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Author:Peters, K.
Title:When reform comes into play: budgeting as negotiations between administrations
Journal:Accounting, Organizations and Society
2001 : AUG, VOL. 26:6, p. 521-539
Index terms:BUDGET
BUDGETARY CONTROL
PUBLIC SECTOR
ORGANIZATIONAL CHANGE
Language:eng
Abstract:The endless succession of budgeraty reforms in the public sector means that institutional change is of constitutive and stragegic importance. How this change takes place is examined with the aid of the metaphor of budgeting as a game.
SCIMA record nr: 226306
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