Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity
Year of publication: |
April 2016
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Authors: | Gooneratne, Tharusha N. ; Hoque, Zahirul |
Published in: |
Critical perspectives on accounting : an international journal for social and organizational accountability. - Amsterdam : Elsevier, ISSN 1045-2354, ZDB-ID 1022791-X. - Vol. 36.2016, p. 58-70
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Subject: | Critical | Public sector | Management control | Budgeting | External institutions | Agentic institutionalism | Hybrid organization | Institutionenökonomik | Institutional economics | Öffentliches Unternehmen | Public enterprise | Controlling | Öffentlicher Sektor | Prinzipal-Agent-Theorie | Agency theory | Betriebliche Budgetierung | Corporate budgeting | Theorie | Theory | Neue Institutionenökonomik | New institutional economics | Finanzkontrolle | Fiscal control |
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