618–648. doi:10.1108/jpbafm-11-04-1999-b006.
    • (1999) Journal of Public Budgeting, Accounting and Financial Management , vol.11 , pp. 618-648
    • Flowers, G.1    Kundin, D.2    Brower, R.S.3
  • 12
    • 0346345715 scopus 로고
    • Understanding strategic change: The contribution of archetypes
    • Greenwood, R., & Hinings, C. R., (1993). Understanding strategic change: The contribution of archetypes. Academy of Management Journal, 36(5), 1052–1081. doi:10.2307/256645.
    • (1993) Academy of Management Journal , vol.36 , Issue.5 , pp. 1052-1081
    • Greenwood, R.1    Hinings, C.R.2
  • 13
    • 0030511668 scopus 로고    scopus 로고
    • Understanding radical organizational change: Bringing together the old and the new institutionalism
    • Greenwood, R., & Hinings, C. R., (1996). Understanding radical organizational change: Bringing together the old and the new institutionalism. Academy of Management Review, 21(4), 1022–1054. doi:10.2307/259163.
    • (1996) Academy of Management Review , vol.21 , Issue.4 , pp. 1022-1054
    • Greenwood, R.1    Hinings, C.R.2
  • 14
    • 84962325847 scopus 로고    scopus 로고
    • Appropriateness and use of performance information in the budgeting process: Some experiences from German and Italian municipalities
    • Grossi, G., Reichard, C., &. Ruggiero, P., (2016). Appropriateness and use of performance information in the budgeting process: Some experiences from German and Italian municipalities. Public Performance & Management Review, 39(3), 581–606. doi:10.1080/15309576.2015.1137770.
    • (2016) Public Performance & Management Review , vol.39 , Issue.3 , pp. 581-606
    • Grossi, G.1    Reichard, C.2    Ruggiero, P.3
  • 15
    • 84866404786 scopus 로고    scopus 로고
    • Institutionalization of accrual accounting in the Indonesian public sector
    • Harun, H., Van Peursem, K., & Eggleton, I., (2012). Institutionalization of accrual accounting in the Indonesian public sector. Journal of Accounting & Organizational Change, 8(3), 257–285. doi:10.1108/18325911211258308.
    • (2012) Journal of Accounting & Organizational Change , vol.8 , Issue.3 , pp. 257-285
    • Harun, H.1    Van Peursem, K.2    Eggleton, I.3
  • 16
    • 78650117236 scopus 로고    scopus 로고
    • Better performance with performance budgeting? Analyzing cases of success and failure in public administrations
    • Helmuth, U., (2010). Better performance with performance budgeting? Analyzing cases of success and failure in public administrations. International Public Management Journal, 13(4), 408–428. doi:10.1080/10967494.2010.524833.
    • (2010) International Public Management Journal , vol.13 , Issue.4 , pp. 408-428
    • Helmuth, U.1
  • 17
    • 85020185209 scopus 로고    scopus 로고
    • The current practice of performance-based budgeting in the largest US cities: An innovation theory perspective
    • Hijal-Moghrabi, I., (2017). The current practice of performance-based budgeting in the largest US cities: An innovation theory perspective. Public Performance & Management Review, 40(4), 652–675. doi:10.1080/15309576.2017.1313168.
    • (2017) Public Performance & Management Review , vol.40 , Issue.4 , pp. 652-675
    • Hijal-Moghrabi, I.1
  • 18
    • 84982705844 scopus 로고
    • A public management for all seasons
    • Hood, C., (1991). A public management for all seasons. Public Administration, 69(1), 3–19. doi:10.1111/j.1467-9299.1991.tb00779.x.
    • (1991) Public Administration , vol.69 , Issue.1 , pp. 3-19
    • Hood, C.1
  • 19
    • 79955775126 scopus 로고    scopus 로고
    • State performance-based budgeting in boom and bust years: An analytical framework and survey of the states
    • Hou, Y., Lunsford, R. S., Sides, K. C., & Jones, K. A., (2011). State performance-based budgeting in boom and bust years: An analytical framework and survey of the states. Public Administration Review, 71(3), 370–388. doi:10.1111/j.1540-6210.2011.02357.x.
    • (2011) Public Administration Review , vol.71 , Issue.3 , pp. 370-388
    • Hou, Y.1    Lunsford, R.S.2    Sides, K.C.3    Jones, K.A.4
  • 20
    • 84989815914 scopus 로고    scopus 로고
    • New public management: The story continues
    • Hyndman, N., & Lapsley, I., (2016). New public management: The story continues. Financial Accountability & Management, 32(4), 385–408. doi:10.1111/faam.12100.
