Vernacular budgeting and accounting routines – a longitudinal constructive case study
Bibliographic Data
| ID | 20201832 |
|---|---|
| Authors | Toni Mättö (0000-0001-8709-9207, University of Jyväskylä), Marko Järvenpää (0000-0002-9578-9272, University of Vaasa, corresponding author), Pekka Peura (0000-0001-8064-8584, University of Vaasa), Merja Kangasjärvi (0000-0002-5246-0856, University of Vaasa), Harri Lehtinen (University of Vaasa) |
| Year | 2022 |
| Volume | 34 |
| Issue | 6 |
| Pages | 193-209 |
| Publication date | 2022-12-19 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-08-2021-0121 |
| OpenAlex | W4293076085 |
| Language | EN |
| Citations received | 1 |
| References cited | 32 |
Purpose This case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization. Design/methodology/approach The study employs the constructive research approach which utilizes participative observation in the development of TeamBudget over the 15 years since 2004. The empirical data utilized includes eight interviews and documentary data for the system created. Findings The study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routines associated with the newly created system. A locally created accounting system thus became institutionalized into a wider organizational setting over time. The current study presents findings that explain the routinization of informal accounting activities and the subsequent institutionalization process. Practical implications Understanding the potential influence of local action on the organization-wide accounting system may foster the creation of accounting tools that could spread participation and commitment throughout a public sector organization, contributing towards enhancing the enabling effect of an organizational accounting system. When designing a local budgeting system, decoupling it from the organizational system may promote its institutionalization. Originality/value Antecedents of informal accounting routines have received little research attention. This study illustrates actions relating to local accounting practice were antecedents of accounting routines and subsequent institutional changes in broader organizational practices in a public sector organization. The study demonstrates how vernacular accounting practice can facilitate the institutionalization process
Accounting information system · Accounting research · Business · Constructive · Economics · Institutionalisation · Management accounting · Originality · Political science · Public relations · Public sector · Qualitative research · Social science · Sociology · Vernacular · Accounting and Organizational Management · Computer Science · Management and Organizational Studies · Public Policy and Administration Research · Accounting
Institutionalization and Structuration
Conceptualizing management accounting change
Appealing Work
A Dynamic Theory of Organizational Knowledge Creation
Empowering middle managers in social services using management control systems
On bringing more action into management accounting research
The Iron Cage Revisited
Institutions
Participant Observation and Interviewing
Institutionalized Organizations
| Unique citing works | 1 |
|---|---|
| Citations per year | 0,5 |
| Citation span | 2024 - 2024 (1) |
| Citation velocity | recent |
| Highly cited | No |