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| Tekijä: | Moll, J. Hoque, Z. |
| Otsikko: | Budgeting for legitimacy: the case of an Australian university |
| Lehti: | Accounting, Organizations and Society
2011 : FEB, VOL. 36:2, p. 86-101 |
| Asiasana: | accounting university administration budgeting institutions Australia |
| Kieli: | eng |
| Tiivistelmä: | This article analyses the role of accounting in process of legitimation using a case study of budgeting at an Australian university. A budget system borrowed from the institutional environment was put in place after the university had gone through a series of mergers. The university's senior academic and administrative staff undermined the budget system, as they felt that it was inconsistent with the values of the university. The article argues that staff, management and other internal constituents should be seen as legitimating agents. |
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