    • (2016) Financial Accountability & Management , vol.32 , Issue.4 , pp. 385-408
    • Hyndman, N.1    Lapsley, I.2
  • 21
    • 84902253691 scopus 로고    scopus 로고
    • The translation and sedimentation of accounting reforms: A comparison of the UK, Austrian and Italian experiences
    • Hyndman, N., Liguori, M., Meyer, R., Polzer, T., Rota, S., & Seiwald, J., (2014). The translation and sedimentation of accounting reforms: A comparison of the UK, Austrian and Italian experiences. Critical Perspectives on Accounting, 25(4), 388–408. doi:10.1016/j.cpa.2013.05.008.
    • (2014) Critical Perspectives on Accounting , vol.25 , Issue.4 , pp. 388-408
    • Hyndman, N.1    Liguori, M.2    Meyer, R.3    Polzer, T.4    Rota, S.5    Seiwald, J.6
  • 22
    • 84993044884 scopus 로고    scopus 로고
    • The institutional pillars of management accounting function
    • Jarvenpaa, M., (2009). The institutional pillars of management accounting function. Journal of Accounting & Organizational Change, 5(4), 444–471. doi:10.1108/18325910910994676.
    • (2009) Journal of Accounting & Organizational Change , vol.5 , Issue.4 , pp. 444-471
    • Jarvenpaa, M.1
  • 23
    • 23144454087 scopus 로고    scopus 로고
    • Performance-based budgeting: The U.S. experience
    • Kong, D., (2005). Performance-based budgeting: The U.S. experience. Public Organization Review, 5(2), 91–97. doi:10.1007/s11115-005-1782-6.
    • (2005) Public Organization Review , vol.5 , Issue.2 , pp. 91-97
    • Kong, D.1
  • 24
    • 0033241670 scopus 로고    scopus 로고
    • Transnational transfer of strategic organizational practices: A contextual perspective
    • Kostova, T., (1999). Transnational transfer of strategic organizational practices: A contextual perspective. Academy of Management Review, 24(2), 308–324. doi:10.5465/amr.1999.1893938.
    • (1999) Academy of Management Review , vol.24 , Issue.2 , pp. 308-324
    • Kostova, T.1
  • 25
    • 0036003228 scopus 로고    scopus 로고
    • Adoption of an organizational practice by subsidiaries of multinational corporations: Institutional and relational effects
    • Kostova, T., & Roth, K., (2002). Adoption of an organizational practice by subsidiaries of multinational corporations: Institutional and relational effects. Academy of Management Journal, 45(1), 215–233. doi:10.2307/3069293.
    • (2002) Academy of Management Journal , vol.45 , Issue.1 , pp. 215-233
    • Kostova, T.1    Roth, K.2
  • 26
    • 70449371698 scopus 로고    scopus 로고
    • Assessing the impact of performance‐based budgeting: A comparative analysis across the United States, Taiwan, and China
    • Lee, J. Y. J., and Wang, X., (2009). Assessing the impact of performance‐based budgeting: A comparative analysis across the United States, Taiwan, and China. Public Administration Review, 69(s1), S60–S66. doi:10.1111/j.1540-6210.2009.02090.x.
    • (2009) Public Administration Review , vol.69 , Issue.s1 , pp. S60-S66
    • Lee, J.Y.J.1    Wang, X.2
  • 27
    • 84887514603 scopus 로고    scopus 로고
    • Radical change, accounting and public sector reforms: A comparison of Italian and Canadian municipalities
    • Liguori, M., (2012). Radical change, accounting and public sector reforms: A comparison of Italian and Canadian municipalities. Financial Accountability & Management, 28(4), 437–467. doi:10.1111/j.1468-0408.2012.00555.x.
    • (2012) Financial Accountability & Management , vol.28 , Issue.4 , pp. 437-467
    • Liguori, M.1
  • 28
    • 83455245209 scopus 로고    scopus 로고
    • Accounting change: Explaining the outcomes, interpreting the process
    • Liguori, M., & Steccolini, I., (2011). Accounting change: Explaining the outcomes, interpreting the process. Accounting, Auditing and Accountability Journal, 25(1), 27–70. doi:10.1108/09513571211191743.
    • (2011) Accounting, Auditing and Accountability Journal , vol.25 , Issue.1 , pp. 27-70
    • Liguori, M.1    Steccolini, I.2
  • 29
    • 84920973675 scopus 로고    scopus 로고
    • The institutionalization of third stream activities in UK higher education: The role of discourse and metrics
    • Lockett, A., Wright, M., & Wild, A., (2015). The institutionalization of third stream activities in UK higher education: The role of discourse and metrics. British Journal of Management, 26(1), 78–92. doi:10.1111/1467-8551.12069.
