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Budgetary practices and accountability habitus: a grounded theory

Article Abstract:

The article identifies the budget system as the key organizational process concerned with accountability in four case studies of local government organizations in the United Kingdom. Differences between budgetary practices and perceptions of accountability are examined.

Author: Goddard, Andrew
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2004
Public Finance Activities, Public affairs, Budget Process, Ethics, Budget, Budgeting, Comparative analysis, Ethical aspects, State/local government software, Accounting procedures

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Accounting and NPM in UK Local Government Contributions Towards Governance and Accountability

Article Abstract:

Research indicates that budgeting practices, rather than New Public Management, have made more significant contributions to accountability in United Kingdom local government. Findings are analyzed using Pierre Bourdieu's habitus concept.

Author: Goddard, Andrew
Publisher: Blackwell Publishers Ltd.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 2005
Administrative responsibility

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Environmental accounting and change in UK local government

Article Abstract:

The impact of environmental accounting procedure of local government accountants of United Kingdom, on organizational change, is examined.

Author: Ball, Amanda
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2005
Forecasts, trends, outlooks, Analysis, Usage, Forecasts and trends, Market trend/market analysis, Accountants, Organizational change, Environmental auditing, Change management

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Subjects list: United Kingdom, Methods, Accounting and auditing, Local government, Management, Company business management
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