Budgetary practices and accountability habitus: a grounded theory

Article Abstract:

The article identifies the budget system as the key organizational process concerned with accountability in four case studies of local government organizations in the United Kingdom. Differences between budgetary practices and perceptions of accountability are examined.

Public Finance Activities, Public affairs, Budget Process, Ethics, Budget, Budgeting, Comparative analysis, Ethical aspects, State/local government software, Accounting procedures

Accounting and NPM in UK Local Government Contributions Towards Governance and Accountability

Article Abstract:

Research indicates that budgeting practices, rather than New Public Management, have made more significant contributions to accountability in United Kingdom local government. Findings are analyzed using Pierre Bourdieu's habitus concept.

Administrative responsibility

Environmental accounting and change in UK local government

Article Abstract:

The impact of environmental accounting procedure of local government accountants of United Kingdom, on organizational change, is examined.

Forecasts, trends, outlooks, Analysis, Usage, Forecasts and trends, Market trend/market analysis, Accountants, Organizational change, Environmental auditing, Change management