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The appropriateness of tight budget control in public sector organizations facing budget turbulence
Örebro University, Örebro University School of Business. (CEROC)ORCID iD: 0000-0002-3922-578X
Karlstad Business School, Karlstad University, Karlstad, Sweden.ORCID iD: 0000-0001-8860-6944
2014 (English)In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 25, no 4, 271-283 p.Article in journal (Refereed) Published
Abstract [en]

In the public sector, budget deviations are an important performance dimension. Because of political and institutional pressures, it is crucial that public sector organizations neither overspend, nor underspend. Budget deviations actualize the issue of tight budget control. In this article we hypothesize that when public sector organizations face budget turbulence, the implementation of tight budget control is a functional response that increases the likelihood of meeting budget targets. Our study, combining survey and archival data from 196 Swedish municipalities, confirms our hypothesis. If budget turbulence is substantial, public sector organizations benefit from tight budget control as they seek to control budget deviations, but if turbulence is only marginal, they can conduct activities in the same manner as last year and additional direction from tight controls has no effect on budget deviations. A more general contribution of the paper is the evaluation of the effect of environment and tight budgetary control fit on budgetary performance.

Place, publisher, year, edition, pages
Elsevier, 2014. Vol. 25, no 4, 271-283 p.
Keyword [en]
Management control, Tight budget control, Cost control, Budget deviation, Public sector
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-38661DOI: 10.1016/j.mar.2014.04.001ISI: 000345185600003Scopus ID: 2-s2.0-84909949440OAI: oai:DiVA.org:oru-38661DiVA: diva2:763885
Available from: 2014-11-17 Created: 2014-11-17 Last updated: 2017-10-17Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf