...Darren Jubb Purpose The purpose of this paper is to conduct a meso-level analysis of the use of budgeting by creative individuals involved in the production of popular music, an area where there is tension between creativity and control. Design/methodology/approach The paper gathers interview...

.... 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...

... 12 07 2022 20 07 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Competing logics University Tanzania Budgeting Agency Organizational characteristics Institutional logics This study investigates how competing logics...

... analyses how across time certain actors attempted to build a competing network in the organization to gain support for their underlying rationales for replacing the BSC with a budgeting system. Data were collected using interviews, observations and archival data from a Sri Lankan commercial bank...

... Limited 2020 Emerald Publishing Limited Licensed re-use rights only Budgeting Sensemaking Management accounting Metaphors Public sector Social services Cost-consciousness Weick (1995) focused especially on how people enact, i.e. actively construct the environment that they attend...

...Maria C. Conesa Carril; Nieves Gómez Aguilar; Manuel Larrán Jorge Purpose The analysis intends to clarify whether higher education institutions place as much value on internal transparency as on external transparency. This study aims to analyze the university budgeting process as a reflection...

... be contacted at: t.palermo@lse.ac.uk 15 06 2016 03 03 2017 20 09 2017 21 12 2017 07 01 2018 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Scenarios Planning Budgeting Management control Time Recent literature...

... of controllers and managers involved in budgetary work. This study monitored the four enabling characteristics of management control, namely, repair, internal transparency, global transparency and flexibility (Adler and Borys, 1996), related to the new budgeting practices in one global paper company. Findings...

...Prof. John Burns, Prof. Bill Nixon; Ivar Friis; Allan Hansen Purpose – This paper aims to explore the role of line-item budgeting in film production in an effort to illustrate the positive effects that budgetary constraints can have on creativity. Design/methodology/approach – Using...

...Prof. John Burns, Prof. Bill Nixon; Irvine Lapsley; Ana-María Ríos Purpose – The purpose of this paper is an investigation of internal transparency in government budgeting. Design/methodology/approach – A case study which uses mixed methods – documentary analysis, some observation and elite...