haku: @indexterm organizational change / yhteensä: 1363
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Tekijä: | Ezzamel, M. |
Otsikko: | Organisational change and accounting: understanding the budgeting system in its organizational context |
Lehti: | Organization Studies
1994 : VOL. 15:2, p. 213-240 |
Asiasana: | ORGANIZATIONAL CHANGE ACCOUNTING BUDGET |
Kieli: | eng |
Tiivistelmä: | This paper utilizes Foucault's framework of power/knowledge relations, buttressed by work on sociology of translation (Callon 1986; Latour 1987), to examine the extent to which the budgeting system is implicated in a process of organizational change. The analysis is based on a field study in which a change initiative was developed by top policy-makers (the Centre) in a UK university against a background of reduction in funding by the state. The analysis demonstrates that the Centre failed to deploy the budgeting system as a disciplinary regime in the sense of making it possible for the proposed resource reallocations to be implemented. |
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