Budgets vs individual needs

Exploring the dynamics of (de)coupling in an elementary school context

Datos Bibliográficos

ID20201484
AutoresAnton Borell (0000-0002-6043-6194, Stockholm University, autor de correspondencia)
Año2019
Volumen31
Número3
Páginas410-430
Fecha de publicación2019-09-02
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Identificadores de la revistaISSN: 1096-3367 • E-ISSN: 1945-1814
EditorialEmerald (PUBLISHER)
DOI10.1108/jpbafm-12-2018-0145
OpenAlexW2973566390
IdiomaEN
Citas recibidas1
Referencias citadas43

Purpose Previous research has argued that little is known about the dynamics of (de)coupling. This has led to a relatively static and potentially oversimplified view on how externally imposed accountability demands are incorporated into organizational routines. The purpose of this paper is to address these calls by exploring the dynamic processes of de- and re-coupling the two institutional rules of achieving a “balanced budget” and serving “the needs of individuals” in a Swedish school context. Design/methodology/approach A qualitative case study based on 28 observations and 32 interviews with principals, administrators and teachers within a large Swedish municipality has been used. Findings In contrast to earlier research, the paper shows that (de)coupling is more than just a static state; it is a result of dynamic challenges and boundary maintenance. It is a state where professional groups try to both decouple and couple accounting into routines to achieve greater autonomy and control, where incarnation of one myth leads to loosening another. It is embedded in an institutional environment’s powerful actors, and when incarnation takes place at different organizational levels, it leads to less conflict in another sphere. The dynamics of (de)coupling thereby unfolds how institutional rules play out in an organizational setting. Practical implications From a practical viewpoint, this paper has provided insights into how rules operate in an organizational setting. Given that regulative authorities tend to assume that rules should be tightly coupled to practice, this paper provides a critical examination of the assumption that coupled organizations are inherently “better” than non-coupled ones. To what extent does incarnation of rules reflect the societal ideas – and for whom? By unfolding the dynamics of (de)coupling, this paper illuminates some potential issues with increased tightness between rules and routines. Originality/value The paper illuminates the ways in which institutional rules takes place on the ground, and the associated roles for accounting in such process

Accountability · Autonomy · Business · Incarnation · Knowledge management · Loose coupling · Organizational structure · Political science · Process management · Public relations · Accounting and Organizational Management · Computer Science · Law · Nonprofit Sector and Volunteering · Public Policy and Administration Research