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Budgeting and the construction of entities: struggles to negotiate change in Swedish municipalities
Stockholm University, Faculty of Social Sciences, Stockholm Business School.
Stockholm University, Faculty of Social Sciences, Stockholm Business School.
2017 (English)In: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 19, no 7, 1022-1045 p., http://dx.doi.org/10.1080/14719037.2016.1243815Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
2017. Vol. 19, no 7, 1022-1045 p., http://dx.doi.org/10.1080/14719037.2016.1243815
Keyword [en]
Public budgeting, new public management, new public governance, management control, local governments
National Category
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-143374DOI: 10.1080/14719037.2016.1243815OAI: oai:DiVA.org:su-143374DiVA: diva2:1098958
Available from: 2017-05-29 Created: 2017-05-29 Last updated: 2017-05-29

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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Output format
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