Abernethy, M.A. & Brownell, P. (1999) The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society, 24(3), 189–204.
- Adler, P.S. & Borys, B. (1996) Two types of bureaucracy: enabling and coercive. Administrative Science Quarterly, 41(1), 61–89.
Paper not yet in RePEc: Add citation now
Ahrens, T. & Chapman, C.S. (2004) Accounting for flexibility and efficiency: a field study of management control systems in a restaurant chain. Contemporary Accounting Research, 21(2), 271–301.
- Aleksandrov, E., Bourmistrov, A. & Grossi, G. (2018) Participatory budgeting as a form of dialogic accounting in Russia: actors' institutional work and reflexivity trap. Accounting, Auditing & Accountability Journal, 31(4), 1098–1123.
Paper not yet in RePEc: Add citation now
Anessi‐Pessina, E., Barbera, C., Sicilia, M. & Steccolini, I. (2016) Public sector budgeting: a European review of accounting and public management journals. Accounting, Auditing & Accountability Journal, 29(3), 491–519.
- Anthony, R.N. (1965) Planning and control systems: a framework for analysis. Cambridge, MA: Harvard Business School.
Paper not yet in RePEc: Add citation now
Argyris, C. (1955) Organizational leadership and participative management. The Journal of Business, 28(1), 1–7.
Arts, B. & Van Tatenhove, J. (2004) Policy and power: a conceptual framework between the ‘old’ and ‘new’ policy idioms. Policy Sciences, 37(3–4), 339–356.
- Backhouse, J., Hsu, C.W. & Silva, L. (2006) Circuits of power in creating de jure standards: shaping an international information systems security standard. MIS Quarterly, 30, 413–438.
Paper not yet in RePEc: Add citation now
Bisbe, J. & Otley, D. (2004) The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29(8), 709–737.
Bisbe, J., Batista‐Foguet, J.‐M. & Chenhall, R. (2007) Defining management accounting constructs: a methodological note on the risks of conceptual misspecification. Accounting, Organizations and Society, 32(7), 789–820.
Brownell, P. (1982) The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness. Journal of Accounting Research, 20(1), 12–27.
- Burns, J. & Scapens, R.W. (2000) Conceptualizing management accounting change: an institutional framework. Management Accounting Research, 11(1), 3–25.
Paper not yet in RePEc: Add citation now
Cavaye, A.L. & Christiansen, J.K. (1996) Understanding IS implementation by estimating power of subunits. European Journal of Information Systems, 5(4), 222–232.
Celerier, L. & Botey, L.E.C. (2015) Participatory budgeting at a community level in Porto Alegre: a Bourdieusian interpretation. Accounting, Auditing & Accountability Journal, 28(5), 739–772. Available from: https://doi.org/10.1108/AAAJ‐03‐2013‐1245.
- Clegg, S. (1989) Frameworks of power. Thousand Oaks, CA: Sage.
Paper not yet in RePEc: Add citation now
- Clegg, S. (1993) Narrative, power and social theory. In: Mumby, D.K. (Ed.) Narrative and social control: critical perspectives. Newbury Park, CA: Sage, pp. 15–45.
Paper not yet in RePEc: Add citation now
- Cobb, A.T. (1984) An episodic model of power: toward an integration of theory and research. Academy of Management Review, 9(3), 482–493.
Paper not yet in RePEc: Add citation now
Covaleski, M.A. & Dirsmith, M.W. (1986) The budgetary process of power and politics. Accounting, Organizations and Society, 11(3), 193–214.
Covaleski, M.A. & Dirsmith, M.W. (1988) The use of budgetary symbols in the political arena: An historically informed field study. Accounting, Organizations and Society, 13(1), 1–24.
Covaleski, M.A., Dirsmith, M.W. & Weiss, J.M. (2013) The social construction, challenge and transformation of a budgetary regime: the endogenization of welfare regulation by institutional entrepreneurs. Accounting, Organizations and Society, 38(5), 333–364.
