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

Jean Claude Mutiganda, Giuseppe Grossi, Lars G. Hassel

    Research output: Chapter in Book/Conference proceedingConference contributionProfessional


    This article analyses how budgetary delegation institutionalises accountability as a mutualcommunicative 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 communicativerationalities underlying budgetary delegation in institutionalisation of accountability amongbudgetary actors.
    Original languageUndefined/Unknown
    Title of host publicationIPA Conference 2015
    PublisherInterdisciplinary perspectives on accounting conference
    Publication statusPublished - 2015
    MoE publication typeD3 Professional conference proceedings


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

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