.... This paper aims to shed light on the institution of budgeting in a democratically elected local government under austerity. Design/methodology/approach This paper uses world culture theory, the study of the devolution of cultural authority to individuals and organisations through which they turn...

... council-owned subsidiaries or third-sector organisations. It is important that, in an austerity context, new risks to “off the books” service quality is matched by new control and audit arrangements. Moreover, the professional bodies that service local government should recognise the new forms...