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Type: Journal article
Title: Budgetary incrementalism in a Christian bureaucracy
Author: Parker, Lee David
Citation: Management Accounting Research, 2002; 13 (1):71-100
Publisher: Academic Press
Issue Date: 2002
ISSN: 1044-5005
School/Discipline: Business School
Abstract: This paper presents the second stage of a field based case study focussed upon the planning and control concepts and processes employed by the central offices of the Victorian Synod of the Uniting Church in Australia. Its analysis is informed by grounded theory methodology and develops a micro-theoretical framework of that organization’s planning and control process. A reactive style of planning produces an incremental budgetary mélange that ultimately results in a form of control by compromise. The emergent findings are compared with a selection of relevant prior strategy and not-for-profit organization research. The study presents contextualized insights into the potential limits of ‘rational’ management system operation in such organizations, and the role of budgetary systems in organizational approaches to coping with a complex and dynamic environment.
Keywords: grounded theory; reactive planning; negotiated control; budgetary; financial; managerial
Description: Copyright © 2002 Elsevier Science Ltd.
RMID: 0020021639
DOI: 10.1006/mare.2001.0171
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Appears in Collections:Business School publications

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