INSTITUTIONAL ASPECTS OF BUDGETARY PROCESSES: A CASE STUDY IN A DEVELOPING COUNTRY

Abstract

The way budgets are used may reflect the requirements of particular institutional and organisational contexts, rather than a ubiquitous need to plan and control technical operations. This paper examines the budgetary processes in a particular institutional and organisational setting‐ that of a public sector commercial organisation in a developing country. The findings suggest that in the special circumstances of the organisation studied, the budgetary process is a way of demonstrating conformity with the needs and requirements of external authorities, rather than a means of assisting internal management. These findings are consistent with and added to the understanding of theory which stresses the symbolic and institutionalised uses of accounting in organisations

Citation

Alam, M. and Lawrence, S. (1994), "INSTITUTIONAL ASPECTS OF BUDGETARY PROCESSES: A CASE STUDY IN A DEVELOPING COUNTRY", Asian Review of Accounting, Vol. 2 No. 1, pp. 45-62. https://doi.org/10.1108/eb060645