    • (2015) British Journal of Management , vol.26 , Issue.1 , pp. 78-92
    • Lockett, A.1    Wright, M.2    Wild, A.3
  • 30
    • 41149121280 scopus 로고    scopus 로고
    • Institutional rationality and practice variation: New directions in the institutional analysis of practice
    • Lounsbury, M., (2008). Institutional rationality and practice variation: New directions in the institutional analysis of practice. Accounting, Organizations and Society, 33(4), 349–361. doi:10.1016/j.aos.2007.04.001.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.4 , pp. 349-361
    • Lounsbury, M.1
  • 32
    • 84884750797 scopus 로고    scopus 로고
    • Performance budgeting and accrual budgeting: A study of the United Kingdom, Australia, and New Zealand
    • Martí, C., (2013). Performance budgeting and accrual budgeting: A study of the United Kingdom, Australia, and New Zealand. Public Performance & Management Review, 37(1), 33–58. doi:10.2753/pmr1530-9576370102.
    • (2013) Public Performance & Management Review , vol.37 , Issue.1 , pp. 33-58
    • Martí, C.1
  • 33
    • 84992169482 scopus 로고    scopus 로고
    • Insights into performance-based budgeting in the public sector: A literature review and a research agenda
    • Mauro, S. G., Cinquini, L., & Grossi, G., (2017). Insights into performance-based budgeting in the public sector: A literature review and a research agenda. Public Management Review, 19(7), 911–931. doi:10.1080/14719037.2016.1243810.
    • (2017) Public Management Review , vol.19 , Issue.7 , pp. 911-931
    • Mauro, S.G.1    Cinquini, L.2    Grossi, G.3
  • 34
    • 0000057597 scopus 로고    scopus 로고
    • Institutionalized organizations: Formal Structure as Myth and Ceremony
    • Meyer, J. W., & Rowan, B., (1997). Institutionalized organizations: Formal Structure as Myth and Ceremony. American Journal of Sociology, 83(2), 340–363.
    • (1997) American Journal of Sociology , vol.83 , Issue.2 , pp. 340-363
    • Meyer, J.W.1    Rowan, B.2
  • 37
    • 85145105768 scopus 로고    scopus 로고
    • Design, trajectories of reform, and implementation of performance budgeting in local governments: A comparative study of Germany, Italy, Lithuania, and Norway
    • Kuhlmann S., Bouckaert G., (eds), London, UK: Palgrave Macmillan, &,. In, (Eds
    • Mussari, R., Tranfaglia, A. E., Reichard, C., Bjørnå, H., Nakrošis, V., & Bankauskaitė-Grigaliūnienė, S., (2016). Design, trajectories of reform, and implementation of performance budgeting in local governments: A comparative study of Germany, Italy, Lithuania, and Norway. In S., Kuhlmann & G., Bouckaert (Eds.), Local public sector reforms in times of crisis (pp. 101–119). London, UK: Palgrave Macmillan. doi:10.1057/978-1-137-52548-2_6.
    • (2016) Local public sector reforms in times of crisis , pp. 101-119
    • Mussari, R.1    Tranfaglia, A.E.2    Reichard, C.3    Bjørnå, H.4    Nakrošis, V.5    Bankauskaitė-Grigaliūnienė, S.6
  • 38
    • 39749152236 scopus 로고    scopus 로고
    • Public management reform in Italy: Explaining the implementation gap
    • Ongaro, E., & Valotti, G., (2008). Public management reform in Italy: Explaining the implementation gap. International Journal of Public Sector Management, 21(2), 174–204. doi:10.1108/09513550810855654.
    • (2008) International Journal of Public Sector Management , vol.21 , Issue.2 , pp. 174-204
    • Ongaro, E.1    Valotti, G.2
  • 39
    • 85042289423 scopus 로고    scopus 로고
    • Public administration and public management research in Europe: Traditions and trends
    • Ongaro E., Van Thiel S., (eds), London, UK: Palgrave Macmillan, &,. In, (Eds
    • Ongaro, E., van Thiel, S., Massey, A., Pierre, J., & Wollmann, H., (2018). Public administration and public management research in Europe: Traditions and trends. In E., Ongaro & S., Van Thiel (Eds.), The Palgrave handbook of public administration and management in Europe (pp. 11–39). London, UK: Palgrave Macmillan. doi:10.1057/978-1-137-55269-3_2.
