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Budgeting and the construction of entities: struggles to negotiate change in Swedish municipalities
Stockhom Business School, Stockholm University, Stockholm, Sweden.
Stockhom Business School, Stockholm University, Stockholm, Sweden.
2017 (Engelska)Ingår i: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 19, nr 7, s. 1022-1045Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

Budgeting has endured changes in management ideals, because it supports an instrumental rationality in which organizations should use their own resources to produce their own results. Budgeting depends on and enforces traditional and transactional systems based on predefined entities, such as single-purpose organizations and measurable outputs. This study investigates this issue and asks what types of entities budgeting needs, and where and when these entities can be negotiated and reconstructed. This study shows that budgeting and its reinforcement of traditional and transactional systems makes it difficult to proceed towards new management ideals based on cooperation, sharing, and responsiveness.

Ort, förlag, år, upplaga, sidor
Routledge, 2017. Vol. 19, nr 7, s. 1022-1045
Nyckelord [en]
Public budgeting, new public management, new public governance, management control, local governments
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:oru:diva-71698DOI: 10.1080/14719037.2016.1243815ISI: 000402318600008Scopus ID: 2-s2.0-84992217865OAI: oai:DiVA.org:oru-71698DiVA, id: diva2:1281749
Tillgänglig från: 2019-01-23 Skapad: 2019-01-23 Senast uppdaterad: 2019-01-25Bibliografiskt granskad

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