- Covaleski, M.A., Evans, J.H., Luft, J.L. & Shields, M.D. (2003) Budgeting research: three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research, 15(1), 3–49.
Paper not yet in RePEc: Add citation now
- Creswell, J.W. (2012) Qualitative inquiry and research design: choosing among five approaches, 3rd edition. Thousand Oaks, CA: Sage publication.
Paper not yet in RePEc: Add citation now
- Dahl, R.A. (1957) The concept of power. Behavioural. Science, 2(3), 201–215.
Paper not yet in RePEc: Add citation now
- Eisenhardt, K.M. (1989) Building theories from case study research. Academy of Management Review, 14(4), 532–550.
Paper not yet in RePEc: Add citation now
- Eisenhardt, K.M. & Graebner, M.E. (2007) Theory building from cases: opportunities and challenges. Academy of Management Review, 50(1), 25–32.
Paper not yet in RePEc: Add citation now
Ezzamel, M., Robson, K. & Stapleton, P. (2012) The logics of budgeting: theorization and practice variation in the educational field. Accounting, Organizations and Society, 37(5), 281–303.
- Ferreira, A. & Otley, D. (2009) The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263–282. Available from: https://doi.org/10.1016/j.mar.2009.07.003.
Paper not yet in RePEc: Add citation now
Flamholtz, E.G. (1983) Accounting, budgeting and control systems in their organizational context: theoretical and empirical perspectives. Accounting, Organizations and Society, 8(2–3), 153–169.
- Fragos, C., Karyda, M. & Kiountouzis, E. (2007) Using the lens of circuits of power in information systems security management. In: Lambrinoudakis, C., Pernul, G. & Tjoa, A.M. (Eds.) Trust, privacy and security in digital business trust, privacy and security in digital business. Heidelberg, Berlin: Springer, pp. 228–236.
Paper not yet in RePEc: Add citation now
- Hallsworth, A. (1996) Buying power‐interpreting retail change in a circuits of power framework. Environment and Planning A, 28(12), 2125–2137.
Paper not yet in RePEc: Add citation now
Harun, H., Carter, D., Mollik, A.T. & An, Y. (2020) Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian government. Journal of Accounting and Organizational Change, 16(1), 145–167.
- Henri, J.‐F. (2006a) Management control systems and strategy: a resource‐based perspective. Accounting, Organizations and Society, 31(6), 529–558.
Paper not yet in RePEc: Add citation now
- Henri, J.‐F. (2006b) Organizational culture and performance measurement systems. Accounting, Organizations and Society, 31(1), 77–103.
Paper not yet in RePEc: Add citation now
- Henttu‐Aho, T. (2016) Enabling characteristics of new budgeting practice and the role of controller. Qualitative Research in Accounting & Management, 13(1), 31–56.
Paper not yet in RePEc: Add citation now
- Henttu‐Aho, T. & Järvinen, J. (2013) A field study of the emerging practice of beyond budgeting in industrial companies: An institutional perspective. The European Accounting Review, 22(4), 765–785.
Paper not yet in RePEc: Add citation now
- Hoque, Z. & Mai, K. (2018) Human relations theory. In: Hoque, Z. (Ed.) Methodological issues in accounting research. London: Spiramus Press.
Paper not yet in RePEc: Add citation now
- Horngren, C.T., Datar, S.M. & Rajan, M.V. (2014) Cost accounting: a managerial emphasis, 14th edition. New Jersey, NJ: Pearson Higher Education.
Paper not yet in RePEc: Add citation now
- Hutchinson, M., Vickers, M., Jackson, D. & Wilkes, L. (2006) Workplace bullying in nursing: towards a more critical organisational perspective. Nursing Inquiry, 13(2), 118–126.
Paper not yet in RePEc: Add citation now
- Hutchinson, M., Vickers, M.H., Jackson, D. & Wilkes, L. (2010) Bullying as circuits of power. Administrative Theory & Praxis, 32(1), 25–47.
