Institutional entrepreneurship, practice memory, and cultural memory: Choice and creativity in the pursuit of endogenous change of local authority budgeting

Thomas Ahrens, Laurence Ferry

Research output: Contribution to journalArticlepeer-review

39 Citations (Scopus)

Abstract

This paper explores how a lower government organisation can act as an institutional entrepreneur. It builds on recent public sector budgeting research that identified the endogenisation of budget rules as an important element of institutional entrepreneurship. Inspired by a Wittgensteinian practice theory we identify rules as one element of budget practices and proceed to investigate the endogenisation of another element, termed teleoaffective structure. It refers to the objectives and ends of a practice and the moods and emotions with which they tend to be associated. We develop our argument with reference to two innovative accounting practices developed by Newcastle City Council in order to address radical cutbacks of their central government grants. We emphasise the historical dimension of the endogenisation of teleoaffective structure and show in particular the potential significance of practice memory and cultural memory for shaping teleoaffective structure.

Original languageEnglish
Pages (from-to)12-21
Number of pages10
JournalManagement Accounting Research
Volume38
DOIs
Publication statusPublished - Mar 2018

Keywords

  • Budgeting
  • Cultural memory
  • Institutional entrepreneurs
  • Local government
  • Neo-institutional theory
  • Practice memory
  • Practice theory

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Information Systems and Management

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