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The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.

We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.

Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.

This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.

Wrist orthoses are used by occupational therapists to decrease pain, support weak muscles and protect tissues during healing. However, use of wrist orthoses has been observed to produce compensatory movements in other upper extremity joints. This paper aims to determine whether wearing wrist orthoses produced compensatory movements of the elbow in addition to the shoulder when performing drinking and hammering tasks.

Two twin-axis electrogoniometers were positioned on the elbow and shoulder to track joint movement. The four conditions were drink with orthosis, hammer with orthosis, drink without orthosis and hammer without orthosis. Joint movement was defined as total angular excursion of the joint throughout the performance of the task. Separate 2 × 2 (joint × orthosis) repeated measures analyzes of variance (ANOVA) were used to evaluate differences in joint excursion of the elbow and shoulder joints between orthosis conditions for each task.

Wearing a wrist orthosis did not change the amount of joint excursion compared to not wearing an orthosis during the drinking and hammering tasks.

Findings suggest that wrist orthoses do not result in statistically significant changes in elbow and shoulder joint movements during simulated drinking and hammering tasks.