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Keywords: Organizational change
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (6): 156–174.
Published: 14 May 2025
... to understand their perceptions to changes within the university. Findings The findings reveal that academics chose to play the game of silent resistance – concentrating their efforts on acquiescent silence and defensive silence in response to organizational changes. The results also reveal that one...
Journal Articles
The influence of public sector audit digitalisation on local government budget planning: evidence from Brazil
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Journal of Public Budgeting, Accounting & Financial Management (2023) 35 (2): 198–218.
Published: 08 March 2023
... Limited Licensed re-use rights only Courts of audit Multi-year plan Audit society Organizational change Public financial management reforms Digital infrastructure Audit practices are a “vehicle for change” in audited organisations (Power, 1999 , p. 91). By “making things auditable...
