Ezzamel, Mahmoud; Robson, Keith; Stapleton, Pam - In: Accounting, Organizations and Society 37 (2012) 5, pp. 281-303
This paper examines the introduction of budgeting practices in situations where institutional logics are competing. The empirical cases, studied in two phases in the 1990s and in 2011, explore tensions that emerged between the new business logic, prevailing professional logic, and governance...