When Organisations Deinstitutionalise Control Practices: A Multiple-Case Study of Budget Abandonment

Abstract : Drawing on a framework of deinstitutionalisation, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalisation acted in each setting and show that abandonment was only achieved through skilful agency by dominant insiders to construct the need and manage for change. In addition, a finding of the study is that two of the four companies reversed the deinstitutionalisation and reintroduced traditional budgeting. This is explained by highlighting the role of remnants of formerly institutionalised practices and by demonstrating the importance of administrative and cultural controls which can support the abandonment of a central accounting control practice in the first place. Overall, this research extends previous studies of deinstitutionalisation by analysing a taken-for-granted practice at the micro-level and by giving a more agentic account of its processes.
Type de document :
Article dans une revue
European Accounting Review, 2014, 23 (4), pp.593-623. 〈10.1080/09638180.2014.899918〉
Liste complète des métadonnées

https://hal-hec.archives-ouvertes.fr/hal-01097586
Contributeur : Amaury Bouvet <>
Soumis le : vendredi 19 décembre 2014 - 23:34:08
Dernière modification le : jeudi 11 janvier 2018 - 06:19:32

Identifiants

Collections

Citation

Sebastian D. Becker. When Organisations Deinstitutionalise Control Practices: A Multiple-Case Study of Budget Abandonment. European Accounting Review, 2014, 23 (4), pp.593-623. 〈10.1080/09638180.2014.899918〉. 〈hal-01097586〉

Partager

Métriques

Consultations de la notice

139