    • (2018) The Palgrave handbook of public administration and management in Europe , pp. 11-39
    • Ongaro, E.1    van Thiel, S.2    Massey, A.3    Pierre, J.4    Wollmann, H.5
  • 40
    • 84957735732 scopus 로고    scopus 로고
    • Paris, France: OECD Publishing
    • Organisation for Economic Co-operation and Development (OECD). (2007). Performance budgeting in OECD countries. Paris, France: OECD Publishing. doi:10.1787/9789264034051-en.
    • (2007) Performance budgeting in OECD countries
  • 41
    • 77956843702 scopus 로고    scopus 로고
    • Paris, France: OECD Publishing
    • Organisation for Economic Co-operation and Development (OECD). (2013). Government at a Glance 2013. Paris, France: OECD Publishing.
    • (2013) Government at a Glance 2013
  • 42
    • 77953352743 scopus 로고    scopus 로고
    • When worlds collide: The internal dynamics of organizational responses to conflicting institutional demands
    • Pache, A. C., & Santos, F., (2010). When worlds collide: The internal dynamics of organizational responses to conflicting institutional demands. Academy of Management Review, 35(3), 455–476. doi:10.5465/amr.2010.51142368.
    • (2010) Academy of Management Review , vol.35 , Issue.3 , pp. 455-476
    • Pache, A.C.1    Santos, F.2
  • 43
    • 0034393303 scopus 로고    scopus 로고
    • Management by decree. Paradoxes in the reform of the Italian public sector
    • Panozzo, F., (2000). Management by decree. Paradoxes in the reform of the Italian public sector. Scandinavian Journal of Management, 16, 357–373. doi:10.1016/s0956-5221(00)00012-9.
    • (2000) Scandinavian Journal of Management , vol.16 , pp. 357-373
    • Panozzo, F.1
  • 44
    • 58049093107 scopus 로고    scopus 로고
    • On some recent proposals for budgetary reform
    • Pedone, A., (2008). On some recent proposals for budgetary reform. Review of Economic Conditions in Italy, 1, 9–36.
    • (2008) Review of Economic Conditions in Italy , vol.1 , pp. 9-36
    • Pedone, A.1
  • 45
    • 0000928219 scopus 로고
    • Expanding the scope of institutional analysis
    • DiMaggio P.J., Powell W.W., (eds), Chicago, IL: University of Chicago Press,. In, (Eds
    • Powell, W. W., (1991). Expanding the scope of institutional analysis. In P. J., DiMaggio & W. W., Powell (Eds.), The new institutionalism in organizational analysis (pp. 183–203). Chicago, IL: University of Chicago Press.
    • (1991) The new institutionalism in organizational analysis , pp. 183-203
    • Powell, W.W.1
  • 47
    • 79951916345 scopus 로고    scopus 로고
    • New perspectives on budgeting procedures in Italy
    • Ranalli, F., & Giosi, A., (2011). New perspectives on budgeting procedures in Italy. International Journal of Public Administration, 34(1–2), 32–42. doi:10.1080/01900692.2010.524071.
    • (2011) International Journal of Public Administration , vol.34 , Issue.1-2 , pp. 32-42
    • Ranalli, F.1    Giosi, A.2
  • 48
    • 84979645208 scopus 로고    scopus 로고
    • A serious game: Performance management in Italian ministries
    • Rebora, G., Ruffini, R., & Turri, M., (2017). A serious game: Performance management in Italian ministries. International Journal of Public Administration, 40(9), 770–779. doi:10.1080/01900692.2016.1201103.
    • (2017) International Journal of Public Administration , vol.40 , Issue.9 , pp. 770-779
    • Rebora, G.1    Ruffini, R.2    Turri, M.3
  • 49
    • 33745685678 scopus 로고    scopus 로고
    • Managing implementation processes: The role of public managers in the implementation of accrual accounting—Evidence from six case studies in Germany
    • Ridder, H. G., Bruns, H. J., & Spier, F., (2006). Managing implementation processes: The role of public managers in the implementation of accrual accounting—Evidence from six case studies in Germany. Public Management Review, 8(1), 87–118. doi:10.1080/14719030500518857.
    • (2006) Public Management Review , vol.8 , Issue.1 , pp. 87-118
    • Ridder, H.G.1    Bruns, H.J.2    Spier, F.3
  • 51
    • 85145139130 scopus 로고    scopus 로고
    • Doing case study research
    • Humphrey C., Lee B., (eds), Amsterdam, Netherlands: Elsevier,. In, (Eds
    • Scapens, R. W., (2004). Doing case study research. In C., Humphrey & B., Lee (Eds.), The real life guide to accounting research (pp. 275–279). Amsterdam, Netherlands: Elsevier. doi:10.1016/B978-008043972-3/50017-7.
