Budgetary incrementalism in a Christian bureaucracy

• Autores: Lee D. Parker
• Localización: Management accounting research, ISSN 1044-5005, Vol. 13, Nº 1, 2002, págs. 71-100
• Idioma: inglés
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• Resumen

  • 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.