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The appropriateness of tight budget control in public sector organizations facing budget turbulence
Örebro universitet.
Karlstads universitet, Fakulteten för humaniora och samhällsvetenskap (from 2013), Handelshögskolan. (Forum För Redovisning)ORCID-id: 0000-0001-8860-6944
2014 (engelsk)Inngår i: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 25, nr 4, s. 271-283Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

In the public sector, budget deviations are an important performance dimension. Because of political and institutional pressures, it is crucial that public sector organizations neither overspend, nor underspend. Budget deviations actualize the issue of tight budget control. In this article we hypothesize that when public sector organizations face budget turbulence, the implementation of tight budget control is a functional response that increases the likelihood of meeting budget targets. Our study, combining survey and archival data from 196 Swedish municipalities, confirms our hypothesis. If budget turbulence is substantial, public sector organizations benefit from tight budget control as they seek to control budget deviations, but if turbulence is only marginal, they can conduct activities in the same manner as last year and additional direction from tight controls has no effect on budget deviations. A more general contribution of the paper is the evaluation of the effect of environment and tight budgetary control fit on budgetary performance.

sted, utgiver, år, opplag, sider
Elsevier, 2014. Vol. 25, nr 4, s. 271-283
HSV kategori
Forskningsprogram
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:kau:diva-31829DOI: 10.1016/j.mar.2014.04.001ISI: 000345185600003OAI: oai:DiVA.org:kau-31829DiVA, id: diva2:709606
Tilgjengelig fra: 2014-04-02 Laget: 2014-04-02 Sist oppdatert: 2017-12-06bibliografisk kontrollert

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