Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.629438
Title: The study of budgets and the processes of budgeting in organisational context
Author: Bakar, Mohammad Adam
Awarding Body: University of Manchester
Current Institution: University of Manchester
Date of Award: 1991
Availability of Full Text:
Access from EThOS:
Abstract:
This study was conducted to address a growing concern that earlier studies had failed to enhance our knowledge about accounting in practice. It was intended to contribute by providing insights about accounting change, about the forces that contribute to accounting change and about the behavioral consequences of such a change. The objective is two-fold: first, to explain how accounting practices emerged, evolved and came to take their present forms, and second, to explain how changes in them led to changes in the behaviour of organisational members. The focus was on budgets and the processes of budgeting in a commercial television company in the UK. This research was carried out both as an exploratory and explanatory case study. The methodology adopted is interpretative in nature. Data was collected through a variety of methods over a period of eighteen months (the historical data collected, however. spanned a period of more than thirty years). The study was informed by insights offered by the social interactionist approach. Rationales from economic, cultural and sociological perspectives were drawn in the analyses to provide insights on the change, the process of change and the behavioral consequences of such a change.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.629438  DOI: Not available
Share: