Budgeting practices and accountability habitus: a grounded theory
Budgeting practices and accountability habitus: a grounded theory
This paper is the first of several emanating from a study of the relationship between accounting, governance and accountability in local government in the UK. A grounded theory methodology was used to discover participants' perceptions of these phenomena in four UK local government organisations. The budget system was found to be the most important organizational process with respect to accountability and this paper focuses on the core relationship discovered between budgetary practices and accountability perceptions. The way in which accountability was perceived and the budgetary practices were quite distinct in each of the four case studies. A grounded theory of this relationship is developed from the case studies to explain these differences. Bourdieu's concept of habitus is used to further develop this grounded theory and to suggest a more formal theory.
budgets, governance, management research, united kingdom, local government
543-577
Goddard, Andrew
1bee5bd5-13fe-43e5-9c7d-a23acdf431b2
2004
Goddard, Andrew
1bee5bd5-13fe-43e5-9c7d-a23acdf431b2
Goddard, Andrew
(2004)
Budgeting practices and accountability habitus: a grounded theory.
Accounting, Auditing & Accountability Journal, 17 (4), .
(doi:10.1108/09513570410554551).
Abstract
This paper is the first of several emanating from a study of the relationship between accounting, governance and accountability in local government in the UK. A grounded theory methodology was used to discover participants' perceptions of these phenomena in four UK local government organisations. The budget system was found to be the most important organizational process with respect to accountability and this paper focuses on the core relationship discovered between budgetary practices and accountability perceptions. The way in which accountability was perceived and the budgetary practices were quite distinct in each of the four case studies. A grounded theory of this relationship is developed from the case studies to explain these differences. Bourdieu's concept of habitus is used to further develop this grounded theory and to suggest a more formal theory.
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Published date: 2004
Keywords:
budgets, governance, management research, united kingdom, local government
Organisations:
Management
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Local EPrints ID: 35660
URI: http://eprints.soton.ac.uk/id/eprint/35660
ISSN: 0951-3574
PURE UUID: 5e7c580f-0f55-4cc0-9ff3-e1a560dfcf4c
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Date deposited: 22 May 2006
Last modified: 15 Mar 2024 07:53
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Author:
Andrew Goddard
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