search query: @indexterm budgetary control / total: 121
reference: 22 / 121
| Author: | Christiansen, J. K. Skaerbaek, P. |
| Title: | Implementing budgetary control in the performing arts: games in the organizational theatre |
| Journal: | Management Accounting Research
1997 : DEC, VOL. 8:4, p. 405-438 |
| Index terms: | BUDGETARY CONTROL DRAMATIC ART GAMES MANAGEMENT ACCOUNTING PUBLIC SECTOR IMPLEMENTATION |
| Language: | eng |
| Abstract: | This paper gains an insight into the nature of the implementation of accounting and budgeting systems in a theatre and how the various power bases of the actors influence the budget game through various applied strategies in the proces, using the budget game approach to understand the implementation process in a case. The budget game perspective has demonstrated that it is useful to understand an implementation process in organizational situation with multiple actors with different rationalities. The case also demonstrates how the implementation of budgetary control systems enforces other structural and processual changes. |
SCIMA