    • (2004) The real life guide to accounting research , pp. 275-279
    • Scapens, R.W.1
  • 52
    • 84946090513 scopus 로고    scopus 로고
    • The metamorphoses of performance budgeting
    • Schick, A., (2014). The metamorphoses of performance budgeting. OECD Journal on Budgeting, 13(2), 49–79. doi:10.1787/budget-13-5jz2jw9szgs8.
    • (2014) OECD Journal on Budgeting , vol.13 , Issue.2 , pp. 49-79
    • Schick, A.1
  • 55
    • 0042927959 scopus 로고    scopus 로고
    • Institutional carriers: Reviewing modes of transporting ideas over time and space and considering their consequences
    • Scott, R., (2003). Institutional carriers: Reviewing modes of transporting ideas over time and space and considering their consequences. Industrial and Corporate Change, 12(4), 879–894. doi:10.1093/icc/12.4.879.
    • (2003) Industrial and Corporate Change , vol.12 , Issue.4 , pp. 879-894
    • Scott, R.1
  • 56
    • 0036011961 scopus 로고    scopus 로고
    • Institutional contradictions, praxis, and institutional change: A dialectical perspective
    • Seo, M. G., & Creed, W. D., (2002). Institutional contradictions, praxis, and institutional change: A dialectical perspective. Academy of Management Review, 27(2), 222–247. doi:10.5465/amr.2002.6588004.
    • (2002) Academy of Management Review , vol.27 , Issue.2 , pp. 222-247
    • Seo, M.G.1    Creed, W.D.2
  • 57
    • 34250213265 scopus 로고    scopus 로고
    • The impact of performance budgeting on the role of the legislature: A four-country study
    • Sterck, M., (2007). The impact of performance budgeting on the role of the legislature: A four-country study. International Review of Administrative Sciences, 73(2), 189–203. doi:10.1177/0020852307077960.
    • (2007) International Review of Administrative Sciences , vol.73 , Issue.2 , pp. 189-203
    • Sterck, M.1
  • 58
    • 34250158938 scopus 로고    scopus 로고
    • Trends in performance budgeting in seven OECD countries
    • Sterck, M., & Scheers, B., (2006). Trends in performance budgeting in seven OECD countries. Public Performance & Management Review, 30(1), 47–72. doi:10.2753/pmr1530-9576300103.
    • (2006) Public Performance & Management Review , vol.30 , Issue.1 , pp. 47-72
    • Sterck, M.1    Scheers, B.2
  • 59
    • 0041702749 scopus 로고    scopus 로고
    • Accounting change in Dutch government: Exploring the gap between expectations and realizations
    • Ter Bogt, H. J., & Van Helden, G. J., (2000). Accounting change in Dutch government: Exploring the gap between expectations and realizations. Management Accounting Research, 11(2), 263–279. doi:10.1006/mare.2000.0132.
    • (2000) Management Accounting Research , vol.11 , Issue.2 , pp. 263-279
    • Ter Bogt, H.J.1    Van Helden, G.J.2
  • 60
    • 0001201649 scopus 로고    scopus 로고
    • The institutionalization of institutional theory
    • Clegg S.R., Hardy C., (eds), London, UK: Sage, &,. In, (Eds.), ,.169–184
    • Tolbert, P. S., & Zucker, L. G., (1999). The institutionalization of institutional theory. In S. R., Clegg & C., Hardy (Eds.), Studying organization: Theory & method (pp.169–184). London, UK: Sage. doi:10.4135/9781446218556.n6.
    • (1999) Studying organization: Theory & method
    • Tolbert, P.S.1    Zucker, L.G.2
  • 61
    • 85002180544 scopus 로고    scopus 로고
    • Supply and demand of policy indicators
    • Van Dooren, W., (2004). Supply and demand of policy indicators. Public Management Review, 6(4), 511–530. doi:10.1080/1471903042000303319.
    • (2004) Public Management Review , vol.6 , Issue.4 , pp. 511-530
    • Van Dooren, W.1
  • 62
    • 0038285116 scopus 로고
    • The role of institutionalization in cultural persistence
    • Zucker, L. G., (1977). The role of institutionalization in cultural persistence. American Sociological Review, 42(5), 726–743. doi:10.2307/2094862.
    • (1977) American Sociological Review , vol.42 , Issue.5 , pp. 726-743
    • Zucker, L.G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.