Giving Accounts for Actions during Budgetary Delegations: Institutional and Habermas Critical Approach

D3 Professionell konferenspublikation

Interna författare/redaktörer

Publikationens författare: Jean Claude Mutiganda, Giuseppe Grossi, Lars G. Hassel
Förlagsort: Stockholm Business School, University of Stockholm
Publiceringsår: 2015
Förläggare: Interdisciplinary perspectives on accounting conference
Moderpublikationens namn: IPA Conference 2015
Seriens namn: Interdisciplinary Perspectives on Accounting


This article analyses how budgetary delegation institutionalises accountability as a mutual
communicative process among budgetary actors. It uses the theory of communicative action to extend the Burns and Scapens (2000) institutional framework to accountability. Field research in two public sector health care organisations shows that budgetary delegation leads to different institutions of accountability. The differences depend on how management uses delegated budgets as a tool of communication, aiming to reach mutual understanding among budgetary actors. Giving budgetary actors a possibility to explain and influence their budgets increases their accountability commitment. Budgetary delegation cannot be taken for granted, however, to institutionalise accountability that improves the use of accounting information in communication between management and budgetary actors at different levels of hierarchy.
The theoretical contribution of the article is to show the relevance of communicative
rationalities underlying budgetary delegation in institutionalisation of accountability among
budgetary actors.


Accountability, Budgetary Delegation, Change, Communication, Institutionalization, Public sector organisations

Senast uppdaterad 2020-26-09 vid 02:42