Budgeting and the construction of entities: struggles to negotiate change in Swedish municipalities

作者：Wallstedt Niklas; Almqvist Roland

来源：Public Management Review, 2017, 19(7): 1022-1045.

DOI：10.1080/14719037.2016.1243815

• Public budgeting
• new public management
• new public governance
• management control
• local governments

Budgeting has endured changes in management ideals, because it supports an instrumental rationality in which organizations should use their own resources to produce their own results. Budgeting depends on and enforces traditional and transactional systems based on predefined entities, such as single-purpose organizations and measurable outputs. This study investigates this issue and asks what types of entities budgeting needs, and where and when these entities can be negotiated and reconstructed. This study shows that budgeting and its reinforcement of traditional and transactional systems makes it difficult to proceed towards new management ideals based on cooperation, sharing, and responsiveness.

• 出版日期2017