Budgetary incrementalism in a Christian bureaucracy
Date
2002
Authors
Parker, Lee David
Editors
Advisors
Journal Title
Journal ISSN
Volume Title
Type:
Journal article
Citation
Management Accounting Research, 2002; 13 (1):71-100
Statement of Responsibility
Conference Name
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.
School/Discipline
Business School
Dissertation Note
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Description
Copyright © 2002 Elsevier Science Ltd.