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Author:Perez, L. F-R.
Robson, K.
Title:Ritual legitimation, de-coupling and the budgetary process: managing organizational hypocrisies in a multinational company
Journal:Management Accounting Research
1999 : DEC, VOL. 10:4, p. 383-407
Index terms:Finance
Budgeting
Participation
Organizations
Multinational companies
USA
Freeterms:Legitimation
Language:eng
Abstract:The study of participation in the budgetary cycle has formed prominent part of the research literature concerned with the budgetary process. More recently there has emerged a body of literature concerned with exploring the political and symbolic nature of the budgetary process. This paper reports on the outcomes of an empirical study of the introduction of 'budgetary participation' in a division of a European subsidiary of a large North American car manufacturer.
SCIMA record nr: 197984
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