Table 3.

Outcomespace

The conceptionsCategories of description – the conceptions
Authority subjectionPrudent assimilationParticipatory interactions
 • Mandatory definitions
• Obedience to adapt routine activities according to budget cuttings
• Assimilations that it is prudent to maintain OR without changes (without resources reductions) due to potential risks for the organization• Continuous and exhaustive participatory efforts to negotiate beyond routines’ boundaries
Explicative dimension:
Nature of powerCentralizedRelated to specific know-how and experienceDistributed
Agency’s manifestation• Obedient
• Adapt OR
• Persuade about priorities
• Assimilate with prudence
• Cross boundaries to negotiate collaboratively
Commitment ecologyLimited to only one routinePartialConsiders interdependencies
Transparency valorizationNAPerceived on planningPerceived on planning, with accountability
Budget cyclesConducts centralized decisionsReinforces domain expertisePromotes broader participation
Domain expertise in budget artifactsGaps in finance languageValues domain expertiseAlso values learning on the job place
Source: Elaborated by the authors

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