Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach

A1 Originalartikel i en vetenskaplig tidskrift (referentgranskad)

Interna författare/redaktörer

Publikationens författare: Jean Claude Mutiganda
Förläggare: Academic press
Publiceringsår: 2013
Tidskrift: Critical Perspectives On Accounting
Volym: 24
Nummer: 7-8
Artikelns första sida, sidnummer: 518
Artikelns sista sida, sidnummer: 531
eISSN: 1095-9955


This paper analyses the impact of the institutionalisation of governance and budgetary policies on the accountability of organisational actors from an institutional and critical realism perspective. The study extends the framework by Burns and Scapens (2000) to critical realism. Findings from field studies conducted in two public hospital districts in Finland show two institutions of budgetary governance: the political and the technical. Accountability practices depend on how the institutionalised policies have reduced or increased the gaps between the real, the actual and the empirical domains of reality of the organisational actors involved and the governance policy that prevails at a given domain of reality. The use of budgetary information as a tool of governance and accountability in the empirical field of the study cannot be taken for granted.

Senast uppdaterad 2020-28-03 vid 02:58