Paper not yet in RePEc: Add citation now
Jakobsen, M.L.F. & Pallesen, T. (2017) Performance budgeting in practice: the case of Danish hospital management. Public Organization Review, 17, 255–273.
Jordan, S. & Messner, M. (2012) Enabling control and the problem of incomplete performance indicators. Accounting, Organizations and Society, 37(8), 544–564.
- Lambovska, M., Rajnoha, R. & Dobrovic, J. (2019) From quality to quantity and vice versa: how to evaluate performance in the budgetary control process. Journal of Competitiveness, 11(1), 52–69.
Paper not yet in RePEc: Add citation now
- Lapsley, I., Midwinter, A., Nambiar, T. & Steccolini, I. (2011) Government budgeting, power and negotiated order. Management Accounting Research, 22(1), 16–25.
Paper not yet in RePEc: Add citation now
- Law, J. (1991) A sociology of monsters: essays on power, technology, and domination. London: Routledge.
Paper not yet in RePEc: Add citation now
Lawrence, T.B., Malhotra, N. & Morris, T. (2012) Episodic and systemic power in the transformation of professional service firms. Journal of Management Studies, 49(1), 102–143.
- Lemak, D.J. & Reed, R. (2000) An application of Thompson's typology to TQM in service firms. Journal of Quality Management, 5(1), 67–83. Available from: https://doi.org/10.1016/S1084‐8568(00)00013‐4.
Paper not yet in RePEc: Add citation now
- Libby, T. & Lindsay, R.M. (2010) Beyond budgeting or budgeting reconsidered? A survey of north‐American budgeting practice. Management Accounting Research, 21(1), 56–75. Available from: https://doi.org/10.1016/j.mar.2009.10.003.
Paper not yet in RePEc: Add citation now
- Marginson, D.E. (2002) Management control systems and their effects on strategy formation at middle management levels: evidence from a UK organization. Strategic Management Journal, 23(11), 1019–1031.
Paper not yet in RePEc: Add citation now
- Mason, J. (2002) Qualitative researching. London, Thousand Oaks, CA: Sage Publications.
Paper not yet in RePEc: Add citation now
- Miles, M.B. & Huberman, A.M. (1984) Qualitative data analysis: An expanded sourcebook, 2nd edition. Thousand Oaks, CA: Sage Publications.
Paper not yet in RePEc: Add citation now
Miller, P. & O'Leary, T. (1987) Accounting and the construction of the governable person. Accounting, Organizations and Society, 12(3), 235–265.
- Mkasiwa, T. (2022) Competing logics in budgeting in a university setting in Tanzania. Qualitative Research in Accounting & Management, 19(5), 633–664.
Paper not yet in RePEc: Add citation now
Moll, J. & Hoque, Z. (2011) Budgeting for legitimacy: the case of an Australian university. Accounting, Organizations and Society, 36(2), 86–101.
Mundy, J. (2010) Creating dynamic tensions through a balanced use of management control systems. Accounting, Organizations and Society, 35(5), 499–523.
- Mutiganda, J.C., Hassel, L.G. & Fagerström, A. (2013) Accounting for competition, ‘circuits of power’, and negotiated orders between not for profit and public sector organisations. Financial Accountability & Management, 29(4), 378–396.
Paper not yet in RePEc: Add citation now
- Nikolopoulos, A.G. (1995) Planning the use of power: An episodic model. International Journal of Conflict Management, 6(3), 257–272.
Paper not yet in RePEc: Add citation now
- O'Grady, W. (2019) Enabling control in a radically decentralized organization. Qualitative Research in Accounting & Management, 16, 224–251.
Paper not yet in RePEc: Add citation now
Ostergren, K. & Stensaker, I. (2011) Management control without budgets: a field study of ‘beyond budgeting’ in practice. The European Accounting Review, 20(1), 149–181.
- Otley, D. (1994) Management control in contemporary organizations: towards a wider framework. Management Accounting Research, 5(3), 289–299.
Paper not yet in RePEc: Add citation now
- Otley, D. (1999) Performance management: a framework for management control systems research. Management Accounting Research, 10(4), 363–382.
Paper not yet in RePEc: Add citation now
Ozdil, E. & Hoque, Z. (2017) Budgetary change at a university: a narrative inquiry. The British Accounting Review, 49(3), 316–328.
- Patton, M.Q. (2002) Qualitative research and evaluation methods, 3rd edition. London: Sage.
Paper not yet in RePEc: Add citation now
- Pfeffer, J. (1981) Power in organizations. Cambridge, MA: Ballinger Pub. Co.
Paper not yet in RePEc: Add citation now
- Scapens, R.W. (1990) Researching management accounting practice: the role of case study methods. The British Accounting Review, 22(3), 259–281.
Paper not yet in RePEc: Add citation now
- Seneviratne, C. & Hoque, Z. (2018) Management control systems research in the public higher education sector: current status and future research agenda. In: Harris, E. (Ed.) The Routledge companion to performance management and control. London and New York, NY: Routledge, pp. 439–458.
Paper not yet in RePEc: Add citation now
Sharma, U. & Frost, D. (2020) Social capital and the budgeting process: a study of three organisations. Accounting Forum, 44(4), 376–397.
Shields, J.F. & Shields, M.D. (1998) Antecedents of participative budgeting. Accounting, Organizations and Society, 23(1), 49–76.
- Silva, L. (2007) Epistemological and theoretical challenges for studying power and politics in information systems. Information Systems Journal, 17(2), 165–183.
Paper not yet in RePEc: Add citation now
- Silva, L. & Backhouse, J. (2003) The circuits‐of‐power framework for studying power in institutionalization of information systems. Journal of the Association for Information Systems, 4(1), 14–336.
Paper not yet in RePEc: Add citation now
Simons, R. (1990) The role of management control systems in creating competitive advantage: new perspectives. Accounting, Organizations and Society, 15(1), 127–143.
Simons, R. (1994) How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15(3), 169–189.
- Simons, R. (1995) Levers of control: how managers use innovative control systems to drive strategic renewal. Boston, MA: Harvard Business School Press.
Paper not yet in RePEc: Add citation now
- Simpson, A., Clegg, S. & Freeder, D. (2013) Compassion, power and organization. Journal of Political Power, 6(3), 385–404.
Paper not yet in RePEc: Add citation now
- Smith, S., Winchester, D., Bunker, D. & Jamieson, R. (2010) Circuits of power: a study of mandated compliance to an information systems security de jure standard in a government organization. MIS Quarterly, 34(3), 463–486.
Paper not yet in RePEc: Add citation now
Sponem, S. & Lambert, C. (2016) Exploring differences in budget characteristics, roles and satisfaction: a configurational approach. Management Accounting Research, 30, 47–61.
- Ter Bogt, H. & Scapens, R.W. (2019) Institutions, situated rationality and agency in management accounting. A research note extending the burns and scapens framework. Accounting, Auditing & Accountability Journal, 32(6), 1801–1825.
Paper not yet in RePEc: Add citation now
- Thomas, G. (2011) A typology for the case study in social science following a review of definition, discourse, and structure. Qualitative Inquiry, 17(6), 511–521.
Paper not yet in RePEc: Add citation now
- Thompson, J. (1967) Organizations in action. New York, NY: McGraw‐Hill.
Paper not yet in RePEc: Add citation now
- Tuomela, T.‐S. (2005) The interplay of different levers of control: a case study of introducing a new performance measurement system. Management Accounting Research, 16(3), 293–320.
Paper not yet in RePEc: Add citation now
Vaara, E., Tienari, J., Piekkari, R. & Säntti, R. (2005) Language and the circuits of power in a merging multinational corporation. Journal of Management Studies, 42(3), 595–623.
Widener, S.K. (2007) An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7), 757–788.
Wouters, M. & Wilderom, C. (2008) Developing performance‐measurement systems as enabling formalization: a longitudinal field study of a logistics department. Accounting, Organizations and Society, 33(4), 488–516.